Tax in Indonesia

Tax in Indonesia based on Article 23A of 1945 Indonesian Constitution (Undang-Undang Dasar 1945) which states “All taxes and other levies for the needs of the state of a compulsory nature shall be regulated by law.”
There are two types of tax in Indonesia:

• Local Government Tax
• Central Government Tax

This blog will provide information merely on Central Government Tax that consist of:

• Income Tax

Income Tax is levied based on Law Number Law No.7/1983, lastly amended by law No 36/2008.

• Value Added Tax (named Goods and Services and Sales Tax on Luxury Goods)

VAT is levied based on Law No. 8/1983, amended by Law No. 18/2000

• Stamp Duty

levied based on Law Number 13 of 1985

• Tax Court Law

levied based on Law No. 14/2002


sources: idtaxes.wordpress.com