This article examines BKPM Regulation No. 5/2018 on corporate income tax deduction facilities for pioneering industries, including guidelines and procedures for obtaining such incentives.
This article highlights Government Regulation No. 9/2016 amending GR No. 18/2015 on income tax facilities for capital investment in specific business fields and regions, aimed at boosting growth and job creation.
Background On 3 September 2015, Head of Capital Investment Coordinating Board of Indonesia has issued the Head of Capital Investment Coordinating Board Regulation Number 13 of 2015 on the Procedure of Applying for Facilities on Reduction of Entity Income Tax as lastly...
Prior to Regulation No. 45 of 2014, the types and tariffs of non-tax state revenue applicable to the Ministry of Law and Human Rights (hereinafter referred to as ‘Ministry’) were regulated in Government Regulation No. 38 of 2009. Regulation No. 45 of 2014 (hereinafter...