YOUR GUIDE TO TAX REGULATIONS IN INDONESIA | Invest Islands
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YOUR GUIDE TO TAX REGULATIONS IN INDONESIA

Individuals, investors and companies should take into consideration all possible tax requirements to ensure compliance and best practice. Indonesia’s tax system is governed by the Indonesian Constitution (Article 23A of UUD 1945)15, the Tax Authority (Direktorat Jenderal Pajak)16, and delegated offices with region specific regulations. There are, broadly speaking, three levels of tax: Income Tax, Local Tax, and Central Government Tax. You can expect the following taxes in Indonesia, that may or may not be applicable to your circumstances

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