1. Paying Taxes in Indonesia
Payments Notes on Total tax rate
Tax or mandatory contribution Time (hours) Statutory tax rate Tax base Notes on TTR
(number) Payments (% profit)
Corporate income tax 13 88 10-30% taxable income 26.9
Health Insurance contributions 12 - 6.00% gross salaries 6.1
Social security contributions 12 97 4.00% gross salaries 4.5
included in other
Tax on interest 0 - 20.00% interest income 0.5
taxes
Property tax 1 - 1.00% property value 0.1
Stamp duty 1 - fixed fee (Rp 6,000) 0
Value added tax (VAT) 12 81 10.00% value added not included
Totals: 266
Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.