Guidelines for Tax Incentives in Indonesia 2024/2025

Indonesia currently offers a vast array of tax incentive packages. The realisation of their utilisation by taxpayers, in particular foreign investors, however, remains relatively low. One of the major causes of the lack of utilisation of tax incentives by foreign investors is the limited information concerning available tax incentives in Indonesia in English. To embrace readers at the global scale, the book entitled Panduan Insentif Perpajakan di Indonesia 2024 is now readily accessible in English. Employing international language, this book is expected to assist global entrepreneurs in recognising and comprehending all tax incentives in Indonesia as well as optimally utilising such incentives pursuant to the prevailing provisions. This book is compiled as comprehensive guidelines for readers to comprehend the flow of the utilisation of tax incentives in Indonesia. Encompassing 5 (five) sections, this book comprehensively elaborates income tax, value-added tax and sales tax on luxury goods, import duty, land and building tax as well as tax incentives in the Nusantara Capital. In total, over 90 tax incentives are thoroughly reviewed in this book. This book is penned by outlining guidelines for the submission of the application for the utilisation of tax incentives pursuant to statutory tax provisions. Applying straightforward and concise language, the explanations in this book are expected to provide an extensive understanding for the global community. Reviewed systematically, this book may serve as a reference for multifarious stakeholders, specifically, cross-border entrepreneurs, consultants, practitioners and academics.