Indonesian Tax Manual Book 2022

Bearing the officium nobile mandate inherent in the tax consultant profession, DDTC consistently focuses on how to promote inclusive tax education and a better tax system for all elements of society. We hereby present this basic tax manual, in particular, to provide guidelines for external parties keen on the Indonesian tax system, either in respect of investing or doing business in Indonesia, and in the long run, to improve tax literacy.

Penned by authors adept at their respective fields, this tax pocket manual book outlines tax-related key issues in the Indonesian tax system as of July 2022. Engaging topics are concisely reviewed therein, ranging from the survey of recent developments, excise, fiscal incentives, local taxes, corporate income tax, withholding tax, value added tax, international taxation to transfer pricing.

The information contained therein constitutes general elucidation that refers to Indonesia’s statutory provisions and regulations. The contents of this manual, however, are not binding and subject to the reader’s circumstances or context. Thereby, further professional advice is required for any possible issue.

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The Indonesian Tax Manual will be updated every 2 weeks. Click here to see the latest update