Expertise: Hukum pajak

SSEK Contributes Article on Indonesia’s Move to Tax Digital Goods and Services

SSEK partner Dewi Savitri Reni (Vitri) contributed an article on Indonesia’s imposition of VAT on digital goods and services to the new issue of Asian-MENA Counsel magazine. Vitri looks at the new Indonesian Minister of Finance regulation on the collection, deposit and reporting of VAT for the use in Indonesia of intangible taxable goods and SSEK Contributes Article on Indonesia’s Move to Tax Digital Goods and Services

Indonesian Government Imposes VAT on Imported Digital Goods and Services

Indonesia’s Minister of Finance (“MOF“) recently issued a regulation on the imposition of value-added tax (“VAT“) on intangible taxable goods and services, including digital goods and services, from foreign technology companies that are utilized in Indonesia. These new rules on VAT are contained in MOF Regulation No. 48/PMK.03/2020 regarding Procedures for the Appointment of Collectors Indonesian Government Imposes VAT on Imported Digital Goods and Services

Indonesia Targets Taxation of Tech Companies to Boost Economy Amid Covid-19

Indonesia is set to tax tech companies that may or may not have a legal presence in the country, as electronic transactions and the use of streaming services and online telecom apps have increased notably during the COVID-19 pandemic. The legal basis for this measure is the recently enacted emergency bill Government Regulation in Lieu Indonesia Targets Taxation of Tech Companies to Boost Economy Amid Covid-19

Indonesia Imposes 0% Value Added Tax for the Export of Certain Services

The Indonesian Minister of Finance (MOF) has issued a regulation that imposes 0% Value Added Tax (VAT) on the export of certain domestically produced services in Indonesia, including legal consultation services. MOF Regulation No. 32/PMK.010/2019 regarding the Limitation of Activities and Types of Taxable Services for Export Subject to Value Added Tax (MOF Reg 32) Indonesia Imposes 0% Value Added Tax for the Export of Certain Services

SSEK Partner Discusses Foreign Investment and Taxes in New Indonesia Investments Research Report

Rusmaini Lenggogeni, a supervising partner of SSEK\'s M&A and tax practices, was interviewed for Indonesia Investments’ February 2019 research report. In the interview, Rusmaini discusses, among other issues, the taxes foreign investors should be aware of before investing in Indonesia, taxes for foreigners working or living in Indonesia, the booming e-commerce sector and the related SSEK Partner Discusses Foreign Investment and Taxes in New Indonesia Investments Research Report

New Regulation Requires Taxes for E-Commerce Players in Indonesia

Prompted by the disparity in the tax treatment between traditional retail activities and e-commerce, on December 31, 2018, Indonesia’s Minister of Finance (“MOF”) issued MOF Regulation No. 210/PMK.010/2018 regarding the Tax Treatment of E-Commerce (“MOF Regulation 210”). MOF Regulation 210 purports to provide further clarity with regard to Value Added Tax (“VAT”), luxury goods tax, New Regulation Requires Taxes for E-Commerce Players in Indonesia

Indonesian Investment Stimulus – DNI Revision, New Business Sectors Opened to Foreign Capital

In an effort to stimulate investment in Indonesia, the government announced on Friday, November 16, 2018, that it had launched the 16th Economic Policy Package, with the primary objective of relaxing investment-related regulations. There are three key points to this latest economic package: (i) the revision of the Negative Investment List (Daftar Negatif Investasi or Indonesian Investment Stimulus – DNI Revision, New Business Sectors Opened to Foreign Capital

SSEK Moderates AmCham Seminar on New Indonesian Tax Amnesty Program

SSEK moderated a seminar organized by the American Chamber of Commerce in Indonesia on Indonesia’s new Tax Amnesty Law. The seminar, “Tax Amnesty: How it Affects You and Your Company,” was held on Wednesday, August 24, and featured speakers from Ernst & Young and PricewaterhouseCoopers. The discussion focused on Indonesia’s new tax amnesty program and SSEK Moderates AmCham Seminar on New Indonesian Tax Amnesty Program