Income Tax 1. A Government Body 2. A Resident Taxpayer 3. An Organiser of Activities 4. A Permanent Establishment 5.
Tax rate is based on the tax treaty between Republic of Indonesia and other Contracting State.
Income Tax 1. Deposit of Article 26 Income tax Article 26 Income tax must be deposited to the designated bank or post and giro office by the use of tax payment slip not later than 10 th day of the ensuing month. Article 26 Income tax is withheld on 24 th May 1996, the deposit is carried out not later than 10 th June 1996. Withholding Article 26 income tax which is carried out on 24 th May 1996, shall be reported not later than 20 th June 1996. If the said date is on holiday, the report is carried out on the previous working day.