COMPREHENSIVE GUIDE TO TAXATION IN INDONESIA

OBJECTIVE
Indonesia has been making steady economic progress in recent years. As more companies re-invest in Indonesia, they will need to have an understanding of the tax policies and issues to assess the risks and rewards of doing business in Indonesia.  This workshop is designed to provide an in-depth view of the tax regime in Indonesia. Using practical case studies, our speakers will highlight the latest updates on tax reforms and advice attendees on issues like corporation taxes, individual income tax, transfer pricing and tax considerations for mergers and acquisitions in Indonesia. 

OUTLINE COURSE
1.   Corporate Tax in Indonesia

• Basis of corporate taxation and different tax regime
• Definition of PE in Indonesia
• Tax treatment of foreign-earned income
• Shareholder financing, deductions and loss relief

 
2.   Employees’ Taxation in Indonesia

• Regulatory basis and scope of individual taxation in Indonesia
• Exemptions and deductions allowable and their limits
• Expatriates Vs Local Employees
• Common planning techniques and the use of tax treaty

 
3.   Application of Withholding Tax

• Overview of withholding tax system
• Domestic transactions subjected to withholding tax
• Cross border transactions subjected to withholding tax
• Understanding the pitfalls of withholding tax and how to avoid them
• Application of tax treaty provisions

4.   VAT Issues & Managing VAT in Indonesia

• Legal framework of Indonesian VAT
• VAT-able and non VAT-able objects
• VAT special invoices
• VAT credit and refund regime
• VAT related concessions

 
5.    Managing Tax Audit and Disputes with the Revenue Department

• Tax authority’s power of inspection / audit
• Prescription for issuing a summons for tax audit and tax assessment
• Offences and penalties for income tax, VAT, and transfer pricing
• Tax objection and appeal process
• Taxpayers’ protection

6.   Taxation on Land and Buildings

• Scope of land and building tax
• Tax on land and building transfer
• Duty on the acquisition of land and building rights
• DIRE (Indonesia Real Estate Investment Trust/REIT) and tax saving opportunities

 
7.   Tax Issues for & Mergers &Acquisitions

• Scope of taxation for M&A cases
• Application of VAT
• Appropriate holding structures
• Tax savings opportunities

 
8.   Transfer Pricing in Indonesia

• An update of Indonesia transfer pricing regulations – BEPS Reports Action 8-10, 13 – coverage, issues and adoption of BEPS Reports in Indonesia
• Three-tiered transfer pricing documentation in Indonesia
• Consequences of incompliance with the transfer pricing requirements
• Dos and Don’ts when managing transfer pricing audits in Indonesia
• Advance Pricing Arrangement (APA) and Mutual Agreement Procedure (MAP) in Indonesia - regulations and practice

 
9.   Tax Concessions in Indonesia

• Income tax concessions
• Tax holidays and its applications
• Inbound investment incentives
• Reinvestment of branch profits
• Other reduction of tax rate – specific conditions
• Concessions on special zones

INTENDED FOR

Managing Directors, General Managers, CFOs, Regional Directors, Financial Controllers, Tax Professionals, Legal Professionals, Accountants, Financial Analysts, Business Consultants, Investors in Indonesia

INSTRUCTOR

SOLID CORPORATION TRAINER TEAM

FACILITIES

Facilities of course :

ü  Certificate,

ü  Hand Out,

ü  Quality Training Kit ,

ü  Quality Training Material (Hardcopy And Softcopy)

ü  Convenient Training Facilities At Stars Hotel, Lunch & 2 X Coffee Breaks,

ü  Souvenir.