IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 06 May 2015 | Removal date: open ended
Still in force

FDI: Financial incentive

The amendment of 6 April 2015 also introduces an exemption on the income tax payable on dividends to foreign stockholders. On the condition that foreign stockholders re-invest their dividend earnings in Indonesia, the relevant income tax is reduced from 10 percent to zero.

AFFECTED COUNTRIES

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