D

eloitte Touche Tohmatsu Lim

ited

インドネシアの税制と投資

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more.

Deloitte is a leading global provider of audit and assurance, consulting, financial advisory, risk advisory, tax and related services. Our network of member firms in more than 150 countries and territories serves four out of five Fortune Global 500® companies. Learn how Deloitte’s approximately 264,000 people make an impact that matters at www.deloitte.com.

About Deloitte Southeast Asia Deloitte Southeast Asia Ltd – a member firm of Deloitte Touche Tohmatsu Limited comprising Deloitte practices operating in Brunei, Cambodia, Guam, Indonesia, Lao PDR, Malaysia, Myanmar, Philippines, Singapore, Thailand and Vietnam – was established to deliver measurable value to the particular demands of increasingly intra-regional and fast growing companies and enterprises.

Comprising approximately 340 partners and 8,800 professionals in 25 office locations, the affiliates of Deloitte Southeast Asia Ltd combine their technical expertise and deep industry knowledge to deliver consistent high quality services to companies in the region.

All services are provided through the individual country practices and their affiliates which are separate and independent legal entities.

About Deloitte Indonesia In Indonesia, services are provided by Satrio Bing Eny & Rekan.

This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the “Deloitte Network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on this communication.

© 2018 Satrio Bing Eny & Rekan

インドネシアの税制と投資Tax and Investment ProfileRepublic of Indonesia 2018

2017 12 31

2018 6

Satrio Bing Eny & Rekan SBER Deloitte Touche Solutions DTS PT Deloitte Konsultan Indonesia DKI

JSG Japanese Services Group The Plaza Office Tower, 32nd Floor Jl. M.H. Thamrin Kav 28-30, Jakarta 10350, Indonesia Tel + 62 21 5081 8000

SBER SBER

DTS DKI

2018 7

SBER DKI

目次

第１章　概況

I. 自然環境 …………………………………………………………………… 1

II. 多民族、 多言語、 多文化国家 …………………………………………… 2

III. 政治 ………………………………………………………………………… 3

IV. 経済 ………………………………………………………………………… 3

V. 貿易 ………………………………………………………………………… 4

VI. 通貨 ………………………………………………………………………… 5

第２章　投資要件

I. 外国投資に対する規制と促進 ……………………………………………… 7

II. 一般的な投資方針 ………………………………………………………… 7

III. 外国投資の形態 …………………………………………………………… 9

１． 外国投資の形態と特徴 ………………………………………………… 9

２． 各種規制 ………………………………………………………………… 10

IV. 為替管理 …………………………………………………………………… 12

V. 土地制度 …………………………………………………………………… 14

VI. 投資に関する日本語の情報源 ……………………………………………… 15

第３章　投資のための手続

I. 駐在員事務所の開設 ・運営に関する手続き ……………………………… 17

１． 駐在員事務所の種類 …………………………………………………… 17

２． 駐在員事務所 （商業省管轄） の開設手続き ………………………… 17

３． 駐在員事務所の運営手続き …………………………………………… 19

II. 現地法人の設立 ・運営に関する手続き …………………………………… 20

１． 現地法人の設立手続き ………………………………………………… 20

２． 株式会社の運営 ………………………………………………………… 21

III. 駐在員の就労 ・滞在に必要な事項 ……………………………………… 29

１． ビザの取得 ……………………………………………………………… 29

２． ビザの延長手続き ……………………………………………………… 31

３． 帰任の際の手続き ……………………………………………………… 31

第４章　会計制度と監査制度

I. 制度の概要 ………………………………………………………………… 33

１． 財務諸表 ………………………………………………………………… 33

２． 会計帳簿およびその保存期間 ………………………………………… 33

３． 会計監査 ………………………………………………………………… 34

II. 会計基準 …………………………………………………………………… 35

１． 会計基準の体系 ………………………………………………………… 35

２． PSAKとIFRSの差異 …………………………………………………… 35

III. 決算 ・ 監査日程 …………………………………………………………… 36

第５章　税制

I. 租税の種類と特徴 …………………………………………………………… 37

１． 種類 ……………………………………………………………………… 37

２． 国税の特徴 ……………………………………………………………… 37

II. 個人所得税 ………………………………………………………………… 39

１． 納税義務者 ……………………………………………………………… 39

２． 課税所得の範囲 ………………………………………………………… 40

３． 課税所得の計算 ………………………………………………………… 40

４． 税率 ……………………………………………………………………… 42

５． 所得税の申告 ・納付 …………………………………………………… 42

６． 源泉分離課税 …………………………………………………………… 43

７． 所得税の源泉徴収義務 ………………………………………………… 43

８． 着任時と帰任時の手続 ………………………………………………… 43

９． その他 （外国人の給与水準に関するガイドライン） …………………… 44

III. 法人所得税 ………………………………………………………………… 45

１． 納税義務者 ……………………………………………………………… 45

２． 事業年度 ………………………………………………………………… 45

３． 課税所得の範囲 ………………………………………………………… 45

４． 課税所得の計算 ………………………………………………………… 46

５． 税率 ……………………………………………………………………… 54

６． 税額控除 ………………………………………………………………… 55

７． 申告 ・納付 ……………………………………………………………… 56

８． 源泉徴収 ・予定納税制度 ……………………………………………… 57

９． 移転価格税制 …………………………………………………………… 63

10． その他 ………………………………………………………………… 74

11． 租税条約 ……………………………………………………………… 76

IV. その他の主な税制 …………………………………………………………… 84

１． 付加価値税 ……………………………………………………………… 84

２． 奢侈品販売税 …………………………………………………………… 91

３． 社会保険拠出金 ………………………………………………………… 92

４． 印紙税 …………………………………………………………………… 93

５． 土地建物税 ……………………………………………………………… 94

６． 土地建物取得税 ………………………………………………………… 94

V. 優遇税制 …………………………………………………………………… 95

１． 会社設立時および工場の増設時における輸入関税／VATの免除 …… 95

２． 保税地区 （KB） ライセンス取得による関税等の免除 ……………… 96

３． 特定の事業 ・地域への拡張を含む投資を行う会社への優遇措置 …… 96

４． 上場企業に対する法人税率の軽減措置 ……………………………… 97

５． タックス ・ ホリデー制度 ………………………………………………… 98

VI. 自動情報交換 （AEOI ： AutomaticExchangeofInformation） …………… 98

I10

ASEAN 449 km2 64 2016 5

190 km2 4 2 6 2016ASEAN 42% 41% ASEAN

21 33

10 4 5 9

1-1

5,000km

5,000km

− 1 −

13,500

3

2

1

3,000m5,000m

ASEAN

II

30040%

30% 30% 87.2% 9.9% 1.7%

1.2 2013

700

Bhinneka Tunggal Ika

− 2 −

III.2001

20042009 2

5 2014

IV.

LNG

20152009 GDP 5 2016

55% GDP

2014 8.4% 2015-2017 3

3 4-6%

− 3 −

1-2 GDP

V.

1969

2012 2014 32015

3%

4%

5%

6%

7%

8%

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

GDP

− 4 −

VI.1997

20092011

2012 20142015

1US 13,30014,000

1-3 1US

6,000

8,000

10,000

12,000

14,000

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

IDR USD

− 5 −

I

2014 4 3

2010 36 10033

2016 5 2016 44 22014

II(1)

ASEAN2007 EPA

(2)

LPG

(3)

10 10 20

− 7 −

10 (4)

2

Bank Indonesia

(5)

BKPM

BKPM

RO Foreign Representative OfficePT PMA

BKPM

1. 2007 40

2. 2007 25 3. 2016 44

PMA

− 8 −

III. 1.

(1) (2)

(1)

(2)

2007 25

100%100% PMA

Penanaman Modal Asing Foreign Investment Company

2007 100% PMA

15

15BKPM

BKPM BadanKoordinasi Penanaman Modal

IDX

− 9 −

2-1

BKPM

2 500 (*)

1,000 (**)

50001250

100 ***

25

100

2/3 2/3

3/4 3/4

1

2

1

2

50 12

** 1,000 36

***

2. (1)

2016 5 2016 44

100%Fit & Proper

JETRO

https://www.jetro.go.jp/world/asia/idn/invest_02.html

− 10 −

(2)

BKPMPrincipal License Business License

2018 1Pendaftaran Penanaman Modal

BKPM 2017 13 BKPM Business License

BKPM

BKPMBKPM

(3)

BKPM 21 1

API-U Angka Pengenal Importir Umum General Import License

API-P Angka Pengenal Importir Produsen Import License for Producer

API-U 211 2015 70

2016 1 1 API-U API-P 2015 118 2016 1 1

NIK Customs registration Nomor Induk

Kepabeanan /

− 11 −

IV. 1

1 10 US

10 US

2 5 US2 5 US

(1)

2015 7 1

a. b. / c. d. e.

1% 10

− 12 −

(2)

a.

3 3 63

b. a. 4

c.

2016 1

d.

1 50 500 1 1 50 1000

1,000

a.

3 3 6

1025

b.

3

70 c.

− 13 −

2016 1 1 BB-2

3

d.

2015 3

V.

PMAPMA HGB Hak Guna Banguna

HGU Hak Guna Usaha HP Hak PakaiHGB

HGB HGU HP

2-2

HGB HGU HP

30 35 25

20 25 20

30 35 25

1996 6 17 40

− 14 −

VI.BKPM

JETRO

1 BKPM

http://www.BKPM-jpn.com/ JETRO

https://www.jetro.go.jp/world/asia/idn/

− 15 −

I. 1.

BKPM

2.

BKPM

(1) BKPM

1) 2)

3)

4) Letter of Reference 5) 6) 7)

KTP NPWP (2) BKPM 2

(3)

− 17 −

(4)

(5)

(6)

(7) (4) TA-01

(8) (IMTA) (ITAS/KITAS)

(9) BKPM 2

IMTA

(10) TDP Tanda Daftar Perusahaan Company Registration Certificate

/

3-1

TDP

0.5 1 1 0.5

TDP

TDP

− 18 −

3. (1)

2 BKPM1

(2)

(3) BKPM

21 23 26 4 (2)

BKPM

VAT

(4)

13

3

BKPM 3

2 1 55

− 19 −

II1. (1) BKPM

BKPM

2017 12 BKPM 2017 13

BKPM

(a) (b) (investment facility) (c) (d) (e)

NPWP

BKPM

BKPM

(2)

NPWP VAT VAT 60

14

− 20 −

(3)

TDP Tanda Daftar Perusahaan Company Registration Certificate /

60

2. (1)

NPWP2

2

6 SPT Form1771

SPT Form1721

(2)

− 21 −

75 2

678

6013

1 184 1

84 285

87 1

1)

86 87

a. 69 71 b. 94 111 c. 96

d. 113 e. 105 119 f.

75

2) 3 2

3 2

a. 19 88

− 22 −

b. 42 88 c. 44 88 d. 38 e. 35

3) 4 3

4 3

a. 50% 89 102 b. 89 127 c. 89 d. 89 e. 89 142

4)

91 (3)

9298

593

1) 2)

3)

94

105

− 23 −

1 92 2

3

1)

97

2) a.

50 100

b.

63 64 c.

66 67 d. 81 e. 123

97 a. b.

c.

d.

(4)

− 24 −

108 114

110

111

105 119

1 108

1 1120

2

1)

114

2) a.

64 b.

67 c. 116 d.

116 e. 116 f.

118 g. 79

− 25 −

114 1)

2)

3)

(5)

52

1) 1 a. 43 b. 50 c. 50%

62 2) 10 1 1

a. 97 114 b. 79 c. 138 d. 144

(6)

− 26 −

41 42 1

42 3

43

7 144

60

3045 1 2

45 3 a. b. 30 c. 60

46

a. b. c.

(7)

70

71

− 27 −

7172

510 73

(8)

142

30

147

30

152

NPWPVAT PKP

− 28 −

III.1.

ITAS: Izin Tinggal Terbatas Elektronik, Limited Stay Permit IMTA: Izin Mempekerjakan Tenaga Kerja AsingWork Permit 1 12

IMTA VoA

3-3

- 30

Visa On Arrival

30 30

1

Single Entry Business Visa

6 60

30 4

1

Multiple Entry Business

Visa

12 60 /

Limited Stay Permit Visa

12 12

5

− 29 −

(1)

NPWP RPTKA

1

(2)

RPTKA

RPTKA IMTA IMTA 3

DPKK DPKK $100 12

$1,200 IMTA

30 KITAS

− 30 −

IMTA KITAS

5 6

RPTKA1 1

3

2. IMTA KITAS 1

3.

KITAS EPOExit Permit Only EPO 7

EPO

− 31 −

I.1.

6

3OJK

2. (1)

12 1 1 12 311 1

1 1

− 33 −

(2)

(3)

1010

3. (1)

300 30

500

(121/MPP/KEP/2/2002) 250

(121/MPP/KEP/2/2002)

(1999 64 )

(2) 2015 20

− 34 −

(2)

(3)

1010

3. (1)

300 30

500

(121/MPP/KEP/2/2002) 250

(121/MPP/KEP/2/2002)

(1999 64 )

(2) 2015 20

5

OJKNo.13/POJK.03/2017 3

2

II. 1.

IAIDSAK DSAK-IAI

PSAKISAK

2008IFRS 2012 PSAK ISAK

2015 PSAK 2014 IFRS

IAI: Indonesian Institute of Accountants PSAK IFRSIFRS 1

PSAK 30

ETAP

2. PSAK IFRS 2015 1 PSAK IFRS

(1)

PSAKIFRS

− 35 −

PSAK

(2)

IFRS PSAK PSAK

PSAK69 (IAS41) 2018 1 1 PSAK71 (IFRS9) 2020 1 1 PSAK72 (IFRS15) 2020 1 1 PSAK73 (IFRS16) 2020 1 1

III6

66 6914 82

67 12 31

4

6

14

12/31 6/15 6/30

− 36 −

PSAK

(2)

IFRS PSAK PSAK

PSAK69 (IAS41) 2018 1 1 PSAK71 (IFRS9) 2020 1 1 PSAK72 (IFRS15) 2020 1 1 PSAK73 (IFRS16) 2020 1 1

III6

66 6914 82

67 12 31

4

6

14

12/31 6/15 6/30

I.1.

(1) National Tax

(2)

2. (1)

100

LTO 4 PMA 6BADORA 2

PMA PMAPMA

PMAPMA

VAT

BADORA

KARIKPA

− 37 −

(2) 1980

19911994 2000 2007 2008

35 44

2008

50

50

5-1

( )

15 20 4

15 20 3

31

10 20

10 20

(VAT)

VAT 15

− 38 −

(2) 1980

19911994 2000 2007 2008

35 44

2008

50

50

5-1

( )

15 20 4

15 20 3

31

10 20

10 20

(VAT)

VAT 15

2

1 2 24 48 10

2007 2008 5

12

12

1 2 24 48 SKP 3

12

312 3

36 6

66

II.1.

12 183

NPWP

2009 20

− 39 −

2. (1)

(2)

(3)

(4) 15

3 183

3.

− 40 −

2. (1)

(2)

(3)

(4) 15

3 183

3.

× ×

(1)

(2)

5-2

54,000,000

4,500,000

54,000,000

1 3 4,500,000

5%

6,000,000

5%

2,400,000

BPJS

− 41 −

4.

5-3

5-4

50,000,000

50,000,000 100,000,000

100,000,000 500,000,000

500,000,000

0

5

15

25

5-5

50,000,000

50,000,000

0

5

20

5.

3 31

50,000,000

50,000,000 250,000,000

250,000,000 500,000,000

500,000,000

5

15

25

30

− 42 −

4.

5-3

5-4

50,000,000

50,000,000 100,000,000

100,000,000 500,000,000

500,000,000

0

5

15

25

5-5

50,000,000

50,000,000

0

5

20

5.

3 31

50,000,000

50,000,000 250,000,000

250,000,000 500,000,000

500,000,000

5

15

25

30

2

101 2

1/12

2009 1 NPWP

20

6.

7.(1)

(2) 10 20

200912

1 10

8.(1)

7 ITAS

NPWP

− 43 −

(2) EPO

EPONPWP

9.

2002 4

No. 業種 地位 アメリカ イギリス ドイツ オランダ

オースト

ラリア

ヨーロッパ

その他日本 韓国 香港 フィリピン インド

アジア

その他

1 商業・貿易マネージャー級

その他

13,958

11,012

10,884

6,018

10,180

6,018

9,988

5,506

10,756

5,506

9,988

5,506

12,869

6,210

6,979

4,418

6,403

3,585

6,403

3,585

6,403

3,906

6,467

3,970

2 繊維工業

社長級

マネージャー級

一般技術者

10,372

8,003

7,107

8,900

6,403

5,314

10,372

8,003

7,107

8,900

7,811

5,314

8,964

7,811

5,314

8,900

7,811

4,866

7,811

5,506

3,970

6,403

5,122

3,970

6,403

5,122

3,970

6,403

3,970

3,777

6,403

3,970

3,777

6,403

3,970

3,713

3 その他工業

社長級

マネージャー級

一般技術者

12,165

9,284

7,363

10,692

8,900

5,762

12,165

9,284

7,619

18,375

16,390

5,762

10,564

8,900

5,762

10692

8,900

5,762

9,668

9,092

6,403

7,619

5,762

4,226

7,683

5,762

4,226

7,619

4,226

3,970

6,403

3,521

3,521

6,979

4,226

4,226

4 鉱業/非石油採掘

社長級

監督者

機械操作技術者

一般技術者

22,153

15,494

12,165

9,988

17,095

13,894

11,076

6,403

16,771

12,997

11,076

8,964

16,583

13,894

11,076

6,403

25,354

13,894

11,076

6,467

16,583

13,894

11,076

6,403

26,378

20,552

18,247

9,988

12,357

10,372

7,875

4,610

12,357

10,372

7,875

4,610

12,357

10,372

6,787

4,610

12,357

10,372

7,875

4,610

12,357

10,372

7,875

4,610

5 農業

社長級

監督者

一般技術者

10,372

8,067

7,107

8,900

7,811

5,314

8,900

8,067

7,299

10,372

7,811

6,403

8,900

7,811

5,314

8,900

7,811

4,994

7,811

5,378

3,970

6,403

5,122

3,970

6,403

5,122

3,970

6,403

3,970

3,970

6,403

3,970

3,970

6,403

3,970

3,970

6 漁業

社長級

マネージャー級

一般技術者

11,589

8,964

7,619

9,988

8,579

5,762

11,461

8,964

7,619

9,988

8,515

5,890

9,988

8,579

5,762

9,988

8,515

5,890

8,579

6,210

4,994

7,171

5,570

4,290

7,811

5,570

4,290

7,171

4,610

4,418

6,403

3,521

3,521

7,171

3,906

3,073

7 林業

社長級

マネージャー級

一般技術者

12,357

9,284

7,363

10,564

8,900

5,762

12,293

9,284

7,363

10,692

8,900

5,762

10,564

8,900

5,762

10,692

6,403

5,762

9,092

6,403

5,314

7,811

5,122

4,226

7,811

5,122

4,226

7,811

4,226

4,226

6,403

4,226

3,521

7,683

4,226

4,226

8 建設業・オフィスサービス業

社長級

マネージャー級

一般技術者

一般スタッフ

18,375

11,461

9,988

6,595

12,869

11,973

9,284

4,994

13,253

12,165

9,284

3,906

11,973

8,900

8,067

4,994

11,973

8,900

8,067

3,970

11,973

8,900

8,067

3,970

9,988

8,387

8,067

7,171

8,259

6,787

5,570

3,009

8,387

6,787

4,610

3,009

8,259

5,762

4,226

-

7,683

5,122

4,226

-

7,107

4,994

4,610

2,817

9 運輸/不動産/リース業

社長級

マネージャー級

一般技術者

一般スタッフ

13,765

11,268

8,387

2,689

13,253

11,268

8,387

6,595

13,253

11,268

8,387

7,299

13,253

11,268

8,387

6,595

13,253

9,412

8,259

6,595

13,253

11,268

8,387

4,994

13,253

11,268

6,595

5,314

8,900

7,811

6,210

3,265

-

4,994

3,265

-

-

-

3,009

2,625

-

-

2,689

3,393

-

3,265

1,985

2,625

10 銀行/保険会社マネージャー級

一般スタッフ

16,006

12,165

17,991

6,082

18,247

14,662

18,247

11,012

6,082

5,314

16,006

7,299

14,854

8,259

4,994

3,970

-

-

-

-

-

-

3,521

1,985

11 その他サービスマネージャー級

一般スタッフ

12,165

9,988

8,900

4,802

8,900

6,018

8,900

4,994

8,900

4,802

8,900

4,866

13,958

4,994

2,497

1,729

-

-

-

-

-

-

3,906

2,817

12海外援助プロジェクトに関連するプ

ロジェクト・コンサルタント

マネージャー級

一般スタッフ

24,010

13,958

19,976

17,991

19,976

17,991

-

-

37,967

27,979

33,933

23,945

-

-

-

-

-

-

-

-

-

-

-

-

外国人給与のガイドライン（2002年4月）単位：US$/月- Gross Basis

− 44 −

(2) EPO

EPONPWP

9.

2002 4

III.

1.

Permanent Establishment PEPE

PE

12 60 PE

2.

3.(1)

PE PE

PEPE Force of

Attraction PEPE 1

PE

2011.

2008

− 45 −

(2)

(3)

25

4.

(1)

Zakat

− 46 −

(2)

(3)

25

4.

(1)

Zakat

2016 4:1

(2)

(3)

(4)

(5)

(6)

− 47 −

5-6

Performing 1%

Special supervision 5%

Non-performing 15%

Doubtful 50%

Bad 100%

Performing 0.5%

Non-performing 10%

Doubtful 50%

Bad 100%

Performing 0.5%

Non-performing 10%

Doubtful 50%

Bad 100%

Special supervision 2.5%

Non-performing 5%

Doubtful 50%

Bad 100%

2.5

5

− 48 −

5-6

Performing 1%

Special supervision 5%

Non-performing 15%

Doubtful 50%

Bad 100%

Performing 0.5%

Non-performing 10%

Doubtful 50%

Bad 100%

Performing 0.5%

Non-performing 10%

Doubtful 50%

Bad 100%

Special supervision 2.5%

Non-performing 5%

Doubtful 50%

Bad 100%

2.5

5

(7)

BUPLN

(8)

(9)

(10)

2 3 7

(11)

(12)

− 49 −

(13)

(14)

(15)

(16)

1

5-7 ( )

1 4 25 50

2 8 12.5 25

− 50 −

(13)

(14)

(15)

(16)

1

5-7 ( )

1 4 25 50

2 8 12.5 25

3 16 6.25 12.5

4 20 5 10

20 20 5

10 10 10

5-8 1

No.

1

2

3

4

5

6

2

No.

1

− 51 −

2

3

4

5

6

100DWT

7

100DWT

8

9

10

3 No.

1

2

3

4

5

− 52 −

2

3

4

5

6

100DWT

7

100DWT

8

9

10

3 No.

1

2

3

4

5

6

100DWT 1,000DWT

100DWT 1,000DWT

250DWT

7

4No.

1

2

1000DWT

1000DWT

1

5-9

)

1

2

3

4

4

8

16

20

25

12.5

6.25

5

50

25

12.5

10

(16)

− 53 −

1

1012

5-7

5

5-8

1 4 2 8 3 4 10

10 25 10 15

5.2010 25

500 4850

4 (2)48

1

PEPE 20 PE

PE 10

− 54 −

1

1012

5-7

5

5-8

1 4 2 8 3 4 10

10 25 10 15

5.2010 25

500 4850

4 (2)48

1

PEPE 20 PE

PE 10

1,000,000

40,000

5,000

35,000

20,000

5,000

105,000

60,000

45,000

20,000

△125,000

980,000

980 ×25 245,000

22 * 150,000

23 * 50,000

25 100,000

△300,000

△ △55,000

6.(1)

8

8 (2) 4 (2)

(2)

− 55 −

7.

(1) PE

1/12

(2) 4

12SKP

2

1 2

100

− 56 −

7.

(1) PE

1/12

(2) 4

12SKP

2

1 2

100

8.(1)

(2) 4 (2)

5-10 4 (2)

PE 6

10% 20%

25% 20%

15% 20%

2009 2010

2014 2020 5%

2021 10%

24 10% 20%

2.64%

1.80%

1.20%

1% 2%

− 57 −

10%

4% 6% 20%

2% 3% 20%

4%

0.10% 0.10%

0.50% 0.50%

2.5%, 1% 0.5

0

10% 20%

20% 20%

10% 15%

20% 20%

1 1% 2% 10%

2 4% 6

3 2% 3% 4%

4 1

REIT 0.5 2.5%

6

5 (16) 15%

6

7

0.50.5

(3) 21

21

− 58 −

10%

4% 6% 20%

2% 3% 20%

4%

0.10% 0.10%

0.50% 0.50%

2.5%, 1% 0.5

0

10% 20%

20% 20%

10% 15%

20% 20%

1 1% 2% 10%

2 4% 6

3 2% 3% 4%

4 1

REIT 0.5 2.5%

6

5 (16) 15%

6

7

0.50.5

(3) 21

21

21

21

20

(4) 22

1.5

0.3% 0.1% 0.25% 5% 0.45%

CIF 2.5

7.5 7.5% 10%

HS 22

22

100%

− 59 −

(5) 23 PE

23 23

23

5-11 23

9

15

2

2

2

2

2

2

2

Installation 2

2

2

2

2

2

PE

2

(Appraisal) 2

(Actuarial) 2

2

“Maklon” 2

2

− 60 −

(5) 23 PE

23 23

23

5-11 23

9

15

2

2

2

2

2

2

2

Installation 2

2

2

2

2

2

PE

2

(Appraisal) 2

(Actuarial) 2

2

“Maklon” 2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

ATM 2

(6) 25

25

1/12

− 61 −

25

(7) 26

PE26

26

26

5-12 26

20

PE 20

5

26

(8)

2.5

2.5 2.5

− 62 −

25

(7) 26

PE26

26

26

5-12 26

20

PE 20

5

26

(8)

2.5

2.5 2.5

5-13

4 1.2

6 1.8

6 2.64

15 4.2

1

0.44

PE 0.44

(9)

10 15 23

23 25

23 15

26 20

9.(1)

− 63 −

1

2010 12 31 69 PER-69/PJ/2010(APA) 2015 1 12

7 (07/PMK.03/2015) 2016 12 30 BEPS 13

VAT VAT VAT

(2)

25

225

2

1

(3) 2008 18 3

− 64 −

1

2010 12 31 69 PER-69/PJ/2010(APA) 2015 1 12

7 (07/PMK.03/2015) 2016 12 30 BEPS 13

VAT VAT VAT

(2)

25

225

2

1

(3) 2008 18 3

(4) 2007 12 28 80/2007

2010 9 6 PER-43/PJ/2010PER-32 PER-

322016 12 30

213 PMK-213PMK-213 BEPS 13

MF LF CbCR=Country-by-Country Report 3 PMK-213

PER-43 PER-32PER-43 PER-32 PMK-

2132017 12 29 No.29/PJ/2017 PER-29

PMK-213 PER-29

PMK-213

1) MF: Master File 2) LF: Local File 3) CbCR: Country-by-Country Report

PER-29 Notification formDGT

/

− 65 −

5-14 /

PMK-213 E

1)

APA

2)

− 66 −

5-14 /

PMK-213 E

1)

APA

2)

PMK-213

3) PMK-213

DJP Online DGTDJP Online DGT

BEPS 13

i.

a. b.

c. ) d. e.

f. PE PE

g. PE h. i. PE PE

ii.

a. b.

iii.

1)

− 67 −

5-15

(*) IDR50,000,000,000 500

IDR 20,000,000,000 200

IDR 5,000,000,000 50

25

(*)

IDR 11,000,000,000,000 (11 )

12

2) IDR

11,000,000,000,000 11

− 68 −

5-15

(*) IDR50,000,000,000 500

IDR 20,000,000,000 200

IDR 5,000,000,000 50

25

(*)

IDR 11,000,000,000,000 (11 )

12

2) IDR

11,000,000,000,000 11

5-16

1) /

7

5,000 2015 1 1

2) /

a.

b.

PE

1) DGT

2) /

a. b. QCAA

1)

2)

− 69 −

1)

4

2) 12

DGT3

3DGT 30

BEPS 13

100 50

− 70 −

1)

4

2) 12

DGT3

3DGT 30

BEPS 13

100 50

Arm’s length range

OECD

2

2

PER-32 OECD

(6)

2013 5 30 22 PER-22 201310 24 50 SE-50 PER-22

7

− 71 −

/

3 1

(7) APA

2010 12 31 PER-69/PJ/2010 (APA)

− 72 −

/

3 1

(7) APA

2010 12 31 PER-69/PJ/2010 (APA)

2015 1 12

APA

APA

3

APA

APA APA

34 4

APA APA

APA

APA

APA

6

− 73 −

1

APA

1 1

3

10.(1)

(2)

5 10

V.

(3)

(4)

33

(5)

2015 9 94 1

− 74 −

1

APA

1 1

3

10.(1)

(2)

5 10

V.

(3)

(4)

33

(5)

2015 9 94 1

DGT

(6) CFC Controlled Foreign Company Rules

50

CFC

a)

50% b) 50%

50

4

7

CFC

5 CFC

CFC

− 75 −

11.

OECD

(1)

5-17

1

2

( ) 3 ( ) 4 ( ) 5

( )

( )

15 15 15 15 10

25 10 15 10 10 10

15 15 10 10/15 6 15 7

10 15 10 10 12 7

10 15 10 10 10 16

10 15 10 10 10 15

15 15 15 15 10

15 15 10 10 15 7

10 15 10 10 15

29 10 10 10 10 10

10 10 10 10 10 7

10 15 12.5 12.5 12.5

10 20 10 15 15 7

15 15 15 15 15

10 15 10 10/15 9 15 7

10 15 10/15 23 10 10

10 15 10 15/10/7.5 10 10

15 15 15 15 20 16

5 10 10 5 5 7

10 10 10 10 26 15 7

7 7 10 12 7

10 15 10 10/15 22 12 7

10 15 10 10 10 7

− 76 −

11.

OECD

(1)

5-17

1

2

( ) 3 ( ) 4 ( ) 5

( )

( )

15 15 15 15 10

25 10 15 10 10 10

15 15 10 10/15 6 15 7

10 15 10 10 12 7

10 15 10 10 10 16

10 15 10 10 10 15

15 15 15 15 10

15 15 10 10 15 7

10 15 10 10 15

29 10 10 10 10 10

10 10 10 10 10 7

10 15 12.5 12.5 12.5

10 20 10 15 15 7

15 15 15 15 15

10 15 10 10/15 9 15 7

10 15 10/15 23 10 10

10 15 10 15/10/7.5 10 10

15 15 15 15 20 16

5 10 10 5 5 7

10 10 10 10 26 15 7

7 7 10 12 7

10 15 10 10/15 22 12 7

10 15 10 10 10 7

10 10 10 10 20 16

10 10 10 10 10

10 15 10 15 10 7

10 10 5 20 10 17

10 15 10 10 10

10 15 10 10/12.5 11 10 7

20 10 10 10 10 12.5 7

10 10 10 10 10 7

10 10 10 10 10

10 10 10 10 10

28 5 10/15 27 10 8 10 10

15 15 10 15 20 16

15 15 10 10/15 12 15 7

10 15 15 15 13 10

15 15 10 10 15

15 20 10/15 14 15 20

10 15 10 15 10 7

10 10 10 10 10

10 10 10 5 10

12.5 15 12.5 12.5/15 18 12.5

15 15 15 15 12.5

10 10 10 10 20

10 15 10 15 15 7

10 10 10 10/15 19 10

10 15 10 10 20 16

10 15 10 10 10

15 15 15 15 20

10 10 15 10 10

15 15 15 15 15

10 15 10 10/15 10 15

10 15 10 10 10 10 7

10 10 10 15/20 12 10

10 10 10 10 5 7

15 20 15 15 20 16

− 77 −

12 12 12 15 12 7

10 15 10 10 10 7

10 10 5 5 5

10 15 10 10 10 7

10 15 10 10/15 15 10 7

10 15 10 10 10 7

10 10 10 10 10 7

10 15 10 10/20 21 10 7

15 15 15 15 13 10

10 20 10 15 10/5 24

1

2

25

25

20 15

10

25 15 20

3

4

5

6

10 15

7

8 2 5

9

10 15

10

15 10

− 78 −

12 12 12 15 12 7

10 15 10 10 10 7

10 10 5 5 5

10 15 10 10 10 7

10 15 10 10/15 15 10 7

10 15 10 10 10 7

10 10 10 10 10 7

10 15 10 10/20 21 10 7

15 15 15 15 13 10

10 20 10 15 10/5 24

1

2

25

25

20 15

10

25 15 20

3

4

5

6

10 15

7

8 2 5

9

10 15

10

15 10

7.5

5

11 10 12.5

12

10 20 15

13 15

14 10 15

15 10

15

16

20

17 12

18

12.5 15 10

19 10 15

20

1990

21 10 20

22 10

15

23

10 15

24 10% 5%

25 2017 1 1

26 10

27 10

28 2017 3 9 2017 24

2

2

29

(2) PE PE

PEPE

− 79 −

PE PE

1260 PE

PE

12

5-18

3 3 3 3 3

120 120 120 120 120

6 6 6 6 3

183 183 183 183 91

6 6 6 6 3

183 3 3 183 3

6 6 6 6 120

120 120 120 120 120

6 6 6 6 6

6 6 6 6 3

6 6 6 6 3

6 3 3 6 3

6 4 4 6 3

6 6 6 6 3

6 - 6 183 183

6 6 - - -

3 3 3 3 4

183 183 183 183 183

183 183 183 183 91

6 6 6 6 183

6 6 6 6 3

6 6 - 6 -

− 80 −

PE PE

1260 PE

PE

12

5-18

3 3 3 3 3

120 120 120 120 120

6 6 6 6 3

183 183 183 183 91

6 6 6 6 3

183 3 3 183 3

6 6 6 6 120

120 120 120 120 120

6 6 6 6 6

6 6 6 6 3

6 6 6 6 3

6 3 3 6 3

6 4 4 6 3

6 6 6 6 3

6 - 6 183 183

6 6 - - -

3 3 3 3 4

183 183 183 183 183

183 183 183 183 91

6 6 6 6 183

6 6 6 6 3

6 6 - 6 -

6 6 6 6 1

6 6 6 6 3

12 12 12 12 6

3 3 3 3 3

6 6 6 6 6

5 5 5 5

6 6 6 3

6 6 6 6 91

6 6 6 6 3

6 6 6 6 3

6 6 6 6 3

6 6 6 6 3

3 3 3 3

120 120 120 120 120

6 3 3 6 183

183 183 183 183 120

6 6 6 6 183

6 6 6 6 4

3 3 3 3

6 6 6 6 3

183 183 183 90

6 6 6 6 91

183 183 183 183 3

6 6 6 6 120

90 90 90 90 90

6 6 6 6 3

6 6 6 6 91

6 6 6 6 3

183 183 183 183

6 6 6 6 183

6 6 6 6 120

6 6 6 6 183

3 3 3 3 3

6 6 6 6 183

6 6 6 6 6

6 6 6 6 4

− 81 −

183 183 183 183 91

120 120 120 120 120

6 6 6 6 3

6 6 6 6

6 6 6 6 3

6 6 6 6 183

6 6 6 6 120

(3)

2010 1 1DGT1 DGT2

(4) MAP 2010 11 3 PER-48/PJ/2010 2014 12 22

240/PMK.03/2014

− 82 −

183 183 183 183 91

120 120 120 120 120

6 6 6 6 3

6 6 6 6

6 6 6 6 3

6 6 6 6 183

6 6 6 6 120

(3)

2010 1 1DGT1 DGT2

(4) MAP 2010 11 3 PER-48/PJ/2010 2014 12 22

240/PMK.03/2014

2010 11 3 PER-48/PJ/2010

2011 12 GR-74

− 83 −

3

IV.1.

VAT

(1)

VAT

48

(2)

Goods

− 84 −

3

IV.1.

VAT

(1)

VAT

48

(2)

Goods

VAT

− 85 −

VAT VAT

Intermediaries VAT

VAT

VATVAT

5 PMA VAT

(3)

VAT

VAT

VAT

(4)

CIF

VAT

− 86 −

VAT VAT

Intermediaries VAT

VAT

VATVAT

5 PMA VAT

(3)

VAT

VAT

VAT

(4)

CIF

VAT

5-19 VAT

VAT

VAT

10%

10%

20%

20% /

10

40% / 30% 20%

VAT VAT

40 30

VAT

(5)

10 5 15 0

(6)

VAT

− 87 −

VAT VAT

VAT VAT

VAT VAT

VAT VATVAT VAT

VAT VATVAT

VAT VAT VAT 3

3VAT

VAT

VAT

VAT VAT

VAT VAT VAT VAT VAT VAT

VAT

VAT VAT VAT

VAT

VATVAT

VAT

− 88 −

VAT VAT

VAT VAT

VAT VAT

VAT VATVAT VAT

VAT VATVAT

VAT VAT VAT 3

3VAT

VAT

VAT

VAT VAT

VAT VAT VAT VAT VAT VAT

VAT

VAT VAT VAT

VAT

VATVAT

VAT

(7)

VAT VAT

22 VAT

VAT VAT

VAT VAT

10 VAT15 VAT

VAT VAT VAT COLLECTOR

51%

VAT VAT COLLECTORVAT VAT

(8) VAT VAT

VAT VAT

*

VAT

− 89 −

Bulog Dolog Pertamina( ) VAT VAT VAT

(9) 2

VAT VAT VAT VAT VAT

VAT

0100

(10) VAT

VAT

VAT

− 90 −

Bulog Dolog Pertamina( ) VAT VAT VAT

(9) 2

VAT VAT VAT VAT VAT

VAT

0100

(10) VAT

VAT

VAT

VAT

(11) VAT e-VAT

VAT e-VAT VATDGT

e-VAT VATDGT e-VAT

VATDGT e-VAT

VAT

2.

1 (1)

1

(2)

2015 6 9 106 (“PMK-106”)

5-20

20

40

50

75

10 10

9 1,500cc

20 9

1,500c 2,500cc

− 91 −

30 9 1,500cc

9 1,500cc

40 9

1,500cc 3,000cc 1,500cc 2,500cc

9

2,500cc 3,000cc

50

60 250cc 500cc

125 9 3,000cc

9 2,500cc

500cc

10

15 20

100

3.(1)

2014 1 JAMSOSTEK: Jaminan Sosial Tenaga Kerja BPJS: Badan Penyelenggara Jaminan Sosial

JAMSOSTEK10

1 100JAMSOSTEK

− 92 −

30 9 1,500cc

9 1,500cc

40 9

1,500cc 3,000cc 1,500cc 2,500cc

9

2,500cc 3,000cc

50

60 250cc 500cc

125 9 3,000cc

9 2,500cc

500cc

10

15 20

100

3.(1)

2014 1 JAMSOSTEK: Jaminan Sosial Tenaga Kerja BPJS: Badan Penyelenggara Jaminan Sosial

JAMSOSTEK10

1 100JAMSOSTEK

BPJS 2015 7 1

(2)

4

5

5-21 % %

1 0.24

2 0.54

3 0.89

4 1.27

6 1.74

0.3

3.7 2

2 1

4 1

4.6,000 3,000

6,000

PPAT 100

− 93 −

100 100 100 100 100

25 100 3,0003,000

5.

(NJOP)0.3

10 3

1,200

306

6.

− 94 −

100 100 100 100 100

25 100 3,0003,000

5.

(NJOP)0.3

10 3

1,200

306

6.

2016 1 28

5 8000 3 5

5-22

75%

50%

25%

75%

50%

50%

V.

1. VAT VAT

2

− 95 −

30

302

4 5

2. KB (1)

KB

22

KB PDKBDPIL PDKB

DPIL PDKB

12 236

PDKB50

(2) KITE

VAT 22

KITE

3

− 96 −

30

302

4 5

2. KB (1)

KB

22

KB PDKBDPIL PDKB

DPIL PDKB

12 236

PDKB50

(2) KITE

VAT 22

KITE

3

2015 18 BKPM( ) BKPM

30% 5% 6

5-23

)

1 2 50 100

2 4 25 50

3 8 12.5 25

4 10 10 20

20 10 10

10 5 20

( 5 ) 10 26 10

10

/

; ;

4.5%

40% 300 5% 1 183

− 97 −

5.2015 8 14 159 PMK-159 2016 6 27

103PMK-159 (1) PMK-159

5 15 20 10% 100% 5000 1

50%

(2) PMK-159

1

5000 2 10

Legal Entity 2011

8 15

BKPM

VI. AEOI Automatic Exchange of Information OECD

CRS: Common Reporting Standard

AEOI

2018AEOI 2017 5 31 70 / PMK.03

− 98 −

5.2015 8 14 159 PMK-159 2016 6 27

103PMK-159 (1) PMK-159

5 15 20 10% 100% 5000 1

50%

(2) PMK-159

1

5000 2 10

Legal Entity 2011

8 15

BKPM

VI. AEOI Automatic Exchange of Information OECD

CRS: Common Reporting Standard

AEOI

2018AEOI 2017 5 31 70 / PMK.03

/ 2017

− 99 −

Deloitte Touche Tohm

atsu Limited

インドネシアの税制と投資

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more.

Deloitte is a leading global provider of audit and assurance, consulting, financial advisory, risk advisory, tax and related services. Our network of member firms in more than 150 countries and territories serves four out of five Fortune Global 500® companies. Learn how Deloitte’s approximately 264,000 people make an impact that matters at www.deloitte.com.

About Deloitte Southeast Asia Deloitte Southeast Asia Ltd – a member firm of Deloitte Touche Tohmatsu Limited comprising Deloitte practices operating in Brunei, Cambodia, Guam, Indonesia, Lao PDR, Malaysia, Myanmar, Philippines, Singapore, Thailand and Vietnam – was established to deliver measurable value to the particular demands of increasingly intra-regional and fast growing companies and enterprises.

Comprising approximately 340 partners and 8,800 professionals in 25 office locations, the affiliates of Deloitte Southeast Asia Ltd combine their technical expertise and deep industry knowledge to deliver consistent high quality services to companies in the region.

All services are provided through the individual country practices and their affiliates which are separate and independent legal entities.

About Deloitte Indonesia In Indonesia, services are provided by Satrio Bing Eny & Rekan.

This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the “Deloitte Network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on this communication.

© 2018 Satrio Bing Eny & Rekan

インドネシアの税制と投資Tax and Investment ProfileRepublic of Indonesia 2018