4 artikel tentang Expat Tax, dari yang terbaru hingga terlama, masing-masing dirangkum dengan sumber resmi.
A practical walkthrough for foreign residents who must file the Indonesian annual individual tax return (SPT Tahunan) in the Coretax system, including deadlines, pre-filled data and what to prepare.
3 menit baca
Indonesia taxes resident individuals at five progressive rates from 5% to 35%. See the brackets under the Tax Harmonisation Law (UU HPP), how the personal allowance works and a step-by-step calculation.
3 menit baca
When does a foreigner become an Indonesian tax resident? A plain-English guide to the 183-day test, the NPWP tax ID, worldwide income taxation and the narrow four-year exemption for qualifying foreign experts.
3 menit baca
Since January 2024 Indonesian employers withhold employee income tax using effective average rates (TER). Learn how the monthly TER and the December true-up work, and what it means for expatriates.
3 menit baca
