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DT9651 | Double Taxation Relief Manual: Indonesia: admissible taxes

From HM Revenue & Customs · Double Taxation Relief Manual

The following Indonesian taxes are admissible for credit in the UK under the agreement:

  • the income tax (pajak penghasilan)

  • the company tax (pajak perseroan)

  • the tax on interest, dividends and royalties (pajak atas bunga dividen dan royalty)

  • the withholding tax on income from construction and consultancy service undertakings under Decree 704/KMK.04/1996

The following Indonesian taxes are inadmissible under the agreement:

  • the foreigners’ tax (pajak bangsa asing-PBA)

  • the capital tax (pajak kekayaan)

  • the surcharge for the relief of poverty under Presidential Decree No. 92 of 1996