JAKARTA: Foreigners and Indonesian nationals are under Regulation 202/2017 entitled to certain preferential income tax treatments, under the following conditions:
These treatments are stipulated under each individual tax treaty between Indonesia and foreign countries. The Regulation 202/2017 acknowledges that these preferential income tax treatments will remain in place until the expiry of the related tax treaties.
Foreigners or Indonesian nationals who received salary from any international organization can be exempted from the income tax provisions as regulated under the Indonesian Tax Law, if such organization has an international agreement with the Indonesian government which explicitly regulates the exemption of income taxes on salary and other remunerations.
