01
Corporate tax
The general corporate income-tax rate is 22%; residence, permanent establishment, withholding, transfer pricing, incentives and treaty access depend on the facts
02
Owner taxation
Personal tax depends on residence, source and income type; salary, dividends, investments, foreign assets and other-country obligations are assessed separately for the owner
A tax rate is only one part of an international structure. The general corporate income-tax rate is 22%; residence, permanent establishment, withholding, transfer pricing, incentives and treaty access depend on the facts.
03
VAT and indirect tax
VAT after the 2025 changes requires transaction-level analysis of the statutory rate and taxable base; imports, customs, withholding, luxury-goods tax and electronic reporting are reviewed separately
04
Cross-border payments
A PT PMA should evidence capital, premises, management, people and the capacity to perform its licensed activity; a formal NIB does not replace permits, tax administration and actual operations. The bank reviews PT PMA, NIB and licences, owners and UBOs, source of capital and funds, KBLI, premises, people, contracts, countries, currencies and turnover; no adviser can guarantee approval.
05
Evidence and control
Formation links a notarial deed, Ministry of Law approval, tax number, address, UBO disclosure and OSS; after NIB the company completes any standard certificate, verification or licence required by its risk level. A PT PMA is not a trust or private foundation; succession, nominees, UBO, matrimonial property, tax and foreign-structure recognition require analysis in all relevant family and asset countries.
FAQ
FAQ
Where should a tax strategy project in Indonesia start?
The general corporate income-tax rate is 22%; residence, permanent establishment, withholding, transfer pricing, incentives and treaty access depend on the facts
Can formation or account opening be guaranteed?
This material is general information. Formation, licensing, tax outcomes and account opening depend on the facts and the decision of the competent authority or financial institution.
Why are tax and banking reviewed together?
The general corporate income-tax rate is 22%; residence, permanent establishment, withholding, transfer pricing, incentives and treaty access depend on the facts. The bank reviews PT PMA, NIB and licences, owners and UBOs, source of capital and funds, KBLI, premises, people, contracts, countries, currencies and turnover; no adviser can guarantee approval.
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Related routes
- Company formation
- Open primary source
- Bank accounts and private banking
- Open primary source
- Private wealth: foundations and trusts
- Open primary source
- Relevant practice
- Open primary source