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What You Should Know About the Latest Land and Building Tax RegulationJakarta, January 2017
2For further info, visit: www.cekindo.com.email to: [email protected], phone: 021-80660999
The Overview
The Minister of Finance has released a new regulation of tax on land and/or building and tax on sale and purchase agreement of land and/or building. The regulations covers tax rates for taxpayers who divert their rights on land or building, how to submit the tax, and information on those who are excluded from the obligation.
Taxpayers need to fulfil their payment for tax according to their income land and/or building. The regulation is in number 261/PMK.03/2016, which appoint to the tax policy
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What’s New on Updated Regulation?
For further info, visit: www.cekindo.com.email to: [email protected], phone: 021-80660999
Minister of Finance released a new regulation of Tax to number 261/MK.03/2016. The government announce there are three types of income tax, related to the objects. Each types has different diversion and policy according to Minister of Finance announcement
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#1 The Government Imposes Zero PercentIncome Tax of Rights Diversion
For further info, visit: www.cekindo.com.email to: [email protected], phone: 021-80660999
the government imposes zero percent income tax of rights diversion on land and/or building to the government, state-owned enterprises which are assigned by the government, or provincial government-owned enterprises which hold assignments from their governors.
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#2 Taxpayers Have to Pay 1 Percent of theRights Diversion
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taxpayers have to pay 1 percent of the rights diversion on land and/or building for modest houses and modest flats. The taxpayers in this clause are those who run business mostly in diverting rights on land and/or building.
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#3 The Government Levies 2.5 PercentIncome Tax of Net Values for any Rights
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the government levies 2.5 percent income tax of net values for any rights diversion of land and/or building which are not stated in the previous clauses, under the 0 percent or 1 percent income tax.
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Submitting the Obligations
For further info, visit: www.cekindo.com.email to: [email protected], phone: 021-80660999
Based on the regulation, taxpayers must submit the obligations by themselves or cannot be represented by other parties.
HOW CEKINDO CAN HELP YOU
Cekindo has helped may companies with their financial and tax reporting. To know more detail on what kind of company you should establish related to your specific
needs, do not hesitate to leave your comment.We will fully assist you in completing all the requirements, until it’s legally
registered. Send your email directly to [email protected] or contact us now..
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Facilitating the Taxpayers When Submitting the Obligations
For further info, visit: www.cekindo.com.email to: [email protected], phone: 021-80660999
The government offers two options in facilitating taxpayers when submitting their obligations.First, taxpayers may deposit their liabilities to banks’ teller. Second, the government provides taxpayers with electronic system in banks to make the payment easier.
Yet, this latest regulation from the Ministry of Finance does not apply to all taxpayers. There are some exceptions made. Individuals whose incomes are under the level of non-taxable income (PTKP), with diversion net value less than IDR 60 million are excluded from the tax obligations.Furthermore, social institution, religious foundations, and small and medium enterprises are also excluded from the obligations above.
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References:• http://www.pajak.go.id/sites/default/files/info-pajak/261-PMK.03-2016-PHTB.pdf
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Our VisionTo be leading consulting firm of business services to clients expanding and operating in Indonesia.
Our Mission To provide full-range of market-entry and corporate services to enable our clients to focus on their core business and activities in Indonesia and beyond.
PT. Cekindo Bisnis Grup is a leading consulting firm of Market-Entry and Corporate secretarial services to clients expanding and operating in Indonesia and further to Southeast Asia.
Our ValuesClient-focusedExcellence performanceKnowledgable locallyIntegrity moralNormative operations standardsDelivered on-timeOne stop services provider
Company Profile
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Our main services:
Business Set Up
Business Process
Outsourcing
Local Representation
Company Registration
License & Product Registration
Market Research & Analysis
Local Partner Selection
Trade Mission Land & Property
Ownership
Recruitment & HR Establishment
Payroll Management
Accounting & Tax Reporting
Visa & Work Permit
Mystery Shopping
Local Distributor & Partner
Buying Agent Office Space
Cekindo Services
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Senior AdvisorProf. Dr. Rahardi Ramelan
Relevant Experience
Mr. Ramelan is currently Senior Advisor at PT Cekindo Bisnis Grup. Hi is a Research Professor at the Agency for the
Assessment and Application of Technology. The honorary degree of Doctor Honoris Causa from Monash
University, Australia and Northeastern University Boston.
Minister of State for Research and Technology of the Republic of Indonesia and Chairman of the Agency for Assessment and Application of Technology (BPPT) in the Seventh Development Cabinet of the Republic of Indonesia.
Minister of Industry and Trade in the Development Reforms Cabinet of the Republic of Indonesia and Chairman of National Logistic Agency.
Deputy Chairman for Industrial Analysis and Vice Chairman of the National Development Planning Agency of the Republic of Indonesia
Several management positions and responsibilities related to Indonesian Aviation industry, the Weapon industry.
Prof. Dr. Rahardi Ramelan
Profile Overview
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Principal ConsultantMichal Wasserbauer
Michal is currently Principal Consultant at PT Cekindo Bisnis Grup. He has more than 5 year‘s experience in the
Corporate Market research, Strategy and Evaluation Expansions, Business Consultancy, and Preparation of
Business Feasibility Studies. He has worked for various industries, namely Grocery and Marchandise Retail,
Energy, Medical Device, Heavy and Automation Industries.
+6281282300584 | [email protected]
Michal Wasserbauer
Market opportunities valuation Investment analysisPerformance management Feasibility studies
Strategy planningStakeholder managementMarketing consultancy
Profile Overview
Relevant Experience
Relevant Skills
Multinational grocery and general merchandise retailer: Capital Investment Appraisals
World‘s largest student and recent graduates-run organisation: Financial Controller
International consultation company: Market Expansion Consultant
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Principal ConsultantNurmia Agustina
Nurmia is currently Principal Consultant at PT Cekindo Bisnis Grup. She has wide experience in the areas of Business
Development, Legal Corporate Restrictions, Business Consulting, Project Management, Market Development &
Entry Strategy, Sales & Distribution, Management Strategy, Recruitment, Visa & Work Permit, and Change
Management. She has worked for various industries, namely Energy & Resources, Telecommunication, Retail,
Pharmaceutical & Medical, Financing, Non-Profit, IT and Heavy Industries.
+628119691987 | [email protected]
International Management company: Management & Legal consultant
Chamber of Commercial: Head of Business Processing Section
Nurmia Dwi Agustina
Corporate lawOutsourcing processesCompany formationAcquisitionsProject ManagementCompetitive Analysis
Business PlanningRisk ManagementTalent Management StrategyRecruitmentVisa & Work PermitChange Management
Relevant Experience
Relevant Skills
Profile Overview
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Selected Clients
PT. Cekindo Bisnis Grup
Grand Slipi Tower 9th floorJl. Letjend. S. Parman Kav 22-24Jakarta - 11480Indonesia
[email protected] +6221 80660900