Tax rates and treaties
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
Indonesia – Country Key Features
Tables summarising direct taxation of companies and individuals, VAT or GST, and other taxes.
Treaties
Full text of tax treaties between Thailand and other territories. Includes information on each treaty’s status, signed date, effective date, and in force date.
Indonesia – Treaty Withholding Rates Table
Table showing maximum tax rates on dividends, interest, and royalties under the treaties in force.
Tax Treaty Case Law
Collection of tax treaty legal cases with key facts, summaries, and court decisions.
Tax guides
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
Indonesia – Corporate Taxation
Guide covering corporate income tax, transactions between resident companies, taxes on payroll, taxes on capital, international aspects, anti-avoidance, and value added tax.
Indonesia – Individual Taxation
Guide covering income tax (including employment, investment, and capital gains), social security contributions, taxes on capital, inheritance and gift taxes, and taxation of resident, expatriate and non-resident individuals.
Tax news and developments
A selection of articles reporting on tax news and developments are available from the Business Source Corporate Plus database.
Exclusive
Indonesia increases number of administrative tax services accessed through ID numbers
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Indonesian tax roundup: expanded reservations for BEPS Multilateral Instrument
Exclusive
Finding a way through the maze: developments in Indonesian TP controversy
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Attempt to relieve container congestion at ports leads Indonesian legislative updates
Exclusive
Indonesia's tax facility for foreign loans and grants for government projects
Exclusive
BEPS 2.0: the implementation of Pillar Two in Asia-Pacific
Exclusive
Indonesian roundup: revocation of several import restrictions among latest revisions
Exclusive
Indonesian tax administration system begins use of taxpayer identification numbers
The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Exclusive
Global individual tax handbook 2023
Surveys the tax treatment of individuals in 101 different tax jurisdictions worldwide, with separate chapters on each.
Exclusive
Global corporate tax handbook 2023
Surveys the corporate taxation systems of 101 different tax jurisdictions worldwide, with individual chapters on each.
Exclusive
Mandatory disclosure rules in Indonesia
A chapter examining the mandatory disclosure rules which apply in Indonesia, covering: objectives, reportable arrangements, reportable persons, when to report, consequences of (non-)reporting, interaction with other domestic rules, fundamental rights, and the future outlook.
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