Tax Subjects

Income taxes levied on individuals and entities, with respect to income received or accrued during the tax year.
The subject is divided into the Subject of Taxation of Domestic Taxes and tax subjects of Foreign Affairs.

Domestic tax subjects are:

• An individual who resides in Indonesia or residing in Indonesia for more than 183 (one hundred and eighty three) days within any 12 (twelve) months, or who in any fiscal year are in Indonesia and has the intention to reside in Indonesia .
  
• Agency which was established or domiciled in Indonesia, except for certain units of government agencies that meet the criteria of its formation under the provisions of legislation, funding comes from the state budget or the budget, revenues included in the central or regional budgets, accounting records reviewed by the functional supervision of the state apparatus.
  
• Heritage undivided as a single unit, replacing the right.

Foreign tax subjects are:

• An individual who is not resident in Indonesia or be in Indonesia for not more than 183 (one hundred and eighty-three) days within any 12 (twelve) months, and bodies not established or domiciled in Indonesia are conducting business or doing activities through a PE in Indonesia.
  
• Individual who does not reside in Indonesia or be in Indonesia for not more than 183 days within 12 months, and bodies not established or domiciled in Indonesia, which can receive or obtain income from Indonesia rather than from doing business or conducting activities through a PE in Indonesia.

Excluding the tax subjects

1. Representative from foreign countries;
2. Official diplomatic representatives, and consular or other officials of foreign countries and those seconded to those who work in and reside with them, provided that:
   • not an Indonesian citizen; and
   • in Indonesia does not receive or obtain other income outside the office or work, as well as
   • country concerned provide reciprocal treatment;
3. International organization established by the Decree of the Minister of Finance with the following requirements:
   • Indonesia is a member of that organization;
   • not engaged in business or other activities to earn income from Indonesia other than lending to the government whose funds come from contributions of the members;
4. Official representatives of international organizations established by the Decree of the Minister of Finance with the condition:
   • not a citizen of Indonesia; and
   • do not run a business or activity or other work to earn revenue from Indonesia.