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  • WHT Tax WHT Tax Type WHT WHT Tax Type WHT Tax Code

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    ifan
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    The document contains a list of tax withholding (WHT) rates for various types of income and services in Indonesia. There are over 100 entries listing a tax type, tax code, and applicable WHT rate ranging from 0% to 25%. The majority of the rates are between 2-15% for various services, rental income, dividends, interest, royalties, and construction services. Some notable exceptions include a 0.5% final tax for certain gross revenue, 25% WHT for lotteries, and varying WHT rates from 7.5-20% for offshore income and services provided by non-residents.

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    WHT Vendor

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    The document contains a list of tax withholding (WHT) rates for various types of income and services in Indonesia. There are over 100 entries listing a tax type, tax code, and applicable WHT rate ranging from 0% to 25%. The majority of the rates are between 2-15% for various services, rental income, dividends, interest, royalties, and construction services. Some notable exceptions include a 0.5% final tax for certain gross revenue, 25% WHT for lotteries, and varying WHT rates from 7.5-20% for offshore income and services provided by non-residents.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    9 views9 pages

    WHT Tax WHT Tax Type WHT WHT Tax Type WHT Tax Code

    Uploaded by

    ifan
    The document contains a list of tax withholding (WHT) rates for various types of income and services in Indonesia. There are over 100 entries listing a tax type, tax code, and applicable WHT rate ranging from 0% to 25%. The majority of the rates are between 2-15% for various services, rental income, dividends, interest, royalties, and construction services. Some notable exceptions include a 0.5% final tax for certain gross revenue, 25% WHT for lotteries, and varying WHT rates from 7.5-20% for offshore income and services provided by non-residents.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    of 9

    WHT Tax WHT Tax Type WHT WHT Tax Type WHT Tax Code

    PPH 23 A1 PPH 23 A1 01
    PPH 15 B1 PPH 23 A1 02
    PPH 4 C1 PPH 23 A1 03
    PPH 26 D1 PPH 23 A1 04
    PPH 21 E1 PPH 23 A1 05
    PPH 22 F1 PPH 23 A1 06
    PPH 23 A1 07
    PPH 23 A1 08
    PPH 23 A1 09
    PPH 23 A1 10
    PPH 23 A1 11
    PPH 23 A1 12
    PPH 23 A1 13
    PPH 23 A1 14
    PPH 23 A1 15
    PPH 23 A1 16
    PPH 23 A1 17
    PPH 23 A1 18
    PPH 23 A1 19
    PPH 23 A1 20
    PPH 23 A1 21
    PPH 23 A1 22
    PPH 23 A1 23
    PPH 23 A1 24
    PPH 23 A1 25
    PPH 23 A1 26
    PPH 23 A1 27
    PPH 23 A1 28
    PPH 23 A1 29
    PPH 23 A1 30
    PPH 23 A1 31
    PPH 23 A1 32
    PPH 23 A1 33
    PPH 23 A1 34
    PPH 23 A1 35
    PPH 23 A1 36
    PPH 23 A1 37
    PPH 23 A1 38
    PPH 23 A1 39
    PPH 23 A1 40
    PPH 23 A1 41
    PPH 23 A1 42
    PPH 23 A1 43
    PPH 23 A1 44
    PPH 23 A1 45
    PPH 23 A1 46
    PPH 23 A1 47
    PPH 23 A1 48
    PPH 23 A1 49
    PPH 23 A1 50
    PPH 23 A1 51
    PPH 23 A1 52
    PPH 23 A1 53
    PPH 23 A1 54
    PPH 23 A1 55
    PPH 23 A1 56
    PPH 23 A1 57
    PPH 23 A1 58
    PPH 23 A1 59
    PPH 23 A1 60
    PPH 23 A1 61
    PPH 23 A1 62
    PPH 23 A1 63
    PPH 23 A1 64
    PPH 23 A1 65
    PPH 23 A1 66
    PPH 23 A1 67
    PPH 23 A1 68
    PPH 23 A1 69
    PPH 23 A1 70
    PPH 23 A1 71
    PPH 23 A1 72
    PPH 23 A1 73
    PPH 23 A1 74
    PPH 23 A1 75
    PPH 23 A1 76
    PPH 23 A1 77
    PPH 23 A1 78
    PPH 23 A1 79

    PPH 15 B1 01
    PPH 15 B1 02

    PPH 4 C1 01
    PPH 4 C1 02
    PPH 4 C1 03
    PPH 4 C1 04
    PPH 4 C1 05
    PPH 4 C1 06
    PPH 4 C1 07
    PPH 4 C1 08

    PPH 26 D1 01
    PPH 26 D1 02
    PPH 26 D1 03
    PPH 26 D1 04
    PPH 26 D1 05
    PPH 26 D1 06
    PPH 26 D1 07
    PPH 26 D1 08
    PPH 26 D1 09
    PPH 26 D1 10
    PPH 26 D1 11
    PPH 21 E1 01
    PPH 21 E1 02
    PPH 21 E1 03
    PPH 21 E1 04
    PPH 21 E1 05
    PPH 21 E1 06
    PPH 21 E1 07
    PPH 21 E1 08
    PPH 21 E1 09
    PPH 21 E1 10
    PPH 21 E1 11
    PPH 21 E1 12
    PPH 21 E1 13
    PPH 21 E1 14
    PPH 22 E1 15

    PPH 22 F1 01
    PPH 22 F1 02
    PPH 22 F1 03
    PPH 22 F1 04
    Description Rate
    Vehicle Rental Service 4.0% 4.00%
    Rental equipment 4.0% 4.00%
    Tech ,Mgmt and cons other thac cons 4.0% 4.00%
    Non Oil and gas supporting service 4.0% 4.00%
    Brokerage and agent services 4.0% 4.00%
    Inst Service (prov by non con coy) 4.0% 4.00%
    Repair and maint service 4.0% 4.00%
    Security & investigation service 4.0% 4.00%
    Appraisal Service 4.0% 4.00%
    Computer software service 4.0% 4.00%
    Vehicle Rental Service 2.0% 2.00%
    Rental equipment 2.0% 2.00%
    Tech ,Mgmt and cons other thac cons 2.0% 2.00%
    Drilling Service 2.0% 2.00%
    Oil and gas supporting service 2.0% 2.00%
    Non Oil and gas supporting service 2.0% 2.00%
    Brokerage and agent services 2.0% 2.00%
    Custodian service 2.0% 2.00%
    Inst Service (prov by non con coy) 2.0% 2.00%
    Repair and maint service 2.0% 2.00%
    Contract Manufacturing Service 2.0% 2.00%
    Security & investigation service 2.0% 2.00%
    Media Adverts on newsp, outdoor 2.0% 2.00%
    Catering 2.0 % 2.00%
    Pest control Service 2.0% 2.00%
    Dividend 15.0% 15.00%
    Appraisal Service 2.0% 2.00%
    Actuarial Service 2.0% 2.00%
    Accounting Service 2.0% 2.00%
    Design Service 2.0% 2.00%
    Aeronautical supporting service 2.0% 2.00%
    Land clearing service 2.0% 2.00%
    Waste water treatment 2.0% 2.00%
    Outsourcing Service 2.0% 2.00%
    Dubbing service 2.0% 2.00%
    Mixing film service 2.0% 2.00%
    Computer software service 2.0% 2.00%
    Event Organizer 2.0% 2.00%
    Packaging Service 2.0% 2.00%
    Cleaning Service 2.0% 2.00%
    Interest 15.0% 15.00%
    Services on trading securities 2.0% 2.00%
    Asset Rentals 2.0% 2.00%
    Legal Service 2.0% 2.00%
    Architecture Service 2.0% 2.00%
    Advertisements, posters, flyer etc 2.0% 2.00%
    Web design 2.0% 2.00%
    Internet service provider 2.0% 2.00%
    Data storage, processing and distribution 2.0% 2.00%
    Land, sea and air trans. maintenance 2.0% 2.00%
    Septic tank cleaning service 2.0% 2.00%
    Pool maintenance services 2.0% 2.00%
    Freight forwarding services 2.0% 2.00%
    Logistics services 2.0% 2.00%
    Loading & unloading 2.0% 2.00%
    Lab. services exc. conducted by edu institution 2.0% 2.00%
    Parking management 2.0% 2.00%
    Land drainage service 2.0% 2.00%
    Land preparation service2.0% 2.00%
    Nursery services 2.0% 2.00%
    Plant maintenance services 2.0% 2.00%
    Harvesting services 2.0% 2.00%
    Agricultural, plantation and forestry 2.0% 2.00%
    Decoration 2.0% 2.00%
    Printing / publishing 2.0% 2.00%
    Translation service 2.0% 2.00%
    Freight services 2.0% 2.00%
    Port services 2.0% 2.00%
    Trans service through pipelines 2.0% 2.00%
    Child care management 2.0% 2.00%
    Training services 2.0% 2.00%
    Money sending and charging services to ATM 2.0% 2.00%
    Certification services 2.0% 2.00%
    Survey services 2.0% 2.00%
    Tester services 2.0% 2.00%
    Services charged to the State Revenue 2.0% 2.00%
    Royalty 15% 15.00%
    Prize, bonus other than subject to Art 21 15% 15.00%
    Rent and the use of assets other than subject to Art 4(2) 2.0% 2.00%

    Sea Freight Charter 1.2% 1.2%


    Air Freight Charter 1.8% 1.8%

    Const exec serv (small cons coy) 2.0% 2.00%


    Const exec serv (non cons coy) 4.0% 4.00%
    Land & Building Rent 10.0% 10.00%
    Const exec serv (mid/lrg cons coy) 3.0% 3.00%
    Const super or plan serv (cons coy) 4.0% 4.00%
    Const super or plan serv (non-cons) 6.0% 6.00%
    Final tax with certain gross revenue 0.5% 0.5%
    Lottery 25% 25.00%

    Dividend (overseas) - Newcrest COW 7.5% 7.5%


    All serv and rent of asset (o/s) 20.0% 20.0%
    Dividend (overseas) 20.0% 20.0%
    Interest (overseas) 20.0% 20.0%
    Interest (overseas) 15.0% 15.0%
    Interest (overseas) 10.0% 10.0%
    Services by non-residents 0.0% 0.0%
    Services by non-residents 5.0% 5.0%
    Services by non-residents 10.0% 10.0%
    Services by non-residents 15.0% 15.0%
    Services by non-residents 20.0% 20.0%
    Casual - 5, 15, 25, 30% Progresif 5, 15, 25, 30%
    Honorarium - 5, 15, 25, 30% Progresif 5, 15, 25, 30%
    Experts - 5, 15, 25, 30% Progresif 5, 15, 25, 30%
    Piece worker - 5, 15, 25, 30% Progresif 5, 15, 25, 30%
    Honorarium - 6, 18, 30, 36% Progresif 6, 18, 30, 36%
    Experts - 6, 18, 30, 36% Progresif 6, 18, 30, 36%
    Piece worker - 6, 18, 30, 36% Progresif 6, 18, 30, 36%
    Casual -6, 18, 30, 36% Progresif 6, 18, 30, 36%
    Bukan pegawai - 2,5% 2.5%
    Bukan pegawai - 3% 3%
    Bukan Pegawai - 5% 5%
    Bukan Pegawai - 6% 6%
    Bukan Pegawai - 7,5% 7.5%
    Bukan Pegawai - 9% 9%
    Pesangon -0%, 5%, 15%, 20% Progresif 0, 5, 15, 20%

    Pengadaan Barang 2%
    Pengadaan Barang 3%
    Import dengan API 2.5%
    Import tanpa API 7.5%
    GL Account Applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied
    200612070 Withholding Tax Art. 23 applied

    200612120 Withholding Tax Art. 15 applied


    200612120 Withholding Tax Art. 15 applied

    200612010 Withholding Tax Art. 4(2) applied


    200612010 Withholding Tax Art. 4(2) applied
    200612010 Withholding Tax Art. 4(2) applied
    200612010 Withholding Tax Art. 4(2) applied
    200612010 Withholding Tax Art. 4(2) applied
    200612010 Withholding Tax Art. 4(2) applied
    200612010 Withholding Tax Art. 4(2) applied
    200612010 Withholding Tax Art. 4(2) applied

    200612080 Withholding Tax Art. 26 applied


    200612080 Withholding Tax Art. 26 applied
    200612080 Withholding Tax Art. 26 applied
    200612080 Withholding Tax Art. 26 applied
    200612080 Withholding Tax Art. 26 applied
    200612080 Withholding Tax Art. 26 applied
    200612080 Withholding Tax Art. 26 applied
    200612080 Withholding Tax Art. 26 applied
    200612080 Withholding Tax Art. 26 applied
    200612080 Withholding Tax Art. 26 applied
    200612080 Withholding Tax Art. 26 applied
    200612050 Withholding Tax Art. 21 applied
    200612050 Withholding Tax Art. 21 applied
    200612050 Withholding Tax Art. 21 applied
    200612050 Withholding Tax Art. 21 applied
    200612050 Withholding Tax Art. 21 applied
    200612050 Withholding Tax Art. 21 applied
    200612050 Withholding Tax Art. 21 applied
    200612050 Withholding Tax Art. 21 applied
    200612050 Withholding Tax Art. 21 applied
    200612050 Withholding Tax Art. 21 applied
    200612050 Withholding Tax Art. 21 applied
    200612050 Withholding Tax Art. 21 applied
    200612050 Withholding Tax Art. 21 applied
    200612050 Withholding Tax Art. 21 applied
    200612050 Withholding Tax Art. 21 Final applied

    N/A Withholding Tax Art. 22


    N/A Withholding Tax Art. 22
    N/A Withholding Tax Art. 22
    N/A Withholding Tax Art. 22

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