DEPENDENT PERSONAL SERVICES

(HUBUNGAN KERJA)

DIBAYAR OLEH DIBEBANKAN

NO. NEGARA TIME TEST SUBJEK PAJAK PADA BUT
INDONESIA DI INDONESIA
1 Algeria 91 days/12 months Yes Yes
2 Australia 120 days/12 months Yes Yes
3 Austria 183 days/12 months Yes Yes
4 Bangladesh 183 days/12 months Yes Yes
5 Belgium 183 days/12 months Yes Yes
6 Brunei Darussalam 183 days/12 months Yes Yes
7 Bulgaria 183 days/taxable year Yes Yes
8 Canada 120 days/12 months Yes Yes
9 Czech 183 days/12 months Yes Yes
10 China 183 days/12 months Yes Yes
11 Croatia 183 days/12 months Yes Yes
12 Denmark 183 days/12 months Yes Yes
13 Egypt 90 days/12 months Yes Yes
14 Finland 183 days/12 months Yes Yes
15 France 183 days/12 months Yes Yes
16 Germany 183 days/calendar year Yes Yes
17 Hongkong 183 days/12 months Yes Yes
18 Hungary 183 days/12 months Yes Yes
19 India 183 days/12 months Yes Yes
20 Iran 183 days/12 months Yes Yes
21 Italy 183 days/fiscal year Yes Yes
22 Japan 183 days/calendar year Yes Yes
23 Jordan 183 days/12 months Yes Yes
24 Korea, Republic of 183 days/fiscal year Yes Yes
Korea, Democratic
25 183 days/12 months Yes Yes
People’s Republic of
26 Kuwait 183 days/calendar year Yes Yes
27 Luxembourg 183 days/taxable year Yes Yes
28 Malaysia 183 days/calendar year No Yes
29 Maroko 183 days/12 months Yes Yes
30 Mexico 183 days/12 months Yes Yes
31 Mongolia 91 days/calendar year Yes Yes
32 Netherlands 183 days/12 months Yes Yes
33 New Zealand 183 days/12 months Yes Yes
34 Norway 183 days/12 months Yes Yes

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 DIBAYAR OLEH DIBEBANKAN
NO. NEGARA TIME TEST SUBJEK PAJAK PADA BUT
INDONESIA DI INDONESIA
35 Pakistan 90 days/12 months Yes Yes
36 Papua New Guinea 183 days/12 months Yes Yes
37 Philippines 183 days/calendar year Yes Yes
38 Poland 183 days/taxable year Yes Yes
39 Portuguese 183 days/12 months Yes Yes
40 Qatar 183 days/12 months Yes Yes
41 Romania 183 days/12 months Yes Yes
42 Russia 90 days/calendar year Yes Yes
43 Saudi Arabia N/A N/A N/A
44 Serbia 183 days/12 months Yes Yes
45 Seychelles 183 days/12 months Yes Yes
46 Singapore 183 days/12 months Yes Yes
47 Slovak 183 days/12 months Yes Yes
48 South Africa 183 days/12 months Yes Yes
49 Spain 183 days/12 months Yes Yes
50 Sri Lanka 90 days/12 months Yes Yes
51 Sudan 183 days/12 months Yes Yes
52 Suriname 183 days/12 months Yes Yes
53 Sweden 183 days/12 months Yes Yes
54 Switzerland 183 days/12 months Yes Yes
55 Syria 183 days/12 months Yes Yes
56 Taipei / Taiwan 183 days/fiscal year Yes Yes
57 Thailand 183 days/fiscal year Yes Yes
58 Tunisia 183 days/calendar year Yes Yes
59 Turkey 183 days/12 months Yes Yes
UAE (United Arab
60 183 days/fiscal year Yes Yes
Emirates)
61 Ukraine 183 days/calendar year Yes Yes
62 United Kingdom 183 days/12 months Yes Yes
63 United States of America 120 days/12 months Yes Yes
64 Uzbekistan 183 days/12 months Yes Yes
65 Venezuela 183 days/12 months Yes Yes
66 Vietnam 90 days/12 months Yes Yes

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