Insentif Fiskal
(Peraturan Menteri Keuangan NO.237/PMK.010/2020)
| No | Scope | Facility and Easiness |
|---|---|---|
| 1 | Tax | Main Activity (Tax Holiday): Income tax reduction up to 100% with minimum investment of Rp 100.000.000.000 (100 Billion) with the duration provisions as follows: - Income tax reduction for 10 years with total investment of 100 billion – less than 500 billion - Income tax reduction for 15 years with total investment of 500 billion – less than 1 trillion - Income tax reduction of 20 years with total investment of 1 trillion and beyond Exclude Main Activity (Tax Allowance): - Reduction of Net Income by 30% for 6 years - Accelerated Depreciation Income tax on dividend for 10% Compensation for loss of 5-10 years |
| 2 | VAT and Luxury Sales Taxes | - Import: not levied - Input form other places in the customs area to SEZ, not levied - Output form SEZ to other places in the customs area, not levied - Transaction among enterprises in SEZ: not levied - Transaction with enterprises in other SEZ: not levied |
| 3 | Customs | - From SEZ to domestic market: import duty using Certificate of Origin (CoA) |
| 4 | Property Ownership for Foreigners | - Foreigners / foreign enterprises may have residential / property in SEZ (house site or apartment unit) - Owner occupancy / property is given residence permit with a guarantee from Managing Enterprises of SEZ - Exempted for VAT and luxury Sales Taxes |
| 5 | Main Activity: Tourism Sector | - May be granted for tax reduction by 50-100% on the first development - May be granted for entertainment tax reduction by 50-100% |
Insentif Non Fiskal
(Peraturan Menteri Keuangan NO.237/PMK.010/2020)
| No | Scope | Facility and Easiness |
|---|---|---|
| 6 | Employment | - In SEZ will be established wage council and tripartite cooperation institution - Only one worker union in every company - Ratification and extension planning of foreign worker utilization in SEZ - Permit extension using foreign workers in SEZ |
| 7 | Immigration | - Visitation facility in form of visa upon arrival for 30 days and can be extended five (5) times each 30 days - Multiple visa valid for 1 year - Residence permit for foreigners that have property in SEZ - Residence Permits elderly foreigners living in SEZ tourism |
| 8 | Land | - SEZ that is proposed by private enterprises, is given Building Using Rights and the extension is given directly with the process of granting rights - SEZ’s Administrator can give land service |
| 9 | License | - Administrator responsible for issuing licenses and permits through the principle of one stop service in SEZ - Permit publishing acceleration, not later than (in case of all requirements are completed) - Implementation of the licensing and non licensing requirement compliance (check list) - Process and completion of licensing and non-licensing of immigration, labor and land on in SEZ’s Administrator |
Insentif Fiskal Industri
| FISKAL | STIMULUS | KITE Pembebasan | Kawasan Berikat | Kawasan Industri | Free Trade Zone | KEK | Inland FTA |
|---|---|---|---|---|---|---|---|
| Bea Masuk | Penangguhan | YES | YES | YES | YES | ||
| Pembebasan | YES | YES | YES | YES | |||
| Cukai | Pembebasan | YES | YES | YES | YES | YES | |
| Pajak Impor | Tidak Dipungut | YES | YES | YES | YES | YES | |
| Pembebasan | YES | YES | |||||
| Pajak Lokal | Tidak Dipungut | YES |
Insentif Fiskal Non Industri
| FISKAL | STIMULUS | Gudang Berikat | Pusat Logistik Berikat | Free Trade Zone | KEK |
|---|---|---|---|---|---|
| Bea Masuk | Penangguhan | YES | YES | YES | |
| Pembebasan | YES | YES | |||
| Cukai | Pembebasan | YES | YES | YES | YES |
| Pajak Impor | Tidak Dipungut | YES | YES | YES | |
| Pembebasan | YES | YES | |||
| Pajak Lokal | Tidak Dipungut | YES | YES |