Perbandingan Pajak Tax Treaty

Narasumber: deloitte
Indonesia

All rates expressed as %
To view notes, click on the *

Treaties with more than one status (e.g. both an existing treaty and a pending protocol or new treaty signed) have an * next to the country name (e.g. Belgium*).
Treaties that are in effect are in PLAIN BLACK; treaties signed but not in effect are in ITALICS BLUE; terminated treaties are in ITALICS RED.

Treaty Partner Ownership Dividends Interest Royalties
Algeria
15
15
15
Armenia
D *
D *
D *
Australia
15
10
10/15 *
Austria
25
10/15 *
10
10
Bangladesh
10
10/15 *
10
10
Belgium
25
10/15 *
10
10
Brunei
15
15
15
Bulgaria
15
10
10
Canada
25
10/15 *
10
10
China
10
10
10
Czech Republic
20
10/15 *
12.5
12.5
Denmark
25
10/20 *
10
15
Egypt
15
15
15
Finland
25
10/15 *
10
10/15 *
France
25
10/15 *
0/10/15 *
10
Germany
25
10/15 *
10
7.5/10/15 *
Hong Kong
D *
D *
D *
Hungary
15
15
15
India
25
10/15 *
10
15
Iran
7
10
12
Italy
25
10/15 *
10
10/15 *
Japan
25
10/15 *
10
10
Jordan
10
10
10
Korea (D.P.R.K.)
10
10
10
Korea (R.O.K.)
25
10/15 *
10
15
Kuwait
10
5
20
Luxembourg
25
10/15 *
10
10/12.5 *
Malaysia
10
10
10
Mexico
10
10
10
Mongolia
10
10
10
Myanmar
D *
D *
D *
Netherlands
10
10
10
New Zealand
15
10
15
Norway
15
10
10/15 *
Pakistan
25
10/15 *
15
15
Philippines
25
15/20 *
15
15
Poland
20
10/15 *
10
15
Portugal
10
10
10
Qatar
10
10
5
Romania
25
12.5/15 *
12.5
12.5/15 *
Russia
15
15
15
Serbia
D *
D *
D *
Seychelles
10
10
10
Singapore
25
10/15 *
10
15
Slovakia
10
10
10/15 *
South Africa
10
10/15 *
10
10
Spain
25
10/15 *
10
10
Sri Lanka
15
15
15
Sudan
10
15
10
Suriname
D *
D *
D *
Sweden
25
10/15 *
10
10/15 *
Switzerland
25
10/15
10
10 *
Syria
10
10
15/20 *
Taiwan
10
10
10
Tajikistan
D *
D *
D *
Thailand
15/20 *
15
15
Tunisia
12
12
15
Turkey
25
10/15 *
10
10
Ukraine
20
10/15 *
10
10
United Arab Emirates
10
5
5
United Kingdom
15
10/15 *
10
10/15 *
United States
25
10/15 *
10
10
Uzbekistan
10
10
10
Venezuela
10
10/15 *
10
10/20 *
Vietnam
15
15
15
By ky1945

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