Insentif

Fiskal

No.

Scope

Facility and Easiness

1

Income Taxes
  • Main Activity (Tax Holiday):
    • Income tax reduction by 20-100% for 10-25 years with total investment more than
      IDR 1 Trillion
    • Income tax reduction by 20-100% for 5-15 years with total investment more than
      IDR 500 Billion
  • 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 Foreigner
  • 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%

Non Fiskal

No.

Scope

Facility and Easiness

1

Employement
  • 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

2

Immigration
  • Facility visit 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

3

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

4

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