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Ada Pertanyaan? Hubungi Kami Marcell Sihombing
The administration of President Joko Widodo launched its sixth economic-policy package on 5 November 2015. One of the policy package’s main areas of focus is the development of special economic zones (Kawasan Ekonomi Khusus – KEK), which, it is hoped, will stimulate the economy, especially in less-developed areas of the country.
The goals of the new economic policy package were set out by Indonesia’s Coordinating Minister for Economic Affairs, Darmin Nasution, and the official Secretariat of the Cabinet in November of 2015. According to Minister Nasution, the policy package will be focus on eight KEKs, and these are to be regulated by eight government regulations (PP).
The eight KEKs are Tanjung Lesung (Banten), Sein Mangkei (North Sumatra), Palu (Central Sulawesi), Bitung (North Sulawesi), Mandalika (West Nusa Tenggara), Morotai (North Maluku), Tanjung Api-Api (South Sumatra), and Maloi Batuta Trans Borneo or MBTK (East Borneo).
Each of the eight PPs will set out in detail the various facilities and ease of access that can be enjoyed in each KEK. Minister Nasution firmly believes that such facilities will prove attractive to companies who are looking to invest in Indonesia.
The Minister also revealed that the new facilities were the result of both a central- and local-government effort to create a positive investment climate in the country. It is hoped that this objective will eventually result in the creation of job opportunities and generate income for workers across all regions of the country.
Furthermore, Minister Nasution also asserted that the PPs will also accelerate the development of industrial clusters based on the availability of local resources in areas surrounding KEKs. However, the Minister reaffirmed that non-local resources will also remain open for development in such areas.
Essentially, KEK investors can enjoy several facilities, as well as ease of access. Firstly, two income-tax facilities will be available. The main facility involves tax holidays, which will offer investments amounting to IDR 1 trillion income-tax breaks of between 20% and 100% for between a 10 and 25 year period.
Meanwhile investments amounting to IDR 500 billion will be able to enjoy the same tax holidays for between a five and 15 year period. Other facilities include a 30% reduction in calculations of net income for a period of six years.
A second facility relates to value-added tax (VAT) and the higher rates of VAT levied on luxury goods. These two taxes will not be imposed on imports, exchanges of goods between KEKs and other customs areas, transactions taking place between businesses inside a given KEK, as well as transactions taking place between businesses from different KEKs.
A third facility involves customs. Customs tariffs as they relate to KEKs and the domestic market will be determined using the certificates of origin of the products involved. Fourthly, property ownership by foreign citizens is now possible within the boundaries of a KEK. Property owners will also be provided with stay permits guaranteed by KEK administrators, and may also be exempted from VAT payments on luxury and super-luxury goods.
A fifth facility involves the tourism sector and allows for reductions in construction tax I and entertainment tax, each ranging between 50% and 100%. A sixth facility relates to labor issues. Each KEK will feature a special salary board (dewan pengupahan), as well as a three-party cooperation agency (Lembaga Kerja Sama – LKS), and a single-forum workers union in each company.
Moreover, the issuance and extension of Approval for Foreign Worker Recruitment Plans (Rencana Penggunaan Tenaga Kerja Asing – RPTKA) can now be carried out within a KEK, as can the extension of Foreign Worker Recruitment Permits (Izin Memperkerjakan Tenaga Kerja Asing – IMTA).
A seventh facility relates to immigration matters. In the near future, a visitor’s visa-on-arrival facility will come into force that will allow for the issuance of visas valid for 30 days. These visas can then be extended up to five times, with each extension being valid for another 30 days.
A new type of visitation visa that can be used multiple times and which will remain valid for one year will also be rolled out, as well as stay permits for foreign citizens who own a property within a KEK, and stay permits for foreign senior citizens who are living inside tourism KEKs.
An eighth facility relates to land rights. Private businesses in KEKs will be entitled to building rights (HGB) as they relate to land within a KEK. Additionally, the issuance of an HGB will also be simultaneously accompanied by its extension, while KEK administrators are now authorized to offer land-rights services.
Next up comes the issue of licensing. KEK administrators now have the authority to issue principle licenses and business licenses as a part of the One-Stop Integrated Services facility being offered by the KEK in question. Moreover, completed license applications can now be processed within a three-hour window. A checklist of requirements is now being implemented and relates to the processing of licensing and non-licensing applications.
And finally, KEK administrators have now been granted the authority to process and settle all licensing and non-licensing procedures as they relate to immigration issues, labor issues, and land-rights issues.
(sp)
Marcell Sihombing
The administration of President Joko Widodo launched its sixth economic-policy package on 5 November 2015. One of the policy package’s main areas of focus is the development of special economic zones (Kawasan Ekonomi Khusus – KEK), which, it is hoped, will stimulate the economy, especially in less-developed areas of the country.
The goals of the new economic policy package were set out by Indonesia’s Coordinating Minister for Economic Affairs, Darmin Nasution, and the official Secretariat of the Cabinet in November of 2015. According to Minister Nasution, the policy package will be focus on eight KEKs, and these are to be regulated by eight government regulations (PP).
The eight KEKs are Tanjung Lesung (Banten), Sein Mangkei (North Sumatra), Palu (Central Sulawesi), Bitung (North Sulawesi), Mandalika (West Nusa Tenggara), Morotai (North Maluku), Tanjung Api-Api (South Sumatra), and Maloi Batuta Trans Borneo or MBTK (East Borneo).
Each of the eight PPs will set out in detail the various facilities and ease of access that can be enjoyed in each KEK. Minister Nasution firmly believes that such facilities will prove attractive to companies who are looking to invest in Indonesia.
The Minister also revealed that the new facilities were the result of both a central- and local-government effort to create a positive investment climate in the country. It is hoped that this objective will eventually result in the creation of job opportunities and generate income for workers across all regions of the country.
Furthermore, Minister Nasution also asserted that the PPs will also accelerate the development of industrial clusters based on the availability of local resources in areas surrounding KEKs. However, the Minister reaffirmed that non-local resources will also remain open for development in such areas.
Essentially, KEK investors can enjoy several facilities, as well as ease of access. Firstly, two income-tax facilities will be available. The main facility involves tax holidays, which will offer investments amounting to IDR 1 trillion income-tax breaks of between 20% and 100% for between a 10 and 25 year period.
Meanwhile investments amounting to IDR 500 billion will be able to enjoy the same tax holidays for between a five and 15 year period. Other facilities include a 30% reduction in calculations of net income for a period of six years.
A second facility relates to value-added tax (VAT) and the higher rates of VAT levied on luxury goods. These two taxes will not be imposed on imports, exchanges of goods between KEKs and other customs areas, transactions taking place between businesses inside a given KEK, as well as transactions taking place between businesses from different KEKs.
A third facility involves customs. Customs tariffs as they relate to KEKs and the domestic market will be determined using the certificates of origin of the products involved. Fourthly, property ownership by foreign citizens is now possible within the boundaries of a KEK. Property owners will also be provided with stay permits guaranteed by KEK administrators, and may also be exempted from VAT payments on luxury and super-luxury goods.
A fifth facility involves the tourism sector and allows for reductions in construction tax I and entertainment tax, each ranging between 50% and 100%. A sixth facility relates to labor issues. Each KEK will feature a special salary board (dewan pengupahan), as well as a three-party cooperation agency (Lembaga Kerja Sama – LKS), and a single-forum workers union in each company.
Moreover, the issuance and extension of Approval for Foreign Worker Recruitment Plans (Rencana Penggunaan Tenaga Kerja Asing – RPTKA) can now be carried out within a KEK, as can the extension of Foreign Worker Recruitment Permits (Izin Memperkerjakan Tenaga Kerja Asing – IMTA).
A seventh facility relates to immigration matters. In the near future, a visitor’s visa-on-arrival facility will come into force that will allow for the issuance of visas valid for 30 days. These visas can then be extended up to five times, with each extension being valid for another 30 days.
A new type of visitation visa that can be used multiple times and which will remain valid for one year will also be rolled out, as well as stay permits for foreign citizens who own a property within a KEK, and stay permits for foreign senior citizens who are living inside tourism KEKs.
An eighth facility relates to land rights. Private businesses in KEKs will be entitled to building rights (HGB) as they relate to land within a KEK. Additionally, the issuance of an HGB will also be simultaneously accompanied by its extension, while KEK administrators are now authorized to offer land-rights services.
Next up comes the issue of licensing. KEK administrators now have the authority to issue principle licenses and business licenses as a part of the One-Stop Integrated Services facility being offered by the KEK in question. Moreover, completed license applications can now be processed within a three-hour window. A checklist of requirements is now being implemented and relates to the processing of licensing and non-licensing applications.
And finally, KEK administrators have now been granted the authority to process and settle all licensing and non-licensing procedures as they relate to immigration issues, labor issues, and land-rights issues.
(sp)