Taxation Provisions to Support Ease of Doing Business Further Regulated

Through the issuance of Law No. 11 of 2020 on Job Creation (“Job Creation Law”), various provisions originally set out under the following taxation-related laws have now been revised in order to support the ease of doing business in Indonesia:[1]

1. Law No. 7 of 1983 on Income Tax, which has been amended several times, and most recently, prior to the issuance of the Job Creation Law, through the issuance of Law No. 36 of 2008 (“Law 7/1983”);
2. Law No. 8 of 1983 on Value-Added Tax on Goods and Services and Luxury Goods Sales Tax, which has been amended several times, and most recently, prior to the issuance of the Job Creation Law, through the issuance of Law No. 42 of 2009 (“Law 8/1983”); and
3. Law No. 6 of 1983 on General Taxation Provisions and Procedures, which has been amended several times, and most recently, prior to the issuance of the Job Creation Law, through the issuance of Law No. 16 of 2009.