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2.1ÌýÌýÌýÌý Withholding of income tax

Tax residence

Resident Individual

A resident individual is any individual who:

1. Ìý

   •ÌýÌýÌýÌý resides in Indonesia, or

2. Ìý

   •ÌýÌýÌýÌý lives in Indonesia for more than 183 days in a period of 12 months, or

3. Ìý

   •ÌýÌýÌýÌý in one fiscal year lives in Indonesia and has the intention to reside in Indonesia

Non-resident Individual

A non-resident individual is any individual who:

1. Ìý

   •ÌýÌýÌýÌý does not reside in Indonesia, or

2. Ìý

   •ÌýÌýÌýÌý lives in Indonesia for not more than 183 days in a period of 12 months

(Law No 36 Year 2008 regarding Income Tax, Art 2, para (4)(a), as last amended by Law No 7 Year 2021 regarding Harmonization of Tax Regulations)

Scope of taxation

A resident individual is taxable on worldwide income and a non-resident is taxable on Indonesian source income only. However, in accordance with Harmonization Tax Regulation Law, Art 4, para (1a), foreign citizens who have become an Indonesian tax resident are subject to income tax on their income received