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Indonesia has several double tax agreements which can be found at the Indonesian Tax Authority.

Salaries, wages and other similar remuneration derived by a non-resident in respect of an employment are exercised in Indonesia and may be taxed in Indonesia.

However, a non-resident who is a resident of a country that has a tax treaty with Indonesia is likely to be exempt from Indonesian taxation on the salary, wages, and other similar remuneration they earn in Indonesia from a non-resident employer if certain conditions are met. This is under the income from employment article in most treaties.

For example, a Singapore resident employee will generally be exempt from Indonesian taxation if:

1. Ìý

   (1)ÌýÌýÌýÌý present in Indonesia for a period or periods not exceeding in the aggregate 183 days in any 12-month period, and

2. Ìý

   (2)ÌýÌýÌýÌý the remuneration is paid by, or on behalf of, an employer who is not a resident of Indonesia, and

3. Ìý

   (3)ÌýÌýÌýÌý the remuneration is not borne by a permanent establishment or a fixed base which the employer has in Indonesia

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