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    GOVERNMENT OF THE REPUBLIC OF INDONESIA REGULATION
    NUMBER 45 OF 2019

     
    CONCERNING
     
    THE AMENDMENT TO GOVERNMENT REGULATION NUMBER 94 OF 2010 CONCERNING THE CALCULATION OF TAXABLE INCOME AND SETTLEMENT OF INCOME TAX IN THE CURRENT YEAR
     
    BY THE GRACE OF ALMIGHTY GOD
    THE PRESIDENT OF THE REPUBLIC OF INDONESIA
     
     
     

    Considering
    a.
    		 that to encourage investments in labour-intensive industries, support programs to create jobs and absorb Indonesian workers, encourage the involvement of the business world and the industrial world in preparing quality human resources and increase competitiveness as well as encourage the role of the business world and the industrial world in carrying out research and development activities, it is necessary to amend Government Regulation Number 94 of 2010 concerning the Calculation of Taxable Income and Settlement of Income Tax in the Current Year;
    b.
    		 that based on the considerations referred to in letter a, it is necessary to enact a Government Regulation concerning the Amendment to Government Regulation Number 94 of 2010 concerning the Calculation of Taxable Income and Settlement of Income Tax in the Current Year;
       

    In View of
    1.
    		 Article 5 paragraph (2) of the 1945 Constitution of the Republic of Indonesia; 
    2.
    		 Law Number 7 of 1983 concerning Income Taxes (State Gazette of the Republic of Indonesia of 1983 Number 50, Supplement to the State Gazette of the Republic of Indonesia Number 3263) as amended several times, last amended by Law Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Taxes (State Gazette of the Republic of Indonesia of 2008 Number 133, Supplement to the State Gazette of the Republic of Indonesia Number 4893);
    3.
    		 Government Regulation Number 94 of 2010 concerning the Calculation of Taxable Income and Settlement of Income Tax in the Current Year (State Gazette of the Republic of Indonesia of 2010 Number 161, Supplement to the State Gazette of the Republic of Indonesia Number 5183);
     
     
    HAS DECIDED:

    To enact
    GOVERNMENT REGULATION CONCERNING THE AMENDMENT TO GOVERNMENT REGULATION NUMBER 94 OF 2010 CONCERNING THE CALCULATION OF TAXABLE INCOME AND SETTLEMENT OF INCOME TAX IN THE CURRENT YEAR.
     

    Article I
    Several provisions under Government Regulation Number 94 of 2010 concerning the Calculation of Taxable Income and Settlement of Income Tax in the Current Year (State Gazette of the Republic of Indonesia of 2010 Number 161, Supplement to the State Gazette of the Republic of Indonesia Number 5183) are amended as follows:
     
     
    1.
    		 The provisions of Chapter VIII are amended, thereby, it reads as follows:
     
     
     
    CHAPTER VIII
    CORPORATE INCOME TAX EXEMPTION OR REDUCTION INCENTIVES AND NET INCOME REDUCTION INCENTIVES IN THE CONTEXT OF INVESTMENTS AND REDUCTION OF GROSS INCOME IN THE CONTEXT OF CERTAIN ACTIVITIES
     
     
    2.
    		 The provisions of paragraph (2) of Article 29 are amended, thereby, it reads as follows:
     
     
     
    Article 29
     
    (1)
    		 Taxpayers performing new investments constituting pioneer industries, not eligible for the incentives referred to in Article 31A of the Income Tax Law, may be granted corporate Income Tax exemption or reduction incentives referred to in Article 18 paragraph (5) of Law Number 25 of 2007 concerning Investment.
     
    (2)
    		 The pioneer industries referred to in paragraph (1) are industries that have broad linkages, provide high added values and externalities, introduce new technologies and have strategic values for the national economy.
     
     
     
    3.
    		 Between Article 29 and Article 30, 3 (three) articles are inserted, namely Article 29A, Article 29B, and Article 29C, thereby, it reads as follows:
     
     
     
    Article 29A
     
    		 Resident corporate Taxpayers performing new investments or spin-off their business in certain business Fields that:
     
    a.
    		 constitute labour-intensive industries; and
     
    b.
    		 are not eligible for the incentives referred to in Article 3 IA of the Income Tax Law or the incentives referred to in Article 29 paragraph (1),
     
    		 may be given income tax incentives in the form of a net income reduction of 60% (sixty per cent) of the total investment in the form of tangible Fixed assets, including land, used for main business, expensed within a certain period.
     
     
     
    Article 29B
     
    (1)
    		 Resident corporate Taxpayers conducting job training, internship and/or apprenticeship programs in the context of fostering and developing certain competency-based human resources may be given a reduction in gross income of a maximum of 200% (two hundred per cent) of the total costs incurred for the job training, internship and/or apprenticeship programs. 
     
    (2)
    		 Certain competencies referred to in paragraph (1) are competencies to improve the quality of the workforce through strategic job training, internship and/or apprenticeship programs to achieve workforce effectiveness and efficiency as part of human resource investment and fulfil the manpower structure required by the business world and/or the industrial world.
     
     
     
     
    Article 29C
     
    (1)
    		 Resident corporate Taxpayers conducting certain research and development activities in Indonesia may be given a reduction in gross income of a maximum of 300% (three hundred per cent) of the total costs incurred for certain research and development activities in Indonesia expensed within a certain period.
     
    (2)
    		 Certain research and development activities referred to in paragraph (1) are research and development activities conducted in Indonesia to produce inventions, generate innovations, master new technologies and/or transfer technology for industrial development to increase the competitiveness of the national industries.
     
     
     
    4.
    		 The provisions of Article 30 are amended, thereby, it reads as follows:
     
     
     
    Article 30
     
    		 Further provisions on the granting of:
     
    a.
    		 corporate income tax exemption or reduction incentives referred to in Article 29 paragraph (1);
     
    b.
    		 net income reduction incentives for new investment or business spin-off in certain business sectors constituting labour-intensive industries referred to in Article 29A;
     
    c.
    		 reduction in gross income for organising job training, internship and/or apprenticeship activities in the context of fostering and developing certain competency-based human resources referred to in Article 29B paragraph (1); and
     
    d.
    		 reduction of gross income for certain research and development activities in Indonesia referred to in Article 29C paragraph (1),
     
    		 are regulated by a Minister of Finance Regulation.
     
     

    Article II
    This Government Regulation shall come into force on the date of promulgation.
     
    For public cognisance, this Government Regulation shall be promulgated by placement in the State Gazette of the Republic of Indonesia.
     
    Enacted in Jakarta
    on 25 June 2019
    PRESIDENT OF THE REPUBLIC OF INDONESIA,
    signed
    JOKO WIDODO
     
    Promulgated in Jakarta
    on 26 June 2019
    MINISTER OF LAW AND HUMAN RIGHTS OF THE REPUBLIC OF INDONESIA,
    signed
    YASONNA H. LAOLY
     
    STATE GAZETTE OF THE REPUBLIC OF INDONESIA OF 2019 NUMBER 119
     

    ELUCIDATION

    OF
     
    GOVERNMENT OF THE REPUBLIC OF INDONESIA REGULATION
    NUMBER 45 OF 2019
     
    CONCERNING
     
    THE AMENDMENT TO GOVERNMENT REGULATION NUMBER 94 OF 2010 CONCERNING THE CALCULATION OF TAXABLE INCOME AND SETTLEMENT OF INCOME TAX IN THE CURRENT YEAR
     
     
    I.
    GENERAL
     
    The existence of industries that are able to absorb Indonesian workforce is important to reduce the unemployment rate. Taking this into account, the Government needs to encourage investment in labour-intensive industries to support job creation and employment programs, through the provision of tax incentives.
     
    The availability of human resources’ quality and competitiveness constitutes one of the important factors in the national economic. To establish high-quality and highly competitive workforce, a link and match program between the needs of the business world and the industrial world and human resources’ capabilities or competencies is necessary. Taking this into account, the government needs to encourage the involvement of the business world and the industrial world in the fostering and development of certain competency-based human resources according to the needs of the business world and the industrial world, through the provision of tax incentives.
     
    The business world and the industrial world play an important function in encouraging innovation capabilities and increasing the utility and use of science and technology in a sustainable manner to produce goods and services with high economic values. Taking this into account, the government needs to encourage the participation of the business world and the industrial world in science and technology research and development activities in Indonesia, through the provision of tax incentives.
     
    This Government Regulation stipulates the provision and form of Income Tax incentives for investments in labour-intensive industries, the fostering and development of certain competency-based human resources as well as certain research and development activities in Indonesia
     
     
    II.
    		 ARTICLE BY ARTICLE
     
    Article I
    Number 1
    Sufficiently clear.
    Number 2
    Article 29
    Sufficiently clear.
    Number 3
    Article 29A
    Sufficiently clear.
    Article 29B
    Paragraph (1)
    “Job trainiing or internship” refers to job training or internship at the place of business of resident corporate Taxpayers that provide job training or internship incentives.
     
    Job trainees or interns consist of:
    a.
    		 students, educators and/or education staff at vocational high schools or vocational madrasah aliyah;
    b.
    		 students, educators and/or education staff at diploma program tertiary institutions in vocational education;
    c.
    		 trainees, instructors and/or trainers at job training centres; and/or
    d.
    		 individuals who are not bound by an employment relationship with any party coordinated by the ministry that administers governmental affairs in the Field of manpower.
     
    “Apprenticeship” refers to teaching activities carried out by parties assigned by resident corporate Taxpayers to teach at vocational high schools, vocational madrasah aliyah, diploma program tertiary institutions in vocational education and/or job training centres.
    Paragraph (2)
    Sufficiently clear.
    Article 29C
    Sufficiently clear.
    Number 4
    Article 30
    Sufficiently clear.
    Article II
    Sufficiently clear.
     
     
    SUPPLEMENT TO THE STATE GAZETTE OF THE REPUBLIC OF INDONESIA NUMBER 6361
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