The document discusses several key points from the G20 and B20 summits held in Bali, Indonesia: 1) The G20 Bali summit resulted in 52 points of agreement across areas like digital transformation, global health, sustainable energy, and addressing the Russia-Ukraine war. 2) Through the B20 forum, $5.1B in business partnerships were agreed upon across 11 G20 countries. The TANAMORI SEZ in Labuan Bajo was highlighted as a priority tourism destination for investment. 3) Indonesia will assume the 2023 chairmanship of ASEAN with the theme "Epicenter of Growth", aiming to strengthen ASEAN's stability, adherence to international law

1. 1
Indonesia's G20 Presidency
successfully ratified the G20
Bali Leaders' Declaration. The
declaration resulted in 52
points of agreement. There are
several main points that
contain digital transformation,
global health architecture,
sustainable energy transition,
and addressing the Russia-
Ukraine war.
TAX FLASH
KIB E-newsletter November 2022
This Issue:
- G20/B20 2022 Result
and Declaration
- Tax Incentives for IKN
Investors
- Indonesia as the Chair
of ASEAN 2023
- Global Minimum Tax
Affecting Tax
Incentives
Presidensi G20 Indonesia
berhasil mengesahkan G20 Bali
Leaders’ Declaration. Hasil
deklarasi ini menghasilkan 52
poin kesepakatan. Terdapat
poin-poin utama yang memuat
tentang transformasi digital,
arsitektur kesehatan global,
transisi energi berkelanjutan,
dan menyikapi perang Rusia-
Ukraina.
G20/B20 2022 Result
and Declaration
Hasil dan Deklarasi
G20/B20 2022
Isu Ini:
- Hasil dan Deklarasi
G20/B20 2022
- Insentif Pajak bagi
Investor IKN
- Indonesia sebagai
Ketua ASEAN 2023
- Pajak Minimum
Global
Mempengaruhi
Insentif Pajak

2. 2
G20 Bali has produced several concrete
results, namely the establishment of the
Pandemic Fund, the establishment and
operationalization of the Resilient and
Sustainability Trust under the International
Monetary Fund (IMF) in the amount of 81.6
billion USD to help countries facing crisis.
Moreover, the United States Government has
also launched the Partnership for Global
Infrastructure and Investment (PGII), one of
which is to help carry out the energy
transition.
In addition, the G20 results produced several
actions for a strong and inclusive recovery,
namely 115 projects in the health sector, 34 in
the digital transformation sector, 33 in the
energy transition sector, and 111 in other
potentials.
G20 Bali telah menghasilkan beberapa hasil
konkret, yaitu terbentuknya Pandemic Fund,
pembentukan dan operasionalisasi Resilient
and Sustainability Trust di bawah International
Monetary Fund (IMF) sejumlah 81,6 miliar USD
untuk membantu negara-negara yang
menghadapi krisis. Kemudian, Pemerintah
Amerika Serikat juga telah meluncurkan
Partnership for Global Infrastructure and
Investment (PGII) yang salah satunya untuk
membantu melakukan transisi energi.
Selain itu, hasil G20 menghasilkan beberapa
aksi untuk pemulihan yang kuat dan inklusif,
yaitu 115 proyek di sektor kesehatan, 34 di
sektor transformasi digital, 33 di sektor transisi
energi, dan 111 di potensi lainnya.

3. 3
Apart from the results obtained through the
G20, through the B20 Task Force Meeting and
the B20 Summit, the B20 discussed policies
and recommendations that could support the
G20's task of achieving a strong, sustainable,
and balanced global economy. One part of the
B20 event, the B20 Investment Forum,
resulted in a business partnership agreement
of 5.1 B USD or Rp.80.2 trillion, which involved
11 G20 countries.
The B20 Investment Forum introduced the
tourism industry as one of the industries that
contributes significantly to state revenue.
Bambang B. Suwarso, Deputy of the
Indonesian Chamber of Commerce and
Industry (KADIN) Standing Committee for Asia
Pacific who moderated the B20 Investment
Forum tourism session, stated that the
TANAMORI Special Economic Zone (SEZ) in
Labuan Bajo is one of Indonesia's priority
tourism destinations. Additionally, the martial
arts training developed by Russian investors in
TANAMORI will make Indonesia better known
apart from the tourism aspect.
Selain hasil yang diperoleh melalui G20,
melalui Pertemuan Satgas B20 dan Pertemuan
Tingkat Tinggi B20, B20 melakukan
pembahasan kebijakan dan rekomendasi yang
dapat mendukung tugas G20 untuk mencapai
ekonomi global yang kuat, berkelanjutan, dan
berimbang. Salah satu bagian acara B20, yaitu
B20 Investment Forum menghasilkan
kesepakatan kerjasama bisnis sebesar 5,1 B
USD atau senilai Rp.80,2 triliun, dimana
kerjasama tersebut melibatkan 11 negara G20.
B20 Investment Forum memperkenalkan
industri pariwisata sebagai salah satu industri
yang memberikan sumbangan bagi
penerimaan negara secara signifikan.
Bambang B. Suwarso, Deputi Komite Tetap
(Komtap) Kamar Dagang dan Industri
Indonesia (KADIN) untuk Asia Pasifik yang
menjadi moderator pada B20 Investment
Forum sesi pariwisata, menyatakan KEK
(Kawasan Ekonomi Khusus) TANAMORI, di
Labuan Bajo sebagai salah satu destinasi
pariwisata prioritas Indonesia. Selain itu,
adanya pelatihan bela diri yang dikembangkan
investor dari Rusia di TANAMORI, akan
menjadikan Indonesia lebih dikenal selain dari
aspek pariwisata saja.

4. 4
The development of the TANAMORI area in
West Manggarai Regency, will drive the local
economy, which in turn will increase Original
Regional Revenue (ORR) and increase Gross
Domestic Product (GDP). PT TanaMori
Makmur Indonesia as the operator of
TANAMORI SEZ is developing the project in
TanaMori, West Manggarai, East Nusa
Tenggara as a world-class tourism area
project.
The 246-hectare project is part of one of the
five national priority super destinations that
will be the location of the ASEAN Leadership
Summit in Indonesia in the coming year 2023.
It is hoped that this development will become
a locomotive for tourism growth in East Nusa
Tenggara, which will also have an impact on
Indonesia's economic growth.
Pengembangan area TANAMORI di Kabupaten
Manggarai Barat, akan menggerakkan
ekonomi setempat, yang pada akhirnya akan
meningkatkan Pendapatan Asli Daerah (PAD)
dan meningkatkan Produk Domestik Bruto
(PDB). PT TanaMori Makmur Indonesia sebagai
operator KEK TANAMORI tengah melakukan
pengembangan proyek di TanaMori,
Manggarai Barat, Nusa Tenggara Timur
sebagai proyek kawasan pariwisata kelas
dunia.
Proyek dengan luas 246 hektar ini, menjadi
bagian dari salah satu wilayah lima destinasi
super prioritas nasional yang akan menjadi
lokasi ASEAN Leadership Summit di Indonesia
pada tahun 2023 mendatang. Diharapkan
pengembangan ini menjadi lokomotif
pertumbuhan pariwisata daerah Nusa
Tenggara Timur yang juga berdampak pada
kemajuan ekonomi Indonesia.

5. 5
Tax Incentives for IKN
Investors
Insentif Pajak bagi Investor
IKN
Head of the IKN Authority Bambang
Susantono revealed that the government is
currently finalizing the regulation related to
tax incentives for investors who want to invest
in the new capital city. The government
regulation will cover various tax incentives
such as tax holiday, supertax deduction, etc.
A series of tax incentives that will be regulated
in the government regulation are tax holidays
for investment to office relocation, super tax
deduction for certain activities, special
customs and excise, special taxes for the
financial sector and for value-added sectors.
These incentives include a 30-year tax holiday
for public infrastructure development worth
IDR 50 billion or more, a 20-year tax holiday
for the development of shopping centers,
tourism areas, and tourism industry facilities.
A maximum super tax deduction of 350% on
research and development costs will be
provided for investors conducting research in
IKN.
Kepala Otorita IKN Bambang Susantono
mengungkapkan pemerintah tengah
melakukan finalisasi aturan terkait insentif
perpajakan bagi investor yang ingin
menanamkan modal di ibu kota baru.
Peraturan pemerintah akan mencakup
berbagai insentif perpajakan seperti tax
holiday, supertax deduction, dan lainnya.
Serangkaian insentif pajak yang akan diatur
dalam peraturan pemerintah yaitu tax holiday
untuk penanaman modal hingga relokasi
perkantoran, super tax deduction untuk
kegiatan tertentu, kepabeanan dan cukai
khusus, pajak khusus untuk sektor keuangan
dan untuk sektor bernilai tambah.
Insentif-insentif tersebut termasuk insentif tax
holiday selama 30 tahun atas pembangunan
infrastruktur umum senilai Rp. 50 miliar atau
lebih, tax holiday selama 20 tahun atas
pembangunan pusat perbelanjaan, kawasan
wisata, dan fasilitas industri pariwisata. Super
tax deduction maksimal sebesar 350% atas
biaya penelitian dan pengembangan akan
diberikan bagi investor yang melakukan
penelitian di IKN.

6. 6
Indonesia as the Chair of
ASEAN 2023
Indonesia sebagai Ketua
ASEAN 2023
President Jokowi accompanied by
Coordinating Minister for Economic Affairs
Airlangga Hartarto in the Closing Ceremony of
the 40th and 41st ASEAN Summit as well as
the process of handing over chairmanship
from Cambodia to Indonesia. ASEAN 2023
chaired by Indonesia will be themed "ASEAN
Matters: Epicenter of Growth".
President Jokowi stated that ASEAN must be a
stable and peaceful region, as well as an
anchor of world stability. Moreover, ASEAN
must also consistently enforce international
law and not become anyone's proxy.
Furthermore, President Jokowi expects ASEAN
to be able to strengthen itself to become a
fast-growing, inclusive, and sustainable
economic region.
Presiden Jokowi didampingi oleh Menteri
Koordinator Bidang Perekonomian Airlangga
Hartarto dalam Upacara Penutupan KTT
ASEAN ke-40 dan ke-41 sekaligus proses
penyerahan kepemimpinan dari Kamboja ke
Indonesia. ASEAN 2023 yang diketuai oleh
Indonesia akan mengangkat tema “ASEAN
Matters: Epicentrum of Growth”.
Presiden Jokowi menyatakan bahwa ASEAN
harus menjadi kawasan yang stabil dan damai,
serta menjadi jangkar stabilitas dunia. Selain
itu, ASEAN juga harus konsisten menegakkan
hukum internasional dan tidak menjadi proksi
siapapun. Selanjutnya, Presiden Jokowi
mengharapkan ASEAN mampu memperkuat
diri untuk menjadi kawasan ekonomi yang
tumbuh cepat, inklusif, dan berkelanjutan.

7. 7
On the other hand, to be able to answer the
challenges in the next 20 years, increasing the
capacity of ASEAN institutions is also a
consideration. It is expected that by 2045
ASEAN will be more adaptive, responsive, and
able to compete.
President Jokowi stated that in order to
achieve these goals and face challenges in the
future, full support from all ASEAN member
states is needed. This must be fought with the
ASEAN way, which is consistent with the spirit
of cooperation and fully implementing the
ASEAN Charter.
For this reason, President Jokowi invited all
ASEAN leaders to attend the ASEAN Summit in
the coming year of 2023. Indonesia last held
the position of ASEAN Chair in 2011. During
the chairmanship, Indonesia successfully
delivered a number of initiatives such as the
Implementation of the ASEAN Political-
Security Community Blueprint and
encouraged the establishment of the ASEAN
Institute for Peace and Reconciliation (AIPR) in
the area of conflict resolution management.
Di sisi lain, agar mampu menjawab tantangan
di 20 tahun ke depan, peningkatan kapasitas
institusi ASEAN juga menjadi perhatian.
Diharapkan pada 2045 ASEAN dapat lebih
adaptif, responsif, dan mampu bersaing.
Presiden Jokowi menyatakan untuk mencapai
tujuan tersebut sekaligus menghadapi
tantangan di masa depan, diperlukan
dukungan penuh dari seluruh negara anggota
ASEAN. Hal tersebut harus diperjuangkan
dengan cara ASEAN yaitu konsisten dengan
semangat kerja sama serta menjalankan
Piagam ASEAN sepenuhnya.
Atas hal ini, Presiden Jokowi mengundang
seluruh pemimpin ASEAN untuk hadir pada
KTT ASEAN di Indonesia pada tahun 2023 yang
akan datang. Indonesia terakhir kali
memegang posisi Ketua ASEAN pada tahun
2011. Sepanjang kepemimpinan tersebut,
Indonesia berhasil memberikan sejumlah
inisiatif seperti Implementasi Cetak Biru
Komunitas Politik-Keamanan ASEAN dan
mendorong terbentuknya ASEAN Institute for
Peace and Reconciliation (AIPR) dalam bidang
manajemen resolusi konflik.

8. 8
Global Minimum Tax
Affecting Tax Incentives
Pajak Minimum Global
Mempengaruhi Insentif Pajak
The Directorate General of Taxes (DGT) stated
that there are three tax incentives that will be
affected by the implementation of the global
minimum tax, namely Global Anti-Base
Erosion (GloBE). The tax incentives include tax
holiday, tax allowance, and super tax
deduction.
According to the Head of International
Taxation Agreement and Cooperation Section
II of DGT Elsa Siburian, the global minimum tax
will affect the effectiveness of the tax holiday
stipulated in PMK 130/2020. Where, the
potential tax reduction with a tax holiday is
50% to 100%, but the global minimum tax
plans a minimum tax imposition of 15%.
Direktorat Jenderal Pajak (DJP) menyatakan
terdapat tiga insentif pajak yang akan
terpengaruh oleh implementasi pajak
minimum global yaitu Global Anti-Base Erosion
(GloBE). Insentif pajak yang termasuk antara
lain tax holiday, tax allowance, dan super tax
deduction.
Menurut Kepala Seksi Perjanjian dan Kerja
Sama Perpajakan Internasional II DJP Elsa
Siburian, pajak minimum global ini akan
berpengaruh terhadap efektivitas tax holiday
yang diatur dalam PMK 130/2020. Dimana,
potensi pengurangan pajak dengan adanya tax
holiday sebesar 50% hingga 100%, tetapi pajak
minimum global merencanakan pengenaan
pajak minimum sebesar 15%.

9. 9
Moreover, the super tax deduction incentive
for research and development activities will
also be affected because in PMK 153/2020,
the gross income deduction reaches 300% of
the total research and development costs. But
the global minimum tax has the potential to
reduce the effective rate below 15%.
Then, tax allowance will be given to taxpayers
who have a large investment value, such as a
net income reduction of 30% of the investment
value for 6 years, as well as accelerated
depreciation and amortization incentives.
Elsa also stated that the government is
currently analyzing incentive schemes that
aim to make Indonesia attractive to foreign
investors without violating the global
minimum tax requirement.
Selain itu, untuk insentif super tax deduction
atas kegiatan penelitian dan pengembangan
juga akan berpengaruh karena dalam PMK
153/2020, pengurangan penghasilan bruto
mencapai 300% dari jumlah biaya penelititan
dan pengembangan. Namun, adanya pajak
minimum global berpotensi memberikan
penurunan tarif efektif di bawah 15%.
Kemudian, untuk tax allowance akan diberikan
kepada wajib pajak yang memiliki nilai
investasi besar, berupa pengurangan
penghasilan neto sebesar 30% dari nilai
investasi selama 6 tahun, serta insentif
penyusutan dan amortisasi dipercepat.
Elsa juga menyatakan bahwa pemerintah
sedang menganalisa skema insentif yang
bertujuan untuk membuat Indonesia tetap
menarik bagi investor asing tanpa melanggar
ketentuan pajak minimum global tersebut.
Fakta:
PTNBH memberikan pelatihan ke koperasi.
Facts:
PTNBH provides training to cooperatives.
TAX CORNER
Aspek Perpajakan pada Transaksi dengan
Perguruan Tinggi Berbadan Hukum (PTNBH),
Apakah ada Efek/Terutang PPN 11%? dan
Penghasilan dari Jasa Apakah Terutang PPh Pasal
23?
Taxation Aspects of Transactions with Universities
Established as Legal Entities (PTNBH), Are there
Effects / Liable to 11% VAT? and Are the Income
from Services Subject to Withholding Tax Article
23?

10. 10
Pertanyaan:
 Apakah pelatihan ini diberikan langsung oleh
perguruan tinggi sebagai BLU/Badan Layanan
Umum (instansi di lingkungan pemerintah yang
dibentuk untuk memberikan pelayanan kepada
masyarakat berupa penyediaan barang
dan/atau jasa)?
 Apakah pelatihan dilakukan melalui unit usaha
yang ada di dalamnya (misalnya LPM/Lembaga
Pelayanan Masyarakat yang memiliki badan
hukum tersendiri)? Penerimaan bagi PTN ini
masuk pos anggaran/penerimaan apa? Perlu
tahu bisnis proses detailnya.
Fakta tambahan:
Pemberian pelatihan dilakukan langsung oleh PTNBH
dan tidak dilakukan melalui unit usaha.
Jawaban:
Melihat fakta diatas, artinya PTN ini punya divisi
bisnis lain selain jasa penyelenggara pendidikan
umum. Training dan pelatihan seharusnya tidak
termasuk jenis jasa pendidikan sebagaimana diatur
dalam Pasal 16B ayat (1a) huruf j angka 6 UU HPP.
Jika di penjelasan ayat ini disebutkan bahwa:
jasa pendidikan, meliputi:
a) Jasa penyelenggaraan pendidikan sekolah,
seperti jasa penyelenggaraan pendidikan
umum, pendidikan kejuruan, pendidikan luar
biasa, pendidikan kedinasan, pendidikan
keagamaan, pendidikan akademik, dan
pendidikan profesional; dan
b) Jasa penyelenggaraan pendidikan luar sekolah.
Untuk jasa penyelenggara pendidikan luar
sekolah ini belum ada definisi lebih detail,
karena aturan pelaksana dari UU HPP ini
sampai dengan hari ini masih belum ada.
Namun demikian pendidikan luar sekolah yang
dimaksud itu program kursus yang
diselenggarakan di dalam lingkungan jasa
Pendidikan
 Pelatihan yang diberikan ke koperasi,
adalah jasa khusus yang tdk bisa
dikategorikan sebagai jasa pendidikan yg
dimaksud di Pasal 16B, sehingga
digolongkan sebagai JKP (Jasa Kena Pajak).
Atas hal ini menjadi obyek PPN sebesar 11%
 PTNBH sejak ditetapkan sebagai BLU (Badan
Layanan Umum) diperlakukan sama
sebagaimana WP Badan. Atas penyerahan
jasa yang dilakukan dan dibayarkan oleh
pihak ketiga, harus dipotong PPH pasal 23.
Questions:
 Is this training provided directly by the
university as a BLU / Public Service Agency (an
agency within the government established to
provide services to the community in the form
of providing goods and/or services)?
 Is the training conducted through a business
unit within the university (e.g., LPM /
Community Service Institution which has its
own legal entity)? Revenue for the PTN is
included in what budget / revenue post? It is
necessary to know the detailed business
process.
Additional facts:
The training is conducted directly by PTNBH and not
through the business unit.
Answer:
Looking at the facts above, it means that this PTN
has other business divisions besides general
education organizing services. Training and
coaching should not be included as education
services as stipulated in Article 16B paragraph (1a)
letter j number 6 of the Income Tax Law.
If the explanation of this paragraph states that:
education services, including:
a) School education services, such as general
education, vocational education, special
education, official education, religious
education, academic education, and
professional education; and
b) Non-school education organizing services.
There is no detailed definition of non-school
education organizing services because the
implementing regulations of the HPP Law
have yet to be issued. However, the non-
school education in question is a course
program held within the Education service
area.
 Training provided to cooperatives is a
special service that cannot be categorized
as educational services as referred to in
Article 16B, so it is classified as JKP
(Taxable Services). For this reason, it is the
object of VAT at 11%.
 PTNBH since its establishment as BLU is
treated the same as Corporate Taxpayers.
For the delivery of services performed and
paid by third parties, must be withheld by
Withholding Tax Article 23.

11. 11
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