Tax Flash May 2020

1. TAX FLASHKIB E-newsletter May 2020
United we stand, divided we fall.
On March 31, 2020, President Joko Widodo has declared a COVID-19
public health emergency over the increasing numbers of infections and
deaths across the country.
The President has resisted the idea of imposing a national lockdown,
saying it would be unsuitable for Indonesian society and has instead
called on the public to practice social distancing as a preventive measure
to contain the outbreak.
President also urged local and regional leaders to follow current
regulations and not issue their own regulations.
“Under the current conditions ,
it’s time for us to work, study,
and worship from home. It’s
time for us to work together, to
help each other, to unite, and
corporate”
~ President Joko Widodo, calls
for social distancing to stem
virus spread – The Jakarta Post.
In picture: A clear blue sky, pollution free and an empty street of Thamrin,
Jakarta.
In This Issue
COVID-19 in the news.
New Regulations:
 Perppu no. 1/2020
 Presidential Decree
no. 12/2020
 POJK no. 11/2020
 S-100/D.04/2020
 SE no. 03/PP/2020
 PMK no. 23/2020
 PMK no. 28/2020
 PER-06/PJ/2020
 ND No. 633/PJ.04/2020
 KEP 156/2020
 PMK no. 29/2020
 S-88/PJ.01/2020
A Case & Solution
Tips
Our Involvement

2. The following are snapshot news captured from numerous online media
“The greatest compassion is the prevention of human suffering through patience, alertness, courage and kindness.”
― Amit Ray

3. Perppu no. 1/2020
The Background :
This pandemic situation has deteriorated the national economic growth, decreased our
national income, and escalated the state’s expenditures.
The Government has taken significant measures to maintain public health and to save national
economy and its financial system stability, one of them is through implementing tax policy.
Time Extension
Filling by the Taxpayer and the completion by the DGT
Objective: to provide sufficient time for the Taxpayer and the DGT in fulfilling their respective
obligations, during the period of force majeure as the impact of the COVID-19 pandemic.
For Taxpayers
Filling for an objection is extended to 9 months.
For DGT
Extending time of settlement:
• Applying for a tax refund (restitution) through an audit/
tax examination is extended to 18 months.
• Applying for an objection is extended to 18 months.
• Applying for a reduction or an exemption of an
administrative sanction payment is extended to 12 months
• Applying for a request for a reduction/ a cancellation of tax
decision, or a cancellation of a tax audit result is extended to
12 months.
Tax overpaid settlement is extended to 2 months (previously only 1 month extension
was given, now it becomes 2 months).
“Listen to the mustn’ts, child. Listen to the don’ts. Listen to the shouldn’ts, the impossibles, the wont’s. Listen
to the never haves, then listen close to me… Anything can happen, child. Anything can be.”
― Shel Silverstein
New Regulations

4. Gradual Reduction on Corporate Income Tax
Objectives:
• to help sustain the national corporations and to empower their business activities.
• to provide incentives for corporate taxpayers so as to encourage companies to go
public, as long as 40% of the company shares are publicly listed and traded on
the 40% of the Exchange --- the BEI (Bursa Efek Jakarta).
Normal Rate 25% 22% 20%
2020 starting
reduced 2021 2022
Corporate Income Tax
for Go Public
Companies *3% lower
than the normal rate
19% 17%
2020 starting
2021 2022
*) Term and condition applied by PP (Peraturan Pemerintah)
Based on PER-08/2020, applied to:
1. General Taxpayers
2. Taxpayers who have periodic financial statement obligations (banks, state-owned enterprises, regional
owned enterprises, taxpayers who enters exchange market, and other taxpayers who are based on the
provisions the laws and regulations must make periodic financial statements.
“Life’s under no obligation to give us what we expect.”
― Margaret Mitchell

5. Taxation on Digital
Economy & E-Commerce
Objective:
To ensure business fairness and equality during the social distancing reinforcement.
VAT on imported intangible goods & services
• Charge value-added tax (VAT) on taxable intangible goods
and/or services sold through e-commerce platforms
Income Tax
• Charge income tax or electronic transaction tax through PMSE
(Perdagangan Melalui Sistem Elektronik) done by foreign Non-
resident tax payers that have significant economic presence
Further provisions will be regulated in a government regulation
(PP) and The Minister of Finance regulation (PMK).
“Hope is the thing with feathers that perches in the soul and sings the tune without the words and never stops at
all.”
― Emily Dickinson

6. Presidential Decree No. 12/ 2020
On Monday, April 13, 2020, President Joko Widodo declared the Covid-19 pandemic in
Indonesia as a non-natural National disaster.
The decree states that efforts to mitigate the pandemic are to be led by the Covid-19 task
force with the cooperation of regional administrations, ministries, and national agencies.
The Government will remain consistent with the PSBB (large-scale social restriction) policy.
The Presidential decree may lead to the following business anticipations:
Deductible Applicable law:
Expenses include: *) Law no. 7/1983 regarding income tax as was amended by Law no. 36/ 2008.
*) Government regulation no. 93/ 2010.
Gifts and donations All these expenses must be supported by evidence and directed to relevant authorised
expenses, research institution and the following requirements are met:
and development, a. The previous year’s corporate income tax return of the taxpayer that claims such
educational donation expense must be in a fiscal profit position;
facilities, sports b. The donation is supported with sufficient supporting documentation;
development, and c. The institution that receives the donation must be registered as a taxpayer, except
construction of for those that are exempted by law, and not a related party of the donor;
social d. The total donations or expenses for one fiscal year should not exceed 5% of the
infrastructure for previous year’s fiscal profit.
handling natural There are also certain requirements that must be fulfilled in terms of type of donation
disaster. and how to value the donation that is not made in the form of cash.
• Compulsory Tithe (“zakat”) or religious contribution, provided that valid
supporting evidence is available and certain requirements are met;
• Non-creditable input VAT that has been paid and incurred from a transaction that
is related to the activity of generating, collecting, and maintaining income. If the
input VAT relates to an asset that has useful life of more than 1(one) year, it must
be capitalised and expensed through amortisation or depreciation.
Undeliverable To be advised.
and/or non-
performing
business contracts
“Income tax returns are the most imaginative fiction being written today.”
―Herman Wouk

7. POJK 11/ POJK.03/2020
Income Loan
Objectivity:
- To ensure stability for national Bank & the overall financial system.
- To anticipate potential disruption in the banking industry by relaxing certain
requirements on banks’ asset quality assessment concerning debtors affected by the
coronavirus pandemic.
- To facilitate borrowers to escape potential non-performing loan.
- To stimulate the national economic growth
Subjects affected by this regulation:
• BUK, BUS (Sharia Commercial Bank), UUS (Sharia Business Unit of a Conventional
Bank), BPR (Badan Perkreditan Rakyat), and BPRS (Bank Pembiayaan Rakyat Syariah)
• Banks
• Borrowers including SMEs, KUR (Government’s microcredits program) affected by the
COVID-19 pandemic under Rp. 10 billion in debt. Debt over IDR 10 billion can be
restructured and to be categorized as performing loan.
Credit restructuring/ financing methods as regulated by POJK 11/2020:
Interest reduction
Time extension
Reduction of loan principal repayment
Reduction of loan interest repayment
Additional credit/ financing facility
Credit/ financing conversion into Penyertaan Modal Sementara.
“You can’t tax business. Business doesn’t pay taxes. It collects taxes.”
―Ronald Reagan

8. Due to the State emergency the country is experiencing, on 20 March 2020, OJK issued the
moratorium which confirms the following Equity Crowdfunding licensing process have been
put on hold until further notice.
“To compel a man to furnish funds for the propagation of ideas he disbelieves and abhors is sinful and tyrannical.”
― Thomas Jefferson
S-100/D.04/2020 – OJK moratorium on postponing the licensing process

9. “The power to tax is the power to destroy.”
― John Marshall
Tax Court Hearings
Tax court hearings that were initially schedule during the prevention period will be postponed. The new tax court
hearings will be scheduled after the prevention period has passed
Application for Tax Appeal
For tax appeal that will be applied directly to the tax court reception desk and the deadline to submit the appeal
letter falls during the prevention period, the deadline will be deferred with the corresponding numbers of days
relative to the prevention period. Under this SE, the number of total maximum deferred days is 36 days (17 March
to 21 April 2020).
Application for tax lawsuit
If the lawsuit is to be applied directly to the tax court reception desk and the deadline to submit the lawsuit falls
during the prevention period, the deadline is extended to 14 days after the prevention period ends (5 May 2020).
Tax lawsuit application letter that are submitted by post must remain following the prevailing regulations.
Period for preparation and implementationof tax court hearings
The period for preparation and implementation for tax court hearing as referred to in Article 48 of Tax Court Law is
not extended. Similarly, the period of court hearing procedures until the issuance of court verdicts as referred to in
Article 81 and 82 of Tax Court Law is also not extended.
Helpdesk Service
Application of appeal, lawsuit, or judicial review that is submitted directly through helpdesk service will be
temporarily suspended.
SE-03/PP/2020
This circular letter provides a guideline in adjusting the implementation of trial and
administrative services during the prevention period for the spread of Corona Virus Disease
2019 (Covid-19) within the tax court.
Objectives:
 Preventing the spread and protecting the Judges, Registrars, and employees within
the Tax Court and users of administrative services in the Tax Court from Covid-19
pandemic.
 Providing guideline of adjusting trial implementation such as the provisions on the
period of appeal and lawsuits.

10. Fiscal Incentive due to COVID -19
Fiscal Incentives & KUR IDR 70,1 Trillion.
The Government will bear 100% Taxpayers in 19 industries, Taxpayers in 19 industries,
of income tax article 21 for certain taxpayers obtaining KITE certain taxpayers obtaining KITE
employers’ income of up to IDR (Kemudahan Impor Tujuan (Kemudahan Impor Tujuan
200 million for employees in Ekspor) IKM (Industri Kecil Ekspor) IKM (Industri Kecil
certain manufacturing Menengah) will be exempted Menengah) will receive a
industries. from Income Tax Article 22 on reduction of Income Tax Article
import of goods. 25 of 30%
VAT refund will be expedited for Corporate Income Tax will be Delay in loan (nominal and
taxpayers in 19 industries in gradually reduced to 22% for interests) repayment for all KUR
order to sustain businesses’ fiscal year 2020 and 2021, and (Kredit Usaha Rakyat) scheme
liquidity. 20% starting 2022 who are impacted by COVID-19
for 6 months.
PMK 23/ PMK.03/2020
Ministry of Finance Decree no. 23/PMK.03/2020 on Tax Incentives for Taxpayer who are.
affected by Coronavirus Pandemic.
The Background
Prompt actions against the massive and significant impact of Coronavirus on global economy.
Purpose
- Keeping the stability of economic growth, purchasing power of people and productivity of certain
sectors in relations to Coronavirus pandemic.
- Supporting the management of Corona Virus impacts.
Income tax art. 21 borne by the Government for 6 months
for employee with gross income not more than IDR 200 m.
Subjects:
- Employees who work in certain manufacturing sector
(440 business classification/KLU)
- Obtained NPWP; and
- Annual Gross Income < IDR 200.000.000
Procedures
• Employer to deliver written notice to the Head of the registered tax office.
• Incentive will apply from tax period of the notice until September 2020.
“Irradiated humans do not have robust immune systems.”
― Steven Magee

11. Income tax art. 22 on import is exempted for:
Subject:
- Taxpayer in certain manufacturing sectors (102 KLU)
- Taxpayers who have obtained KITE facilities (Kemudahan Impor
Tujuan Ekspor)
Procedure:
• Submitting the Notice of Tax Exemption request to the
head of tax office which the central taxpayer is registered.
• Exemption will apply from the issuance of the Notice of
Tax Exemption until 30th
of September 2020.
Income tax art. 25 reduction by 30%
Subject:
- Taxpayer in certain manufacturing sectors (102 KLU); and/or
- Taxpayer who have obtained KITE facilities (Kemudahan Impor
Tujuan Ekspor)
Procedure:
- Taxpayer to submit a written notice on the reduction of
Income Tax Art. 25 to the Head of the registered tax office.
- Tax reduction is applied from the tax period of the notice
until September 2020.
“If you’re reading this… Congratulations, you’re alive. If that’s not something to smile about, then I don’t know what is.”
― Chad Sugg

12. PMK 28/ PMK.03/2020
The Background
Prompt action by the Government to give tax incentives in order to ensure the APD
(Personal Protective Equipment), and medicines availability in combating COVID – 19 pandemic.
The following are certain parties to receive tax incentives:
• Government Agencies
• Hospitals
• Other parties that have been appointed by the Government and Hospitals to assist the
handling of the COVID – 19 pandemic.
Value Added Tax (VAT) incentive, will be provided to certain parties as the above mentioned
on the import or domestic purchase of Taxable Goods and Services.
“No nation has ever taxed itself into prosperity.”
―Rush Limbaugh
Form of VAT
facilities*
•Import VAT is
not collected
• VAT on
domestic
deliveries of
Taxable
Goods and
Services
(including
free gifts) is
borne by the
Government
• VAT on the
utilisation of
Taxable
Services from
overseas
providers is
borne by the
Government
PPH 21*
• exemption
from art. 21
income tax
for income
received by
domestic
individuals
from a certain
party for
services
provided in
relation to
handling the
pandemic.
•individual tax
payer will not
be required a
Tax
Exemption
Letter (Surat
Keterangan
Bebas/SKB)
PPH 22*
•exemption on
the import or
domestic
purchase of
necessary
taxable goods
by certain
parties.
• exemption of
income tax
art. 22 on
imports will
be granted
automatically
by the DGCE
(Directorate
General of
Customs and
Excise). SKB
will not be
required.
• SKB is
required on
tax exemption
on domestic
purchases.
PPH 23*
•exemption
from income
tax art. 23 for
income
received by
domestic
corporate
taxpayers and
Permanent
Establishment
from a certain
party for
services
provided in
relation to
handling the
pandemic.
Type of Goods
Medicines
Vaccines
Laboratory
Equipment
Detection
Equipment
Self-
protection
equipement
Equipmentfor
treating
patients
Other supporting
equipments
equipment to handle
COVID-19
Type of
Services
Construction
services
Consultation,
technical,and
management
services
Rental
services
Other
supporting
services to
handle COVID
- 19

13. The DGT provides relaxation on annual tax return submission (extension) deadline, and methods to
both corporate and individual taxpayers.
The Corporate taxpayer and individual taxpayer are still required to submit their annual income tax
return at the latest 30 April 2020. However, the complete supporting documents pertaining to their
tax return may be submitted by 30 June 2020 at the latest.
A tax penalty of 2% per month will be applied for late tax payment paid after 30 April 2020.
No tax penalty applied for late submission.
None of the above facilities is applicable for taxpayer with an Overpaid status or for those requiring tax
repayment (restitution).
“The best measure of a man’s honesty isn’t his income tax return. It’s the zero adjust on his bathroom scale.”
―Arthur C. Clarke
PER no. 06/PJ/2020
For corporate taxpayer, the following informations are
required to be submitted by the latest 30 April 2020:
1. Form 1771 and annexure of 1771 I-VI
2. Transkrip Kutipan Elemen Laporan Keuangan will be
temporarily referred as financial statements
3. Evidence of Tax Payment, if the tax return being
submitted is less paid.
For individual taxpayer, self-employed, or freelancers, the
following information are required to be submitted by the
latest 30 April 2020:
1. Form 1770 and annexure of 1770 I-IV
2. Balance sheet (simple format)
3. Evidence of tac Payment, if the tax return being
submitted is less paid.
Pay your tax on time

14. The Ministry of Finance of Republic Indonesia from the office of Direktur Pemeriksaaan dan
Penagihan, issued this internal official memo, which is addressed to:
1. Head of DGT Regional
2. Head of KPP Kantor Pelayanan Pajak
In a response to the recent PMK policies and reinforcement amidst the Covid-19 pandemic, this
note summarized the following :
Tax Audit Activities
1. To postpone new SP2 issuance and submissions to Taxpayer with certain term &
condition as described on Undang-Undang KUP.
2. Issued SP2 remains active and audit activities shall resume as accordingly
3. Communication methods shall be done with minimum direct contact and will be
proceed electronically by emails, correspondence, chat, and other online
communication available.
4. During the period of Covid – 19 pandemic, audit activities will focus will on the
settlement of SP2 payment which maturity date have been constituted on Undang
-Undang KPP , audit on SPT lebih bayar Restitusi and Audit on application of PKP
status revocation.
5. SPHP Surat Pemberitahuan Hasil Pemeriksaan and final discussion on audit result
methods. Please contact your tax consultant for technical details.
6. Technical assistance on transfer pricing and other special transaction will be done
by emails and or other electronic communications.
7. All cases and reviews continued to be processed through minimum direct contact.
Collecting Activities
All activities remain active and continuously proceed as normal, with minimum direct contact with
the DGT personnel.
At all time, electronical communication shall be the main source of contact.
“There is no worse tyranny than to force a man to pay for what he does not want merely because you think it would be good for
him.”
―Robert A. Heinlein
Nota Dinas no. 633/PJ.04/2020

15. On March 20th
, 2020, The Ministry of Finance through the Director General of Taxes issued a
taxation policy in connection with the Corona Virus outbreak. Stated in the KEP-156/PJ/2020,
taxpayer will be given abolition sanctions for delays.
Following are the policies:
Tax returns for the February 2020 tax period can be submitted on
March 21, 2020 to April 30, 2020 without being subjected to
administrative sanctions for delays.
Submission of certain legal remedies (the reduction or cancellation of
the tax assessment letter or the second tax bill) that have a deadline for
submission between March 15 and April 30, 2020 is given an extension
of the deadline until May 31, 2020.
“Taxes are paid in the sewat of every man who labors.”
―Franklin D. Roosevelt
KEP – 156/PJ/2020
Individual taxpayers who report their Annual Tax
Return for the 2019 Fiscal Year and who make
payments for the amount of tax underpaid in their
Annual Tax Returns for the 2019 Fiscal Year up to
April 30, 2020, will be given abolition of
administrative sanctions for delays.
Those who are participants of the tax amnesty
program and have an obligation to submit a report
on the realization of the transfer and investment of
additional assets can submit the report no later
than 30 April 2020.

16. Valid from April 7, 2020 until the situation of COVID-19 is over, the due date for implementing
tax administration services can be extended. To apply, taxpayers will submit applications for
tax administration services electronically.
Steps:
Regulated in KEP-178/2020 and SE-26 of 2020, following are the extension of tax
administration services:
a. The service period of 1 to 7 days is extended to 15 days
b. The service period of 7 days to 1 month is extended to 1 month
c. The service period of 1 month or more: not extended
“The social justice movement of the 21st century is the economic development.”
―Wendell Pierce
PMK29/2020
2. Fill in the tax administration service request form.
3. Upload a digital copy of the tax administration service
request form that has been signed by the taxpayer along
with the required documents.
1. Send electronic documents to the e-mail address of
KPP, KP2KP and / or DJP Regional Office that have
been registered or through certain channels
determined by the Director General of Taxes
However, this regulation is not valid for tax
administration services which:
a. Maturity has been previously
regulated in the Act, PERPPU, and PP
b. Submitted online

17. KIB Consulting is always on duty for you, our valued clients and partners.
“Manifest plainness, embrace simplicity, reduce selfishness, have few desires.”
S-88/PJ.01/2020
Due to the PSBB reinforcement policy, where there is an
operational/business restriction as a dire effort to minimize the
Covid-19 pandemic exposure.
This S-88/PJ.01/2020 letter is especially brought an exemption to
such a restriction.
The tax consultant is considered a partner with strategic business
activities to the Ministry of Finance.
The letter were issued to all tax consultants members of Ikatan
Konsultan Pajak Indonesia (IKPI), AKPI 21, and Perkoppi.
The circular letter confirms that all registered tax consultant may
continue to operate in business, as their services are acknowledged
by the Ministry of Finance as strategically satisfied the PSBB
regulation and/ or policy.

18. ― Lao Tzu
“It’s okay if you disagree with me. I can’t force you to be right.”
― Anonymous
A Case & Solution
Currently there are export by ship. However, original shipping documents normally
sent by air which now have some delay because there is no flight during COVID 19
pandemic.
1. If product arrive in Jakarta but original shipping documents have not arrived,
what can be done?
2. Is delay submitting the following doc (letter from air service
provider/tracking system informing of original shipping doc., Copy of
shipping doc) acceptable by the customs in order to unload and take out the
product?
3. Any guarantee requirements (if any, how much?). Then when original
shipping doc. arrive, submit them to customs and receive back the
guarantee, if any.
Solution:
1. There are special privilege for certain product to imported as long as related
with raw material of medicine product as we have COVID 19 pandemic. If
the product related with medical product then there is privilege on it. Please
check on SE Dirjen BC No. 07 year 2020.
2. If product ( for any product) arrive in Jakarta but original shipping
documents have not arrive, the importer can use PIB + scanned document
from air service provider/tracking system informing of original shipping ,
instead of using hardcopy in order to unload and take out the product.
Please check on article 8 (2) Perdirjen BC 16/ 2016. On printed scanned
document, which will be submitted, please stamp: “Hasil Cetak Dokumen
Elektronik”.
3. Hard copy is not needed and there is no guaranteed requirement for that.

19. WORK FROM HOME, does not mean less productivity comparing if we do
daily work at the office.
Challenges:
 Technological
 Communication
 Human
Technological:
 Make sure that PC/Laptop with good internet network provider, has been provided
 Remote automated Screening and printing process
 Extensive data backup mechanism
Communication:
 To do list and regular progress report should be applied for every single employee
 Work Guidance, quick response for solution and monitoring process
 Do regular and clear communication using available media such as WhatsApp,
email,
Zoom, teams
Human:
 Discipline and initiative work, should be part of mentality
 Wake up, take a shower and dress up properly as we want to go to the office as
before
 Stand up and do some stretching after 4 (four) continues working
“The most successful men work smart, not hard.”
― Bangambiki Habyarima
Tips

20. Coordination (Zoom) meeting with KADIN to support Covid -19 Task Force
In discussion with the House of Representative (DPR Komisi XI) on an idea of forming
a Badan Penyelamatan Ekonomi Negara, which aiming for the Government to rescue
business losses and prepare for the national economy mitigation plan.
Our Involvement

21. Contact Us
Phone:
(62-21) 2929 5870-73
Bambang B. Suwarso
bambang.suwarso@kib-
consulting.com
Rachmat Kurniawan
rachmat@kib-
consulting.com
Yosefine Amelia
yosefine@kib-
consulting.com
Raden Roro Ratna
Indah Wulandari
wulan@kib-
consulting.com
Addresses:
North Jakarta -144550
The Koppel
Building Suite IB.
Jalan Pluit Selatan Raya no. 10
Gold Coast Tower
Eiffel Unit N
Pantai Indah Kapuk
www.kib-consulting.com
Disclaimer:
The facts and opinions stated or expressed in this
publication are for information purposes only, and
are not necessary and/or must not be relied upon
as being to those of the publisher or of the
Institutions for which the contributing authors
work.
Although every part of content has been taken to
ensure the accuracy of the information contained
within this publication, it should not be by any
person relied upon as the basis for taking any action
or making any decision.
KIB Consulting and its representative, cannot be
held liable or otherwise be responsible in any way
for any advice, action taken or decision made on
the basis of the facts, surveys, and opinions stated
or expressed within this publication.
Bambang Suwarso gave his recommendation to the following
Government Institutions in coping with Covid-19 pandemic
challenge:
BUMN – Ministry of State-Owned Enterprises
Kemenkes – Ministry of Health
BPJS – Social Security Administering Body
Kemensos – Ministry of Social Affairs of Republic of Indonesia
Kemenkeu – Ministry of Finance of Republic of Indonesia

22. PT. Konsultan Indonesia Bersama is a boutique company serving Finance, Business,
Accounting and Tax Advisory since 2008. KIB has been immensely successful in
creating a local business network of small-medium-and-big businesses. We highly
adept intelligent workforce that can help a company achieve their mission-critical
projects and goals. Keeping pace with projects and being on the look-out for every
opportunity to grow with our clients has become our mission statement. KIB
commits to bring the best suited services for our clients and stakeholders.
All of our resources are multifaceted and come with years of commended
performance. Project completion rate of our consultants is 97%, 3% is attributed to
unforeseen situations like changes of clients’ decision issues, natural disaster, etc.
We appreciate the experience that our team bring and together we thrive to grow
and prosper together.
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