Dividend Tax

Dividend taxes vary depending on the type of taxpayer and their status. For domestic individuals, a dividend tax of 10% of gross income is imposed under the final income tax provisions of Article 4, paragraph 2. For legal entities, the dividend tax is 15% of gross income for those with a Taxpayer Identification Number (NPWP) and 30% for those without it. Foreign taxpayers must pay a dividend tax of 20% of gross income if their home country does not have a tax treaty with Indonesia.