VAT refund is eligible for customers who are not Indonesian citizen or not permanent resident of Indonesia, who live or stay in Indonesia no longer than 2 (two) months since he/she arrived in Indonesia. He/she must not be a member of airline crew. Total minimum purchase should be IDR 5,500,000 in a single receipt from
Corporate Income Tax A company is subject to the tax obligations set by the Indonesian government if the company’s domicile is in Indonesia. Similarly, a foreign company that has a (permanent) establishment in Indonesia – and carries out business activities through this local entity – falls under the Indonesian tax regime. If the foreign company
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