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New Holiday Tax Regulation Pulls Upstream Industry Sector Investment PDF Print E-mail
Written by Maizer   
Friday, 13 April 2018

The Ministry of Industry welcomes the issuance of Regulation of the Minister of Finance (PMK) No. 35 of 2018 on Provision of Income Tax Reduction Facility (PPh) of the Agency which was enacted on April 4, 2018. Through the implementation of this policy, it is expected to more easily attract pioneer industry investment in Indonesia and certainty in getting the tax holiday facility.

 

 

Therefore, in order to stimulate the private sector can encourage the national economy, one of them through increased investment in the country. "This investment can come in, if the government provides fiscal facilities, as we push the tax holiday," said Minister of Industry.

 

The mechanism of tax holiday that has been discussed together in the Coordinating Minister for Economic Affairs and Finance Minister is expected to be one of the fiscal incentives desired by investors, especially the industrial sector. "Currently the process can be more clear, investment for any industry with what value," he said.

 

 

Airlangga also hopes that the implementation of tax holiday policy, the utilization of coal gasification will be more so that it has higher selling value. "This gasification-based petrochemical industry can benefit from the large amount of our coal. Expected with these incentives, will encourage investment in the sector. There are already some who do such studies in Tanjung Api-Api, "he explained.

 

Menperin also appealed that this tax holiday facility can be utilized optimally by the industry players in an effort to strengthen the structure and improve the national manufacturing competitiveness. "So, by minimizing import raw materials, so that the absorption to local raw materials is increasing," he said.

 

In addition, Menperin added, it also has proposed a super deductible tax facility. This tax deduction will be given to industries that will conduct vocational education and training activities and build research and development (R & D).

 

 

The fundamental difference

 

Head of the Agency for Industrial Research and Development (BPPI) East Ngakan Antara conveyed, the basic difference in PMK 35/2018 is compared to the previous rules, namely the subject of the recipient no longer need a new taxpayer (WP), so the old WP is still possible to apply for tax holidays during a new investment.

 

Furthermore, the reduction of corporate income tax rate is single rate of 100 percent for 5-20 years determined based on the value of the investment. "At least 5 years if the investment of Rp500 billion to Rp1 trillion and a maximum of 20 years if the investment value above Rp30 trillion," he explained.

 

Ngakan added, this regulation provides a two-year transition period of 50 percent of corporate income tax after the expiration period ends. "In addition, the business sector that can get tax holiday facilities has increased from the original eight business groups, to 17 business groups," he added.

 

The 17 groups of businesses of the pioneering industry, (1) are upstream (non-steel and non-steel) base metal industry with or without derivatives, which are integrated, (2) industrial purification and / or refining of oil and gas with or without derivatives , an integrated, (3) petrochemical industry based on petroleum, natural gas, or coal with or without derivatives, which is integrated.

 

(5) an organic basic chemical industry derived from agricultural, plantation, or forestry with or without derivatives, an integrated, (6) pharmaceutical raw materials industry with or (7) semi conductor manufacturing industry and other major computer components such as wafer semiconductors, backlight for Liquid Crystal Display (LCD), electrical drivers, or Liquid Crystal Display (LCD) integrated with the computer manufacturing industry.

 

In addition, (8) manufacturing of major components of communications equipment such as wafer semiconductors, backlight for Liquid CrystalDisplay (LCD), electrical drivers, or Liquid Crystal Display (LCD) integrated with the mobile phone manufacturing industry (9) the main components of health equipment integrated with the irradiation, electromedical or electrotherapy equipment manufacturing industry, (10) industrial manufacture of major components of industrial machinery such as electric motors or internal combustion motors integrated with the manufacturing industry.

 

Furthermore, (11) the main component manufacturing industries of machinery such as piston, cylinder head, or cylinder block are integrated with automobile manufacturing industry of four or more wheels, (12) robotic component manufacturing industry integrated with manufacture machine manufacturing industry, (13) manufacture of ship's main components integrated with the shipbuilding industry.

 

Also, (14) the main aircraft component manufacturing industries such as engines, propellers, rotors or structural components integrated with the aircraft manufacturing industry, (15) the main railway component manufacturing industries such as engines or transmissions that integrate with the manufacture of fire rails, power industry machinery, including the garbage power machinery industry, and (17) economic infrastructure.

 

Ngakan disclose, this new FMD contains the rules of simplification of the process as an effort to provide more assurance for new investment WP. Mechanism of facility submission can be done WP along with Investment Registration (PI) through Online Single Submission (OSS) system.

 

"Or they submit an application for reduction of income tax to the Head of BKPM no later than one year after the issuance of investment registration (for WP who already have Investment Registration before PMK 35/2018 is enacted)," he explained.

 

According to Ngakan, the selection of business groups in the tax holiday regulation of almost 90 percent is the industrial activity is expected to upstream the stronger and provide a large multiplier effect on the growth of intermediate industry or between

 

 

Regulasi Tax Holiday Baru Tarik Investasi Sektor Industri Hulu

 

 

Kementerian Perindustrian menyambut positif terbitnya Peraturan Menteri Keuangan (PMK) Nomor 35 tahun 2018 tentang Pemberian Fasilitas Pengurangan Pajak Penghasilan (PPh) Badan yang telah diundangkan pada tanggal 4 April 2018. Melalui implementasi kebijakan ini, diharapkan semakin mudah menarik investasi industri pionir di Indonesia serta memberikan kepastian dalam mendapatkan fasilitas tax holiday tersebut.

 

 

Oleh karena itu, guna memacu pihak swasta dapat mendorong perekonomian nasional, salah satunya melalui peningkatan investasi di dalam negeri. “Investasi ini bisa masuk, kalau pemerintah memberikan fasiltas fiskal, seperti yang kami dorong yaitu tax holiday,” ujar Menperin.

 

Mekanisme pemberian tax holiday yang telah dibahas bersama di tingkat Menteri Koordinator Bidang Perekonomian dan Menteri Keuangan ini, diharapkan sebagai salah satu insentif fiskal yang diinginkan oleh para investor khususnya sektor industri. “Saat ini prosesnya bisa lebih jelas, investasi untuk industri apa saja dengan nilai berapa,” ungkapnya.

 

 

Airlangga juga berharap, adanya penerapan kebijakan tax holiday, pemanfaatan gasifikasi batubara akan lebih banyak sehingga memiliki nilai jual lebih tinggi. “Industri petrokimia yang berbasis gasifikasi ini bisa memanfaatkan banyaknya batubara kita. Diharapkan dengan insentif ini, akan mendorong investasi di sektor tersebut. Sudah ada beberapa yang melakukan studi seperti di Tanjung Api-Api,” paparnya.

 

Menperin pun mengimbau agar fasilitas tax holiday ini dapat dimanfaatkan secara optimal oleh para pelaku industri dalam upaya memperkuat struktur dan meningkatkan daya saing manufaktur nasional. “Jadi, dengan meminimalisasi bahan baku impor, sehingga penyerapan kepada bahan baku lokal semakin meningkat,” tegasnya.

 

Di samping itu, Menperin menambahkan, pihaknya juga telah mengusulkan fasilitas super deductible tax. Pemotongan pajak ini akan diberikan kepada industri yang akan melakukan kegiatan pendidikan dan pelatihan vokasi serta membangun penelitian dan pengembangan (litbang).

 

 

Perbedaan mendasar

 

Kepala Badan Penelitian dan Pengembangan Industri (BPPI) Ngakan Timur Antara menyampaikan, perbedaan mendasar pada PMK 35/2018 ini dibanding aturan sebelumnya, yaitu subyek penerima fasilitas tidak lagi harus Wajib Pajak (WP) baru, sehingga WP lama masih dimungkinkan untuk mengajukan fasilitas tax holiday selama melakukan penanaman modal baru.

 

Selanjutnya, pengurangan PPh Badan berlaku single rate yaitu sebesar 100 persen selama 5-20 tahun yang ditentukan berdasarkan nilai investasinya. “Minimal 5 tahun apabila investasi Rp500 miliar sampai Rp1 triliun dan maksimal 20 tahun jika nilai investasinya di atas Rp30 triliun,” jelasnya.

 

Ngakan menambahkan, regulasi ini memberikan masa transisi selama dua tahun sebesar 50 persen dari PPh Badan setelah masa pemanfaatan berakhir. “Selain itu, bidang usaha yang bisa mendapatkan fasilitas tax holiday mengalami peningkatan dari semula delapan kelompok bidang usaha, menjadi 17 kelompok bidang usaha,” imbuhnya.

 

Ke-17 kelompok bidang usaha industri pionirtersebut, (1) yaitu industri logam dasar hulu (besi baja dan bukan besi baja) dengan atau tanpa turunannya, yang terintegrasi, (2) industri pemurnian dan/atau pengilangan minyak dan gas bumi dengan atau tanpa turunannya, yang terintegrasi, (3) industri petrokimia berbasis minyak bumi, gas alam, atau batubara dengan atau tanpa turunannya, yang terintegrasi.

 

Kemudian, (4) industri kimia dasar anorganik dengan atau tanpa turunannya, yang terintegrasi, (5) industri kimia dasar organik yang bersumber dari hasil pertanian, perkebunan, atau kehutanan dengan atau tanpa turunannya, yangterintegrasi, (6) industri bahan baku farmasi dengan atau tanpa turunannya,yang terintegrasi, (7) industri pembuatan semi konduktor dan komponen utama komputer lainnya seperti semikonduktor wafer, backlight untuk Liquid Crystal Display (LCD), electrical driver, atau Liquid Crystal Display (LCD) yang terintegrasi dengan industri pembuatan computer.

 

Selain itu, (8) industri pembuatan komponen utama peralatan komunikasi seperti semikonduktor wafer, backlight untuk Liquid CrystalDisplay (LCD), electrical driver, atau Liquid Crystal Display (LCD) yang terintegrasi dengan industri pembuatan telepon seluler (smartphone), (9) industri pembuatan komponen utama alat kesehatan yang terintegrasi dengan industri pembuatan peralatan iradiasi, elektromedikal, atau elektroterapi, (10) industri pembuatan komponen utama mesin industri seperti motor listrik atau motor pembakaran dalam yang terintegrasi dengan industri pembuatanmesin.

 

Selanjutnya, (11) industri pembuatan komponen utama mesin seperti piston, cylinder head, atau cylinder block yang terintegrasi dengan industri pembuatan kendaraan bermotor roda empat atau lebih, (12) industri pembuatan komponen robotik yang terintegrasi dengan industri pembuatan mesin manufaktur, (13) industri pembuatan komponen utama kapal yang terintegrasi dengan industri pembuatan kapal.

 

Serta, (14) industri pembuatan komponen utama pesawat terbang seperti engine, propeller, rotor, atau komponen struktur yang terintegrasi dengan industri pembuatan pesawat terbang, (15) industri pembuatan komponen utama kereta api seperti engine atau transmisi yang terintegrasi denganindustripembuatankereta api, (16) industri mesin pembangkit tenaga listrik, termasuk industri mesin pembangkit listrik tenaga sampah, dan (17) infrastruktur ekonomi.

 

Ngakan mengungkapkan, PMK baru ini memuat aturan penyederhanaan proses sebagai upaya lebih memberi kepastian bagi WP penanaman modal baru. Mekanisme pengajuan fasilitasnya dapat dilakukan WP bersamaan dengan Pendaftaran Investasi (PI) melalui sistem Online Single Submission (OSS).

 

“Atau mereka menyampaikan permohonan pengurangan pajak penghasilan kepada Kepala BKPM paling lambat satu tahun setelah penerbitan pendaftaran penanaman modal (bagi WP yang telah memiliki Pendaftaran Investasi sebelum PMK 35/2018 diundangkan),” paparnya.

 

Menurut Ngakan, pemilihan kelompok bidang usaha dalam aturan tax holiday yang hampir 90 persen merupakan kegiatan industri ini diharapkan untuk sektor hulu semakin kuat serta memberikan multiplier effect yang besar terhadap tumbuhnya industri intermediate atau antara

 

 

 

 

 
		
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