Pendahuluan
Untuk menarik investor, telah diterbitkan peraturan Menteri Keuangan tentang pemberian fasilitas PPh badan bagi penanaman modal baru di bidang industri pioneer dapat diberikan fasilitas perpajakan berupa:
a. tax holiday atas PPh badan selama 5 sampai dengan 10 tahun sejak saat produksi komersial
b. Pengurangan PPh sebesar 50 % selama 2 tahun setelah masa tax holiday berakhir..
c. Tarif PPh atas dividend maksimum 10 %.

Untuk memperoleh fasilitas bebas PPh atau pengurangan PPh dari Menteri Keuangan, para investor harus mengajukan permohonan kepada Menteri Perindustrian atau Kepala BKPM, dengan memenuhi persyaratan tertentu

Fasilitas Pajak
Persyaratan Umum
a. investasi baru dengan nilai investasi minimal Rp 1 Triliun dibidang industri pionir , yaitu industri di bidang:
a. logam dasar
b. Pengilangan minyak, industri kimia dasar yang bersumber dari migas;
c. Permesinan
d. Sumberdaya terbarukan
e. peralatan komunikasi
b. Merupakan badan baru yang telah disahkan oleh Menkumham.
c. Bersedia mendeposit minimal 10 % dari nilai investasi di perbankan di Indonesia
d. Terdapat ketentuan tentang tax sparring di Negara domisili investor

Aplikasi penanaman modal harus dilengkapi dengan:
a. Photocopy NPWP
b. surat persetujuan Penanaman Modal baru dari BKPM disertai rincian
c. Pernyataan sanggup mendeposit minimal 10 % dana investasi di perbankan di Indonesia (bila permohonan disetujui
d. Pengesahan badan hukum dari Kementrian Hukum dan Hak Asasi Manusia.
e. Adanya ketentuan tentang Tax Sparring di negara asal domisili investor.
f. Melengkapi formulir berisi tentang:
a. Tersedianya infra struktur di lokasi investasi
b. Penyerapan tenaga kerja domestic
c. Kajian tentang pemenuhan kajian industri pionir
d. Rencana alih teknologi

Permohonan akan dikaji oleh verifikasi tim; dan investor akan diminta melakukan presentasi kepada Tim tentang rencana investasi.  Hanya permohonan yang lolos dari pengkajian tim verfikasi akan diteruskan kepada Menteri Keuangan untuk memperoleh persetujuan
Kewajiban perusahaan yang telah memperoleh ijin wajib membuat laporan setiap 6 bulan yang berisi:
a. realisasi produksi komersial
b. realisasi pemanfaatan fasilitas
c. realisasi penyerapan tenaga kerja domestik
d. realisasi pengalihan teknologi.

Income Tax Facilities Procedure

Introduction
In order to attract investors, the Minister of Finance recently issued a regulation providing income tax facilities for new capital investments in pioneering industrial sectors. The income tax facilities are in the form of:
a. Corporate income tax holiday for five to 10 years after the start of commercial production.
b. 50% income tax reduction for two years after the end of the tax holiday period
c. A maximum income tax rate of ten percent (10%) on dividends.

To avail of the said tax facilities, the new investors should submit an application form to the Minister of Industry or to the Head of the Investment Coordinating Board.

Tax Facilities
The general requirements to be granted the income tax facilities are as follows):
a. New investments with minimum capital investment of IDR 1 trillion in pioneer industries such as:
a. base metal industry
b. Oil refinery and base organic chemical produced from oil and natural gas;
c. Machinery
d. renewable energy;
e. telecommunication equipment
b. Have a legal entity status legalized by the Minister of Law and Human Rights)
c. Must deposit a minimum of ten percent (10%) of the total capital investment in a bank in Indonesia.
d. There must be a tax sparing rule in the country of the investor.

The application for the tax facility for new investment must be submitted along with the following:
a. Photocopy of the Taxpayer Identification Number
b. Approval from the Investment Coordinating Board for the new capital investment;
c. A statement of capacity to deposit the 10% investment fund in a bank in Indonesia (after the investment’s application has been approved.
d. Approval of status as an Indonesian legal entity from the Minister of Law and Human Rights.
e. A statement that there is a tax sparing rule in the investor’s home country.
f. The application form must be submitted with the following information:
a. The availability of infrastructure in the investment location.
b. The domestic employment plan.
c. Evaluation of the pioneer industry requirement assessment.
d. The plan for the transfer of technology

The application for the income tax facility will be reviewed by a verification team and the applicant will be asked to conduct a presentation of its investment plan. Only applications that passed the verification team’s assessment will be recommended to the Minister of Finance for approval.

Once the application for tax facility has been approved by the Minister of Finance, the company will be required to submit a semi-annual report on:
a. the realization of its commercial production
b. the realization of the facility utilization
c. the realization of the domestic employment  plan
d. the realization of the transfer of technology plan.