Special Advantages of JISC
Customs Facilities
-
Import Duty Exemption Facility on the Import of Machinery or Goods and Materials.
-
Import Duty Exemption Facility on the Import of Capital Goods.
-
Import Duty Exemption Facility on Import of Goods.
Customs Facilities at JISC
An industry that produces goods
Import duty exemption facility on importing machinery, goods, and materials.
Any machinery, machinery, equipment, plant installations, tools, or tools; either installed or detached; used for industrial development/development
Industry producing services
Import duty exemption facility on machines
All goods and materials, regardless of type and composition, which are used as materials or components of finished goods
Tax Facilities
-
Tax Holiday and Mini Tax Holiday Facility
-
Tax Allowance Facility
-
Investment Allowance Facility
Tax Facilities at JISC
Tax Holiday
100% investment value
The percentage of corporate income tax reduction is 100% with an investment value of more than or equal to IDR 500 billion.
Mini Tax Holiday
50% investment value
The percentage of corporate income tax reduction is 50% with an investment value of IDR 100 billion to less than IDR 500 billion.
Super Deduction Facilities
-
Research and Development Facilities
-
Vocational Facilities
Customs Facilities at JISC
Research and Development Facilities
Reduction of gross income up to 300% of the total costs incurred for certain R&D activities in Indonesia:
-
for R&D activitiesReduction of gross income by 100% of total expenses issued
-
Additional gross income reduction of the highest 200% of accumulated costs for R&D with details:
Vocational Facilities
Reduction in gross income of a maximum of 200% of the total costs incurred for activities, consisting of:
-
100% reduction in gross income from the total costs incurred for activities.
-
Maximum 100% additional gross income deduction from the total costs incurred.
