capital gains tax indonesia

Indonesian taxation is based on Article 23A of UUD 1945 1945 Indonesian Constitution where tax is an enforceable contribution exposed on all Indonesian citizens foreign nationals and residents who have resided for 183 cumulative days within a twelve-month period or are present for at least one day with intent to remainGenerally if one is. Web The report Housing Taxation in OECD countries says in both Australia and the United Kingdom the capital gains tax exemption for the main residence is the countrys largest tax concession.


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. Web Headline individual capital gains tax rate Capital gains are included as part of income and taxed at the individuals marginalgraduated tax rate for residents and 25 for non-residents. Or 15 upon election and the gains are as a result of the realisation of investment assets.


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