Ministry of Finance Regulation No. 130/PMK.010/2020 on Corporate Income Tax Reduction Facility (Tax Holiday)
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Ringkasan plain-English atas substansi peraturan dan dampaknya pada operasi PT PMA.
PMK 130/2020 governs Indonesia's Tax Holiday — the largest single corporate-income-tax incentive available to foreign investors. Eligible PMAs investing in one of 17 designated pioneer industries receive a 100% CIT exemption for 5 to 20 years (based on capex tier), followed by a 50% reduction for two additional years. Capex thresholds: IDR 100b–500b (5 years), 500b–1t (7 years), 1t–5t (10 years), 5t–15t (15 years), 15t–30t (20 years). Pioneer industries include basic metals, oil & gas refining, downstream petrochemicals, semiconductors, EV components and batteries, marine transport equipment, pharmaceutical raw materials, and renewable energy generation. Application is via OSS-RBA with substantive review by BKPM and a Tax Holiday committee. Once granted, the holiday begins on the date of commercial production. Replaces PMK 150/2018. Stacks with KEK fiscal incentives where applicable but cannot stack with Tax Allowance (PP 78/2019) — investors choose one regime.
Pasal dan poin operasional yang paling sering dirujuk dalam praktik.
Basic metals, oil & gas refining, downstream petrochemicals (with derivative chemistry), semiconductor components, EV main components and batteries, ship/aircraft/train manufacturing, telecommunications equipment, pharmaceutical raw materials, renewable-energy generation, robotics, and others.
5/7/10/15/20 years of 100% CIT exemption depending on investment value, followed by 2 years of 50% reduction.
Foreign-owned PT PMA, primary KBLI on the pioneer-industry list, capex meets minimum, application made before commercial production begins.
Filed via OSS-RBA → BKPM substantive review → Tax Holiday committee decision. Final decision typically 5-10 working days for applications meeting the threshold.
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Peraturan Menteri Keuangan Nomor 130/PMK.010/2020 tentang Pemberian Fasilitas Pengurangan Pajak Penghasilan Badan
tentang Pemberian Fasilitas Pengurangan Pajak Penghasilan Badan
Emerhub adalah penyedia jasa korporat berlisensi di Indonesia. Kami menangani pendirian PT PMA, pengajuan NIB OSS, izin sektoral, LKPM, dan semua kepatuhan yang dipicu oleh PMK 130/2020 (Tax Holiday). Dapatkan penawaran spesifik untuk situasi Anda.
Format sitasi untuk legal brief, paper akademik, atau artikel jurnalisme.