INDEPENDENT PERSONAL SERVICES (PEKERJAAN BEBAS)

Negara Treaty Terkait TIME TEST
Algeria
(Aljazair)
ALG 91 days/12 months 
Australia
(Australia)
AUS 120 days/12 months 
Austria
(Austria)
AUT 90 days/12 months 
Bangladesh
(Bangladesh)
BLD 183 days/fiscal year
Belgium
(Belgia)
BLG 91 days/12 months 
Brunei Darussalam
(Brunei Darussalam)
BRN 183 days/12 months 
Bulgaria
(Bulgaria)
BUL 91 days/taxable year 
Canada
(Kanada)
KAN 120 days/12 months 
China
(China)
CIN 183 days/12 months 
Croatia
(Kroasia)
KRS 90 days/12 months 
Czech Republic
(Republik Ceko)
CZE 91 days/taxable year 
Denmark
(Denmark)
DEN 91 days/12 months 
Egypt
(Mesir)
EGY 90 days/12 months 
Finland
(Finlandia)
FIN 90 days/12 months 
France
(Perancis)
FRA N/A 
Germany
(Jerman)
GER 120 days/fiscal year 
Hong Kong
(Hong Kong)
HKG 183 days/12 months
Hungary
(Hungaria)
HUG 90 days/12 months 
India
(India)
IND 91 days/12 months 
Iran
(Iran)
IRN N/A
Italy
(Italia)
ITA 90 days/12 months 
Japan
(Jepang)
JPN 183 days/calendar year 
Jordan
(Yordania)
JRD 90 days/12 months 
North Korea
(Korea Utara)
KDR 183 days/12 months 
South Korea
(Korea Selatan)
KOR 90 days/calendar year 
Kuwait
(Kuwait)
KWT 183 days/12 months 
Luxembourg
(Luxembourg)
LXM 91 days/taxable year 
Malaysia
(Malaysia)
MLY 183 days/calendar year
Morocco
(Maroko)
MRK 61 days/12 months
Mexico
(Meksiko)
MEX 91 days/12 months 
Mongolia
(Mongolia)
MNG 91 days/calendar year 
Netherlands
(Belanda)
NTH 91 days/12 months
New Zealand
(Selandia Baru)
NWZ 90 days/12 months
Norway
(Norwegia)
NOR 90 days/12 months 
Pakistan
(Pakistan)
PAK 90 days/12 months
Papua New Guinea
(Papua Nugini)
PNG 183 days/12 months
Philippines
(Philipina)
PHL 90 days/calendar year
Poland
(Polandia)
POL 91 days/taxable year 
Portuguese
(Portugal)
PRT 183 days/12 months
Qatar
(Qatar)
QTR 183 days/12 months
Romania
(Romania)
ROM 120 days/12 months
Rusia
(Rusia)
RUS N/A
Saudi Arabia
(Saudi Arabia)
SAR N/A
Serbia
(Serbia)
SRB 120 days/12 months
Seychelles
(Seychelles)
SEY 90 days/12 months 
Singapore
(Singapura)
SNG 90 days/fiscal year 
Slovakia
(Slovakia)
SLV 91 days/fiscal year 
South Africa
(Afrika Selatan)
STA 120 days/12 months 
Spain
(Spanyol)
SPN 90 days/12 months 
Sri Lanka
(Sri Lanka)
SRL 90 days/12 months 
Sudan
(Sudan)
SUD 90 days/12 months 
Suriname
(Suriname)
SUR 91 days/12 months 
Sweden
(Swedia)
SWD 90 days/12 months
Switzerland
(Swiss)
SWI 183 days/12 months 
Syria
(Suriah)
SYR 183 days/12 months 
Taipei
(Taiwan)
TWN 120 days/taxable year 
Thailand
(Thailand)
THA 183 days/fiscal year 
Tunisia
(Tunisia)
TUN 120 days/taxable year
Turkey
(Turki)
TUR 183 days/12 months 
United Arab Emirates
(Uni Emirat Arab)
UAE Fixed Base
Ukraine
(Ukraina)
UKR 183 days/12 months 
United Kingdom
(Inggris)
UKE 91 days/12 months 
United States of America
(Amerika)
USA 120 days/12 months 
Uzbekistan
(Uzbekistan)
UZB 90 days/12 months 
Venezuela
(Venezuela)
VEN 90 days/12 months 
Vietnam
(Vietnam)
VET 90 days/12 months