DEPENDENT PERSONAL SERVICES (HUBUNGAN KERJA)
| Negara | Treaty Terkait | TIME TEST | DIBAYAR OLEH SUBJEK PAJAK INDONESIA | DIBEBANKAN PADA BUT DI INDONESIA |
|---|---|---|---|---|
|
Algeria (Aljazair) |
ALG | 91 days/12 months | Yes | Yes |
|
Australia (Australia) |
AUS | 120 days/12 months | Yes | Yes |
|
Austria (Austria) |
AUT | 183 days/12 months | Yes | Yes |
|
Bangladesh (Bangladesh) |
BLD | 183 days/12 months | Yes | Yes |
|
Belgium (Belgia) |
BLG | 183 days/12 months | Yes | Yes |
|
Brunei Darussalam (Brunei Darussalam) |
BRN | 183 days/12 months | Yes | Yes |
|
Bulgaria (Bulgaria) |
BUL | 183 days/taxable year | Yes | Yes |
|
Canada (Kanada) |
KAN | 120 days/12 months | Yes | Yes |
|
China (China) |
CIN | 183 days/12 months | Yes | Yes |
|
Croatia (Kroasia) |
KRS | 183 days/12 months | Yes | Yes |
|
Czech Republic (Republik Ceko) |
CZE | 183 days/12 months | Yes | Yes |
|
Denmark (Denmark) |
DEN | 183 days/12 months | Yes | Yes |
|
Egypt (Mesir) |
EGY | 90 days/12 months | Yes | Yes |
|
Finland (Finlandia) |
FIN | 183 days/12 months | Yes | Yes |
|
France (Perancis) |
FRA | 183 days/12 months | Yes | Yes |
|
Germany (Jerman) |
GER | 183 days/calendar year | Yes | Yes |
|
Hong Kong (Hong Kong) |
HKG | 183 days/12 months | Yes | Yes |
|
Hungary (Hungaria) |
HUG | 183 days/12 months | Yes | Yes |
|
India (India) |
IND | 183 days/12 months | Yes | Yes |
|
Iran (Iran) |
IRN | 183 days/12 months | Yes | Yes |
|
Italy (Italia) |
ITA | 183 days/fiscal year | Yes | Yes |
|
Japan (Jepang) |
JPN | 183 days/calendar year | Yes | Yes |
|
Jordan (Yordania) |
JRD | 183 days/12 months | Yes | Yes |
|
North Korea (Korea Utara) |
KDR | 183 days/12 months | Yes | Yes |
|
South Korea (Korea Selatan) |
KOR | 183 days/fiscal year | Yes | Yes |
|
Kuwait (Kuwait) |
KWT | 183 days/calendar year | Yes | Yes |
|
Luxembourg (Luxembourg) |
LXM | 183 days/taxable year | Yes | Yes |
|
Malaysia (Malaysia) |
MLY | 183 days/calendar year | No | Yes |
|
Morocco (Maroko) |
MRK | 183 days/12 months | Yes | Yes |
|
Mexico (Meksiko) |
MEX | 183 days/12 months | Yes | Yes |
|
Mongolia (Mongolia) |
MNG | 91 days/calendar year | Yes | Yes |
|
Netherlands (Belanda) |
NTH | 183 days/12 months | Yes | Yes |
|
New Zealand (Selandia Baru) |
NWZ | 183 days/12 months | Yes | Yes |
|
Norway (Norwegia) |
NOR | 183 days/12 months | Yes | Yes |
|
Pakistan (Pakistan) |
PAK | 90 days/12 months | Yes | Yes |
|
Papua New Guinea (Papua Nugini) |
PNG | 183 days/12 months | Yes | Yes |
|
Philippines (Philipina) |
PHL | 183 days/calendar year | Yes | Yes |
|
Poland (Polandia) |
POL | 183 days/taxable year | Yes | Yes |
|
Portuguese (Portugal) |
PRT | 183 days/12 months | Yes | Yes |
|
Qatar (Qatar) |
QTR | 183 days/12 months | Yes | Yes |
|
Romania (Romania) |
ROM | 183 days/12 months | Yes | Yes |
|
Rusia (Rusia) |
RUS | 90 days/calendar year | Yes | Yes |
|
Saudi Arabia (Saudi Arabia) |
SAR | N/A | N/A | N/A |
|
Serbia (Serbia) |
SRB | 183 days/12 months | Yes | Yes |
|
Seychelles (Seychelles) |
SEY | 183 days/12 months | Yes | Yes |
|
Singapore (Singapura) |
SNG | 183 days/12 months | Yes | Yes |
|
Slovakia (Slovakia) |
SLV | 183 days/12 months | Yes | Yes |
|
South Africa (Afrika Selatan) |
STA | 183 days/12 months | Yes | Yes |
|
Spain (Spanyol) |
SPN | 183 days/12 months | Yes | Yes |
|
Sri Lanka (Sri Lanka) |
SRL | 90 days/12 months | Yes | Yes |
|
Sudan (Sudan) |
SUD | 183 days/12 months | Yes | Yes |
|
Suriname (Suriname) |
SUR | 183 days/12 months | Yes | Yes |
|
Sweden (Swedia) |
SWD | 183 days/12 months | Yes | Yes |
|
Switzerland (Swiss) |
SWI | 183 days/12 months | Yes | Yes |
|
Syria (Suriah) |
SYR | 183 days/12 months | Yes | Yes |
|
Taipei (Taiwan) |
TWN | 183 days/fiscal year | Yes | Yes |
|
Thailand (Thailand) |
THA | 183 days/fiscal year | Yes | Yes |
|
Tunisia (Tunisia) |
TUN | 183 days/calendar year | Yes | Yes |
|
Turkey (Turki) |
TUR | 183 days/12 months | Yes | Yes |
|
United Arab Emirates (Uni Emirat Arab) |
UAE | 183 days/fiscal year | Yes | Yes |
|
Ukraine (Ukraina) |
UKR | 183 days/calendar year | Yes | Yes |
|
United Kingdom (Inggris) |
UKE | 183 days/12 months | Yes | Yes |
|
United States of America (Amerika) |
USA | 120 days/12 months | Yes | Yes |
|
Uzbekistan (Uzbekistan) |
UZB | 183 days/12 months | Yes | Yes |
|
Venezuela (Venezuela) |
VEN | 183 days/12 months | Yes | Yes |
|
Vietnam (Vietnam) |
VET | 90 days/12 months | Yes | Yes |
