TARIF PPh PASAL 26 UNTUK P3B YANG BERLAKU EFEKTIF
| Negara | Treaty Terkait | INTEREST | ROYALTIES | DIVIDEN - PORTFOLIO | DIVIDEN - SUBSTANTIAL HOLDING | BRANCH PROFIT TAX |
|---|---|---|---|---|---|---|
|
Algeria (Aljazair) |
ALG | 15% | 15% | 15% | 15% | 10% |
|
Australia (Australia) |
AUS | 10% | 10%/15% | 15% | 15% | 15% |
|
Austria (Austria) |
AUT | 10% | 10% | 15% | 10% | 12% |
|
Bangladesh (Bangladesh) |
BLD | 10% | 10% | 15% | 10% | 10% |
|
Belgium (Belgia) |
BLG | 10% | 10% | 15% | 10% | 10% |
|
Brunei Darussalam (Brunei Darussalam) |
BRN | 10% | 15% | 15% | 15% | 10% |
|
Bulgaria (Bulgaria) |
BUL | 10% | 10% | 15% | 15% | 15% |
|
Canada (Kanada) |
KAN | 10% | 10% | 15% | 10% | 15% |
|
China (China) |
CIN | 10% | 10% | 10% | 10% | 10% |
|
Croatia (Kroasia) |
KRS | 10% | 10% | 10% | 10% | 10% |
|
Czech Republic (Republik Ceko) |
CZE | 12,50% | 12,50% | 15% | 10% | 12,50% |
|
Denmark (Denmark) |
DEN | 10% | 15% | 20% | 10% | 15% |
|
Egypt (Mesir) |
EGY | 15% | 15% | 15% | 15% | 15% |
|
Finland (Finlandia) |
FIN | 10% | 10%/15% | 15% | 10% | 15% |
|
France (Perancis) |
FRA | 15% | 10% | 15% | 10% | 10% |
|
Germany (Jerman) |
GER | 10% | 10%/15% | 15% | 10% | 10% |
|
Hong Kong (Hong Kong) |
HKG | 10% | 5% | 10% | 5% | 5% |
|
Hungary (Hungaria) |
HUG | 15% | 15% | 15% | 15% | N/A |
|
India (India) |
IND | 10% | 10% | 15% | 10% | 10% |
|
Iran (Iran) |
IRN | 10% | 12% | 7% | 7% | 7% |
|
Italy (Italia) |
ITA | 10% | 10%/15% | 15% | 10% | 12% |
|
Japan (Jepang) |
JPN | 10% | 10% | 15% | 10% | 10% |
|
Jordan (Yordania) |
JRD | 10% | 10% | 10% | 10% | N/A |
|
North Korea (Korea Utara) |
KDR | 10% | 10% | 10% | 10% | 10% |
|
South Korea (Korea Selatan) |
KOR | 10% | 15% | 15% | 10% | 10% |
|
Kuwait (Kuwait) |
KWT | 5% | 20% | 10% | 10% | 10% |
|
Luxembourg (Luxembourg) |
LXM | 10% | 12,50% | 15% | 10% | 10% |
|
Malaysia (Malaysia) |
MLY | 10% | 10% | 10% | 10% | 12,50% |
|
Morocco (Maroko) |
MRK | 10% | 10% | 20% | 10% | 10% |
|
Mexico (Meksiko) |
MEX | 10% | 10% | 10% | 10% | 10% |
|
Mongolia (Mongolia) |
MNG | 10% | 10% | 10% | 10% | 10% |
|
Netherlands (Belanda) |
NTH | 10% | 10% | 10% | 10% | 10% |
|
New Zealand (Selandia Baru) |
NWZ | 10% | 15% | 15% | 15% | N/A |
|
Norway (Norwegia) |
NOR | 10% | 10%/15% | 15% | 15% | 15% |
|
Pakistan (Pakistan) |
PAK | 15% | 15% | 15% | 10% | 10% |
|
Papua New Guinea (Papua Nugini) |
PNG | 10% | 10% | 15% | 15% | 15% |
|
Philippines (Philipina) |
PHL | 15% | 15%/25% | 20% | 15% | 20% |
|
Poland (Polandia) |
POL | 10% | 15% | 15% | 10% | 10% |
|
Portuguese (Portugal) |
PRT | 10% | 10% | 10% | 10% | 10% |
|
Qatar (Qatar) |
QTR | 10% | 5% | 10% | 10% | 10% |
|
Romania (Romania) |
ROM | 12,50% | 12,5%/15 % | 15% | 12,50% | 12,50% |
|
Rusia (Rusia) |
RUS | 15% | 15% | 15% | 15% | 12,50% |
|
Saudi Arabia (Saudi Arabia) |
SAR | N/A | N/A | N/A | N/A | N/A |
|
Serbia (Serbia) |
SRB | 10% | 15% | 15% | 15% | 15% |
|
Seychelles (Seychelles) |
SEY | 10% | 10% | 10% | 10% | N/A |
|
Singapore (Singapura) |
SNG | 10% | 10%/8% | 15% | 10% | 10% |
|
Slovakia (Slovakia) |
SLV | 10% | 10%/15% | 10% | 10% | 10% |
|
South Africa (Afrika Selatan) |
STA | 10% | 10% | 15% | 10% | 10% |
|
Spain (Spanyol) |
SPN | 10% | 10% | 15% | 10% | 10% |
|
Sri Lanka (Sri Lanka) |
SRL | 15% | 15% | 15% | 15% | Sesuai UU Domestik |
|
Sudan (Sudan) |
SUD | 15% | 10% | 10% | 10% | 10% |
|
Suriname (Suriname) |
SUR | 15% | 15% | 15% | 15% | 15% |
|
Sweden (Swedia) |
SWD | 10% | 10%/15% | 15% | 10% | 15% |
|
Switzerland (Swiss) |
SWI | 10% | 12,50% | 15% | 10% | 10% |
|
Syria (Suriah) |
SYR | 10% | 15%/20% | 10% | 10% | 10% |
|
Taipei (Taiwan) |
TWN | 10% | 10% | 10% | 10% | 5% |
|
Thailand (Thailand) |
THA | RI = 15%, THAI = 10%/25% ** | 15% | 20% | 15% | Sesuai UU Domestik |
|
Tunisia (Tunisia) |
TUN | 12% | 15% | 12% | 12% | 12% |
|
Turkey (Turki) |
TUR | 10% | 10% | 15% | 10% | 15% |
|
United Arab Emirates (Uni Emirat Arab) |
UAE | 7% | 5% | 10% | 10% | 5% |
|
Ukraine (Ukraina) |
UKR | 10% | 10% | 15% | 10% | 10% |
|
United Kingdom (Inggris) |
UKE | 10% | 10%/15% | 15% | 10% | 10% |
|
United States of America (Amerika) |
USA | 10% | 10% | 15% | 10% | 10% |
|
Uzbekistan (Uzbekistan) |
UZB | 10% | 10% | 10% | 10% | 10% |
|
Venezuela (Venezuela) |
VEN | 10% | 20% | 15% | 10% | 10% |
|
Vietnam (Vietnam) |
VET | 15% | 15% | 15% | 15% | 10% |
- P3B antara Indonesia dengan Saudi Arabia hanya mengatur mengenai transportasi penerbangan dalam jalur internasional.
- Berdasarkan ketentuan pasal 11 ayat 2 P3B RI-Thailand, terdapat pembedaan tarif atas bunga.
- N/A - P3B tersebut tidak mengatur mengenai Tarif PPh Pasal 26.
