Tax Holiday & Super Deduction: Kalkulator Insentif FDI

Tax Holiday & Super Deduction — kalkulator penghematan pajak untuk FDI Indonesia

Konteks: Indonesia menawarkan Tax Holiday (PP 55/2008 jo. PP 78/2014, terbaru PP 55/2022), Tax Allowance (PP 18/2015), Super Deduction (PMK 153/2020, PMK 128/2021).

Investasi Modal Tetap (Rp miliar)

Revenue Tahunan (Rp miliar)

EBITDA Margin (%)

Skema Insentif

Periode Insentif (tahun)

Total Penghematan Pajak (estimasi)

Rp 0 M

Threshold Tax Holiday: Rp 500 M+ investasi untuk pioneer industry (18 sektor). Super Deduction: R&D 300%, vocational education 200%, internship 200%.