TNF October 2015 Indonesian “Thin Capitalization” Rules

TNF October 2015 Indonesian “Thin Capitalization”...

This publication explains the “thin capitalization” rules which regulate the deductibility of finance expenses when calculating the corporate income tax payable pursuant to the MoF Regulation No. 169/PMK.010/2015.

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In this regulation, the MoF has set Debt to Equity Ratio (“DER”) of 4:1 maximum, effective Fiscal Year 2016.

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