Law 36 of 2008 on the Fourth Amendment to Law 7 of 1983 on Income Tax

This document is part of the source library for NRGI's 2017 Resource Governance Index, a comprehensive measure of the quality of natural resource governance in oil, gas and mineral-rich countries. To access the full dataset and all other index resources, visit https://resourcegovernanceindex.org.

Data and Resources

Additional Info

Field Value
Sector Oil and Gas
Country Indonesia
Year 2008
RGI Edition Year 2017
Topic Beneficial ownership, Contract transparency and monitoring, Mandatory payment disclosure, Tax policy and revenue collection
Document Type Statute
RGI Sub-component Taxation
RGI Questions 1.1.7b: Do rules require public disclosure of beneficial owners of extractive companies?,
1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies? ,
1.2.5d: Do rules specify the withholding tax rate(s) applying to extractive companies payments?
Did this document contribute to RGI scoring? Used for scoring
Are the RGI questions here tagged with law and/or practice Law
Publisher Republic of Indonesia
Author House of Representatives Republic of Indonesia
Source or API link http://www.perpustakaan.kemenkeu.go.id/FOLDERDOKUMEN/7b90db408bbd-undang-undang-nomor-36-tahun-2008.pdf
Maintainer Natural Resource Governance Institute
Maintainer Email Natural Resource Governance Institute