Construction Services are construction consulting services and/or construction work. Based on Article 2 paragraph (1) PP No.9 of 2022 “Revenue from the Construction Services business is subject to final Income Tax”.
Income Tax rates for the Construction Services business as referred to in Article 2 are,
1.75% for construction work carried out by Service Providers who have small qualifying business entity certificates or work competency certificates for individual businesses;
4% for construction work carried out by Service Providers who do not have a business entity certificate or work competency certificate for an individual business;
2.65% for construction work carried out by Service Providers other than Service Providers as referred to in letters a and b;
2.65% for integrated construction work carried out by Service Providers who have business entity certificates;
4% for integrated construction work carried out by Service Providers who do not have a business entity certificate;
3.5% for construction consultancy services carried out by Service Providers who have business entity certificates or work competency certificates for individual businesses and;
6% for construction consulting services carried out by Service Providers who do not have a business entity certificate or work competency certificate for individual businesses.
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