Taxation ยท KBLI 68120

Tax Consultant for Industrial Estate, Manufacturing Zone, and Industrial Park

Tax services for industrial estate, KI Karawang, MM2100, and Jababeka: SME Final PPh, VAT, Industry permit, PBB, Article 4(2) PPh, multi-tenant.

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What usually goes wrong

  • 0.5% SME Final PPh for Local KI

    Small industrial estate managers with turnover below IDR 4.8 Billion per year are eligible for 0.5% SME Final PPh. Large KI (Jababeka, MM2100) usually PKP. Important to verify per scale.

  • 11% VAT for Land Lease

    Land and building lease in industrial estates are services subject to 11% VAT when the estate is PKP. Corporate tenants need VAT invoices for their input VAT credit. Land sales may be VAT-exempt per PP 146/2000. Important to verify per transaction type.

  • Industry Permit for KI

    Industrial estates MUST have permit from Ministry of Industry cq. Ditjen ILMATE. Including: establishment permit, operational permit, and standardization. Without permit, the KI cannot operate legally. Renewal every 5 years.

  • Article 4(2) PPh for Lease

    Tenants leasing land and building in the estate are subject to Article 4(2) PPh on lease. Tariff 10% for domestic WP OP, 20% for foreign WPOP. Multi-tenant with multi-contract requires systematic withholding proof tracking.

  • PBB NJOP Industrial Land

    Industrial land and buildings are subject to annual PBB. NJOP usually higher than residential NJOP due to commercial value. PBB industrial estate usually 0.1%-0.3% of NJOP. Some estates are free trade zones with PBB exemption.

  • Multi-Tenant & Multi-Channel

    Modern industrial estates have many tenants (manufacturing, logistics, R&D) and channels (lease, sale, service charge). Multi-tenant with VAT tracking per tenant, PPh 23/4(2) per tenant, and PBB per NJOP.

  • Competition with Other KI & Free Trade Zones

    Local KI compete with other KI (Jababeka, MM2100, Suryacipta) and Special Economic Zones (KEK) that offer tax incentives (tax holiday, import duty exemption). Margin pressured, especially for standard KI. Differentiation strategy (location, infrastructure) matters.

What we do

  1. 01

    0.5% SME Final PPh Setup

    Assistance with NPWP registration and 0.5% SME Final PPh filing for small industrial estate managers. Including multi-tenant bookkeeping setup, annual turnover estimation, and quarterly SPT template.

    • SME Final optimal
    • Multi-tenant bookkeeping
    • Light quarterly SPT
  2. 02

    VAT Classification for PKP KI

    Helping PKP KI set up 11% VAT invoice for lease. Including input VAT account setup from operations (for recovery), and VAT exemption for land sales. Tax invoice SOPs per transaction type.

    • VAT compliant
    • Land sales exempted
    • VAT return smooth
  3. 03

    Industry Permit Compliance

    Assistance with Ministry of Industry cq. Ditjen ILMATE permits: establishment permit, operational permit, and standardization. Including additional KLHK permit for B3 waste management.

    • Industry permit complete
    • KLHK compliant
    • Sanction risk low
  4. 04

    Article 4(2) PPh Multi-Tenant

    Assistance with Article 4(2) PPh compliance for lease: 10% withholding (domestic WP OP) or 20% (foreign WPOP), reporting, and withholding proof. Including multi-tenant with multi-contract.

    • Article 4(2) compliant
    • Withholding proof available
    • Multi-tenant clean
  5. 05

    PBB Multi-NJOP Compliance

    Assistance with PBB compliance for multi-NJOP: NJOP verification, annual PBB payment, and reporting to local government. Including multi-location in various local governments. NJOP tracking per year for anticipation of changes.

    • PBB compliant
    • NJOP verified
    • Sanction risk low
  6. 06

    Multi-Tenant & Multi-Channel Bookkeeping

    Setup multi-tenant bookkeeping: lease, sale, service charge. Including VAT tracking per tenant, PPh 4(2) per tenant, PBB per NJOP. Multi-tenant with integrated tracking.

    • Fee per tenant measured
    • VAT per tenant clear
    • Multi-tenant clean
  7. 07

    Differentiation & Tax Incentives

    Consultation on differentiation strategy for industrial estate: premium location, complete infrastructure, and partnership with KEK/BEI. Including strategy to obtain tax incentives (tax holiday, import duty exemption) for tenants.

    • Differentiation clear
    • Tenant increasing
    • Incentives optimal

How we work

  1. 01

    Scale & Scheme Assessment

    Mapping: estate scale (small/medium/large), tenant type (manufacturing/logistics/retail), channel (lease/sale/service charge), and pain points (PPh/PPN/permit/PBB/PPh 4(2)/local tax).

  2. 02

    Tax & Compliance Review

    Review SME Final PPh eligibility, PKP VAT validation, Industry permit identification, and PPh 4(2) analysis.

  3. 03

    Bookkeeping & SPT Setup

    Implement multi-tenant bookkeeping, separate VAT accounts (if PKP), and PPh Final or corporate PPh SPT template.

  4. 04

    Ongoing & Audit Support

    Monthly SPT review, audit support from DJP or Industry, and regulatory updates (PP 142/2015, KEK).

Related regulations

  • PP 55/2022

    SME Final PPh 0.5%

    Small industrial estate managers with turnover below IDR 4.8 Billion per year may elect 0.5% SME Final PPh. Large estates (Jababeka, MM2100) with turnover above IDR 4.8 Billion must use 22% Article 17 corporate PPh tariff.

  • UU PPN 42/2009

    11% VAT for Land & Building Lease

    Land and building lease in industrial estates are services subject to 11% VAT when the estate is PKP. Corporate tenants need VAT invoices for their input VAT credit. Land sales may be VAT-exempt per PP 146/2000. Ready-to-use factory lease subject to 11% VAT.

  • PP 28/2023

    Local Tax & Levies

    Industrial estates are subject to PBB (Pajak Bumi dan Bangunan), advertising tax, and disturbance permit levy. Some local governments impose special tax for industrial estates. Important to verify local tax per local government.

  • PP 142/2015

    Industrial Estate Licensing

    Industrial estates MUST have permit from Ministry of Industry cq. Ditjen ILMATE. Including: establishment permit, operational permit, and standardization. Estates that manage B3 waste need additional permit from KLHK.

  • PMK 211/PMK.04/2019

    Import of Production Machinery

    Production machinery (lathe, CNC, injection molding) imported for estate tenants is subject to import duty 0%-10% per HS Code. Some machinery is 0% with Ministry of Industry recommendation. 11% VAT on CIF + import duty. Article 22 PPh (2.5% for API) on import.

  • PP 36/2017

    Article 4(2) PPh for Lease

    Tenants leasing land and building in the estate are subject to Article 4(2) PPh on lease. Tariff 10% for domestic WP OP, 20% for foreign WPOP. Withholding proof issued by the estate and reported in SPT PPh Pasal 4(2) masa.

  • Permenaker 11/2019

    BPJS Ketenagakerjaan for Tenants

    Estate managers with permanent employees (admin, security, maintenance) MUST register with BPJS Ketenagakerjaan and Health. Tenants (factories in the estate) have separate obligations to their own workers. Multi-tenant estates must coordinate compliance.

If the tax office starts asking questions

The team that keeps your books and files your taxes also stays with you through an SP2DK, an audit, an objection and an appeal.

How we handle tax disputes

Frequently Asked Questions

Is industrial estate required to be PKP and subject to 11% VAT?

Industrial estates with turnover below IDR 4.8 Billion per year are not required to be PKP. Above IDR 4.8 Billion, they are required to be PKP, collecting 11% VAT for lease. Corporate tenants need VAT invoices for their input VAT credit. Land sales may be VAT-exempt per PP 146/2000. Important to verify per transaction type.

Does industrial estate need Industry permit?

Yes, industrial estate MUST have permit from Ministry of Industry cq. Ditjen ILMATE. Including: establishment permit, operational permit, and standardization. KI that manage B3 waste need additional permit from KLHK. Without permit, KI cannot operate legally. Renewal every 5 years.

How much is Article 4(2) PPh for estate lease?

Tenants leasing land and building in the estate are subject to Article 4(2) PPh on lease. Tariff 10% for domestic WP OP, 20% for foreign WPOP. Article 4(2) PPh withholding proof is issued by the estate and reported in SPT PPh Pasal 4(2) masa. Withholding proof becomes tax credit for the tenant.

How much is PBB for industrial estate?

PBB industrial estate is calculated from NJOP times tariff 0.1%-0.3% (depending on local government). For example NJOP IDR 5 Billion, PBB = IDR 5 Billion ร— 0.2% = IDR 10 million per year. NJOP industrial estate is usually higher than residential NJOP due to commercial value. Some estates are free trade zones with PBB exemption.

Are there tax incentives for Special Economic Zones (KEK)?

Yes, Special Economic Zones (KEK) receive tax incentives per PP 12/2020 and PMK 237/PMK.04/2020: (1) 10-20 year tax holiday for new investment, (2) Article 22 PPh exemption, (3) import duty exemption, (4) VAT exemption for certain items. Tenants in KEK can utilize these incentives. Important to verify per tenant.

How is bookkeeping for multi-tenant industrial estate?

Multi-tenant industrial estate requires bookkeeping per tenant: lease, service charge, and additional fees. Software KI with tenant tracking, contract management, and payment monitoring. Article 17 corporate PPh (PKP) or SME Final PPh. VAT return per month. Multi-location with NPWPD per location. PBB per NJOP.

How much does tax consulting cost for industrial estate?

We use one price list for every industry. Monthly bookkeeping starts at Rp750,000/month (Micro: up to 30 transactions, 1 bank account, non-PKP) and Rp1,250,000/month for up to 100 transactions. Monthly tax starts at Rp600,000/month for self-employed individuals and Rp1,000,000/month for non-PKP companies. The Starter package for companies (monthly financial statements, monthly tax and the annual corporate tax return) starts at Rp2,000,000/month for non-PKP and Rp3,000,000/month for PKP companies. The final price depends on volume and the state of your documents, and is confirmed before work starts.

Who handles my tax work?

Your tax work is handled by Arunika's tax consultants. We confirm the scope, deadlines and price before work starts.

What should I do if I receive an SP2DK letter or tax audit notice?

Contact us early. We help analyze the risk, prepare supporting documents, draft the response, and assist discussions with the tax office.

What does tax planning cover?

We review your structure, transactions and available incentives so tax is calculated under the rules, without crossing into tax evasion. The outcome depends on your facts, so we do not promise a savings figure.

Related Industries

Tell us about your business

Send your line of business, rough annual turnover, and what is going wrong. We reply on WhatsApp.

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