Taxation ยท KBLI 62010
Startup & Technology Company Tax
Startups and technology companies can utilize various tax incentives: tax holiday for pioneer industries, 300% super deduction for R&D expenses, and Corporate Income Tax rate reduction facilities. However, transactions with foreign parties (investors, cloud providers, SaaS) require special attention regarding withholding tax. Arunika Consulting helps startups optimize tax positions from the start.
Important Note
This industry needs careful tax compliance monitoring. Make sure all obligations are fulfilled on time.
Foreign Digital Income Tax & 2026 Compliance Series
Read the analysis series for cross-border digital transactions, PPMSE, tax treaties, and tax data readiness before these issues become operating risks.
Digital Sales Presence and the New Foreign PE Direction
How digital sales functions can create economic substance in the Indonesian market.
Read articleIndonesia's Taxing Rights over Foreign Digital Income
Market jurisdiction logic, OECD Pillar One, UN Article 12B, and treaty limits.
Read articleA Realistic Foreign Digital Income Tax Model
Why moderate rates, simple administration, and PPMSE integration matter.
Read articleNew Tax Refund Paradigm: PMK 28/2026
A data and risk-based compliance update that complements the digital tax series.
Read articleWhat usually goes wrong
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Unutilized Incentives
Many startups are not aware of tax holiday and R&D super deduction that could save significant taxes.
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Cross-Border Transactions
Payments to cloud providers, SaaS, and foreign investors require withholding tax (Article 26 Income Tax) and treaty consideration.
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ESOP and Stock-Based Compensation
Employee Stock Option Plan has special tax treatment at exercise that is often less understood.
What we do
- 01
Tax Holiday Eligibility Evaluation
Analyzing whether startups meet pioneer industry criteria for tax holiday application to BKPM.
- Income Tax-free 5-20 years
- Cash flow for growth
- More attractive valuation
- 02
R&D Super Deduction Optimization
Documenting eligible R&D expenses for 300% deduction from gross income.
- Tax facilities reviewed
- Encouraging innovation
- Competitive advantage
- 03
International Transaction Tax Planning
Structuring payments abroad that utilize tax treaty and minimize withholding.
- Efficient tax burden
- Compliance maintained
- Maintained cash flow
Related regulations
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PP 94/2010
Taxable Income Calculation and Income Tax Payment
General Corporate Income Tax provisions including rate reduction facilities for domestic PT.
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PMK-130/2020
Tax Holiday for Pioneer Industries
100% Corporate Income Tax exemption for 5-20 years for pioneer industry investments including technology.
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PP 45/2019
Super Deduction for R&D
Additional 300% gross income deduction for research and development expenses.
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.
Frequently Asked Questions
What are the requirements for tax holiday?
Minimum investment IDR 100 Billion (or IDR 10 Billion for digital industry), pioneer industry, PT legal entity, and application to BKPM before commercial.
What is the tax treatment of ESOP?
At exercise, the difference between market price and exercise price becomes employee income subject to Article 21 Income Tax. Capital gain when selling shares subject to 0.1% Final Income Tax.
Can software development claim super deduction?
Yes, if meeting R&D activity criteria regulated in PMK. Need project documentation, results, and expenses incurred.
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.
Tell us about your business
Send your line of business, rough annual turnover, and what is going wrong. We reply on WhatsApp.
Chat on WhatsApp- +62 851 1730 8880
- info@arunikaconsultant.com
- Sidoarjo, Jawa Timur