Taxation of Exptriate Employee: -

Jaja Zakaria

Oct 2018 · Jaja Zakaria, SH, MSc

About this ebook

This book is a revision of a book with the same title. The e-book is peeling the ins and outs of the taxation treatment of income earned or received by expatriate employees working in Indonesia under the provisions of the Indonesian National Law (Law No. 36 of 2008, in particular Article 21 and Article 26, along with the Implementing Regulations contained in Government Regulations, Decisions and Regulations of the Minister of Finance and the Director General of Taxes), also based on the provisions of the Double Taxation Agreements concluded by Indonesia with other countries  In the e-book, there are also examples of calculation and case examples.  The e-book is in English.

The e-book is created in PDF format which comes with a book mark to look for (searching) the desired topic. The e-book consists of 157 pages.

About the author

Education and Professional Qualification:

Under graduate obtained from Faculty of Law, Gadjahmada University, Yogyakarta, Indonesia (majoring in Trade Law). Post graduate from Opleidings Instituut Financien, the Hague, the Netherlands (majoring in International Tax Law), and obtained Certificate from Edinburgh University, Scotland. Having Certified Tax Consultant, and Certified Legal Attorney.

Career Summary:

·          April 1975 through May b1995 joined the Directorate General of Taxes of the Republic of Indonesia with the positions were among others as the Deputy Director of Income Tax, the Deputy Director of Legal Aids, and the Deputy Director of Tax Treaties.

·          The member and secretary of the Indonesian delegation for negotiating the Agreement for the Avoidance of Double Taxation (Tax Treaties) between Indonesia and Canada, Denmark, France, Egypt, the Philippines, Taiwan, Kuwait, United Arab Emirates, Vietnam, Brunei Darussalam, Mongolia, and Turkey, representing the Indonesian tax experts in the meetings held by the Study Group of Asian Tax Administration and Research (SGATAR) and for the Joint Commissions between The People Republic of China and Indonesia and between Vietnam and Indonesia.

·          The member of the Team for  the Amendment of the Indonesian Tax Laws of 1994 (Indonesian Tax Reform Team of 1994).

·          May 1995 through March 1998, joined  the Public Accountant Office of Santoso Harsokusomo, a member of Horwarth International, as Director of Tax Department.

·          June 1998 up to March 2001, joined the Public Accountant Office of Hanadi, Sarwoko & Sandjaja, Ernst & Young as Director of Tax and as Tax Attorney.

·          Since April 2001  run a tax consultant firm namely Jaja Zakaria & Rekan.

Professional practice Areas:

Tax consulting servicees for inbound and outbound clients on national and international taxation, and representing clients in the tax litigation cases including in Tax Court.

Other activities:

·          frequent speaker at public taxation seminars, at national and international level;

·          lecturer of some universities;

·          trainer of some tax consultant courses; and

·          writer of articles on taxation publications and the author of some books and e-books of taxation.