NEW Defintion of Withholding Tax Keys (PER-53-2009) Old Definition of Withholding Tax Keys

Form WHT Keys Decription WHT Keys Form WHT Keys Description
(NEW) (OLD) (OLD)
F113306 2301 Dividend 2301 F113306 2301 Dividend
2302 Interest 2302 2302 Interests
2303 Royalty 2304 2303 Interest on Bonds
2304 Prizez and Awards 2305 2304 Royalty
2305 Rentals other than land and/or buildings 2306 2305 Prizes & Awards
2306 Technical, management and consultancy service 2307 2306 Rentals other than land and/or buildings
(according to PMK-244/PMK.03/2008) 2308
F11308 2601 Dividend 2601 2307 Technical services, construction services,
management and consultancy services other than
construction consulting
2602 Interest 2602 2308 Other services as specified in No.KEP170/PJ/2002

2603 Royalty 2603 F113307 2309 Interest paid on savings paid by a co-operation
2604 Rental other than land and/or building 2604 F113308 2601 Dividend
2605 Fees related to services, work and activities 2605 2602 Interest
2606 Prizes and Awards 2606 2603 Royalty
2607 Pension and any other periodic payments 2607 2604 Rental other than land and/or building
2608 Gain from derivatives and hedging transactions 2605 Fees related to services, work and activities
2609 Gain reduction in debt face value 2606 Prizes and Awards
2610 Sale of Assets in Indonesia 2608 2607 Pension and any other periodic payments
2611 Insurance Premium / reinsurance 2609 2608 Sale of Assets in Indonesia
2612 Income from transfer of shares 2609 Insurance Premium / reinsurance
2613 After-tax Profits of a permanent establishment 2610 2610 After-tax Profits of a branch or PE
(BUT)

Changed
New
NEW Definition of Income Types (according to PMK-244/PMK.03/2008), required for WHT Key 2306

A Technical services A Jasa Teknik

B Management services B Jasa Manajemen
C Consulting services except construction consulting C Jasa Konsultan kecuali Konsultan Konstruksi
01 Appraisal services 01 Jasa Penilai (Appraisal)
02 Actuary services 02 Jasa Aktuaris
03 Accounting, book keeeping and auditing 03 Jasa Akuntansi, Pembukuan, Dan Atestasi Laporan Keuangan
04 Design fee 04 Jasa Perancang (design)
05 Drilling services in oil and gas industries 05 Jasa Pengeboran (drilling) di Bidang Penambangan Minyak dan Gas
06 Oil and gas, except performed by permanent 06 Bumi (Migas), kecuali yang Dilakukan oleh Bentuk Usaha Tetap (BUT)
establishments
07 Support services in oil and gas industries 07 Jasa Penunjang di Bidang Penambangan Migas
08 Mining and related services in non oil and gas 08 Jasa Penambangan dan dan Jasa Penunjang di Bidang Penambangan Selain Migas
industries
09 Support services in airlines Industry 09 Jasa Penunjang di Bidang Penerbangan dan Bandar Udara
10 Deforestation services 10 Jasa Penebangan Hutan
11 Waste processing services 11 Jasa Pengolahan Limbah
12 Outsourcing services 12 Jasa Penyedia Tenaga Kerja (outsourcing services)
13 Agent fee 13 Jasa Perantara dan/atau Keagenan
14 Securities trading 14 Jasa di Bidang Perdagangan Surat-Surat Berharga, kecuali yang Dilakukan oleh Bursa Efek, KSEI dan KPEI
15 Custodian/storage servcies 15 Jasa Kustodian/Penyimpanan/Penitipan, kecuali yang Dilakukan oleh KSEI
16 Dubbing services 16 Jasa Pengisian Suara (dubbing) dan/atau Sulih Suara
17 Film mixing 17 Jasa mixing Film
18 Services related to computer software, included 18 Jasa sehubungan dengan Software Komputer, termasuk Perawatan, Pemeliharaan dan Perbaikan
maintenance & repair
19 Installation of machinery, 19 Jasa Instalasi/Pemasangan Mesin, Peralatan, Listrik, Telepon, Air, Gas, AC, dan/atau TV
electricity,communication, gas, cable tv (done by Kabel, selain yang Dilakukan oleh Wajib Pajak yang Ruang Lingkupnya di Bidang
construction company) Konstruksi dan Mempunyai Izin dan/atau Sertifikasi Sebagai Pengusaha Konstruksi
20 Installation of machinery, 20 Jasa Perawatan/Perbaikan/Pemeliharaan Mesin,Peralatan, Listrik, Telepon, Air, Gasa, AC,
electricty,communication, gas, cable tv (other TV Kabel, Alat Transportasi/Kendaraan dan/atau Bangunan, selain yang Dilakukan oleh
than construction company) Wajib Pajak yang Ruang Lingkupnya di Bidang Konstruksi dan Mempunyai Izin dan/atau
21 Broker service 21 Jasa Maklon
22 Investigation and security services 22 Jasa Penyelidikan dan Keamanan
23 Event organizer fee 23 Jasa Penyelenggara Kegiatan atau event organizer
24 Packing services 24 Jasa Pengepakan
25 Advertising 25 Jasa Penyediaan Tempat dan/atau Waktu dalam Media Masa, Media Luar Ruang atau
Media Lain untuk Penyampaian Informasi
26 Pest removal services 26 Jasa Pembasmian Hama
27 Cleaning services 27 Jasa Kebersihan atau cleaning service
28 Catering services 28 Jasa Katering atau Tata Boga