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TIME TEST P3B YANG BERLAKU EFEKTIF

(BENTUK USAHA TETAP)

PENGAWASAN
NO. NEGARA KONSTRUKSI INSTALASI PERAKITAN JASA LAINNYA
KONSTRUKSI
1 Algeria 3 months 3 months 3 months 3 months 3 months/12 months
2 Australia 120 days 120 days 120 days 120 days 120 days/12 months
3 Austria 6 months 6 months 6 months 6 months 3 months/12 months
4 Bangladesh 183 days 183 days 183 days 183 days 91 days/12 months
5 Belgium 6 months 6 months 6 months 6 months 3 months/12 months
6 Brunei Darussalam 183 days 3 months 3 months 183 days 3 months/12 months
7 Bulgaria 6 months 6 months 6 months 6 months 120 days/12 months
8 Canada 120 days 120 days 120 days 120 days 120 days/12 months
9 Czech 6 months 6 months 6 months 6 months 3 months /12 months
10 China 6 months 6 months 6 months 6 months 6 months/12 months
11 Croatia 6 months 6 months 6 months 6 months 3 months/12 months
12 Denmark 6 months 3 months 3 months 6 months 3 months/12 months
13 Egypt 6 months 4 months 4 months 6 months 3 months/12 months
14 Finland 6 months 6 months 6 months 6 months 3 months/12 months
15 France 6 months N/A 6 months 183 days/12 months 183 days/12 months
16 Germany 6 months 6 months N/A N/A 7,5%
17 Hongkong 183 days 183 days 183 days 183 days 183 days/12 months
18 Hungary 3 months 3 months 3 months 3 months 4 months/12 months
19 India 183 days 183 days 183 days 183 days 91 days/12 months
20 Iran 6 months 6 months 6 months 6 months 183 days/12 months
21 Italy 6 months 6 months 6 months 6 months 3 months/12 months
22 Japan 6 months 6 months N/A 6 months N/A
23 Jordan 6 months 6 months 6 months 6 months 1 month/12 months
24 Korea, Republic of 6 months 6 months 6 months 6 months 3 months/12 months

TaxFlash 2024 - Page : 1


PENGAWASAN
NO. NEGARA KONSTRUKSI INSTALASI PERAKITAN JASA LAINNYA
KONSTRUKSI
Korea, Democratic People’s
25 12 months 12 months 12 months 12 months 6 months/12 months
Republic of
26 Kuwait 3 months 3 months 3 months 3 months 3 months/12 months
27 Luxembourg 5 months 5 months 5 months 5 months 10%
28 Maroko 6 months 6 months 6 months 6 months 60 days/12 months
29 Malaysia 6 months 6 months 6 months N/A 3 months/12 months
30 Mexico 6 months 6 months 6 months 6 months 91 days/12 months
31 Mongolia 6 months 6 months 6 months 6 months 3 months/12 months
32 Netherlands 6 months 6 months 6 months 6 months 3 months/12 months
33 New Zealand 6 months 6 months 6 months 6 months 3 months/12 months
34 Norway 6 months 6 months 6 months 6 months 3 months/12 months
35 Pakistan 3 months 3 months 3 months 3 months 15%
36 Papua New Guinea 120 days 120 days 120 days 120 days 120 days/12 months
37 Philippines 6 months 3 months 3 months 6 months 183 days/12 months
38 Poland 183 days 183 days 183 days 183 days 120 days/12 months
39 Portuguese 6 months 6 months 6 months 6 months 183 days/12 months
40 Qatar 6 months 6 months 6 months 6 months 6 months/12 months
41 Romania 6 months 6 months 6 months 6 months 4 months/12 months
42 Russia 3 months 3 months 3 months 3 months Tanpa Time Test
43 Saudi Arabia* N/A N/A N/A N/A N/A
44 Serbia 6 months 6 months 6 months 6 months 6 months/12 months
45 Seychelles 6 months 6 months 6 months 6 months 3 months /12 months
46 Singapore 183 days 183 days 183 days 6 months 90 days/12 months
47 Slovak 6 months 6 months 6 months 6 months 91 days/12 months
48 South Africa 6 months 6 months 6 months 6 months 120 days/12 months
49 Spain 183 days 183 days 183 days 183 days 3 months /12 months

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PENGAWASAN
NO. NEGARA KONSTRUKSI INSTALASI PERAKITAN JASA LAINNYA
KONSTRUKSI
50 Sri Lanka 90 days 90 days 90 days 90 days 90 days/12 months
51 Sudan 6 months 6 months 6 months 6 months 3 months/12 months
52 Suriname 6 months 6 months 6 months 6 months 91 days/12 months
53 Sweden 6 months 6 months 6 months 6 months 3 months/12 months
54 Switzerland 183 days 183 days 183 days 183 days 5%
55 Syria 6 months 6 months 6 months 6 months 183 days/12 months
56 Taipei / Taiwan 6 months 6 months 6 months 6 months 120 days/12 months
57 Thailand 6 months 6 months 6 months 6 months 6 months/12 months
58 Tunisia 3 months 3 months 3 months 3 months 3 months/12 months
59 Turkey 6 months 6 months 6 months 6 months 183 days/12 months
60 UAE (United Arab Emirates) 6 months 6 months 6 months 6 months 6 months
61 Ukraine 6 months 6 months 6 months 6 months 4 months/12 months
62 United Kingdom 183 days 183 days 183 days 183 days 91 days/12 months
63 United States of America 120 days 120 days 120 days 120 days 120 days/12 months
64 Uzbekistan 6 months 6 months 6 months 6 months 3 months/12 months
65 Venezuela 6 months 6 months 6 months 6 months 10%
66 Vietnam 6 months 6 months 6 months 6 months 3 months/12 months
* P3B antara Indonesia dengan Saudi Arabia hanya mengatur mengenai transportasi penerbangan dalam jalur internasional.

TaxFlash 2024 - Page : 3

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