DGT Regulation PER-25/PJ/2017, which is a follow-up regulation to complement Ministry of Finance Regulation No. 169/PMK.010/2015, which provides detail guidance on the calculation of Debt to Equity Ratio for the purpose of Corporate Income Tax Return, as well as the reporting of foreign private loan.
In summary, based on this PER-25/PJ/2017, if you are a Corporate Taxpayer that is established or domiciled in Indonesia, if you fulfill certain criterion, you are required to submit:
- Report on the Calculation of Debt to Equity Ratio; and
- Report on Foreign Private Loan
as attachments to your Corporate Income Tax Return. This requirement is applied for FY 2017 onwards.