PMK No. 169/PMK.010/2015 was released by the Ministry of Finance on September 9, 2015 which regulates the maximum limit of Debt to Equity Ratio allowable for most companies for corporate tax payable calculation.
In this regulation, the maximum limit of Debt to Equity Ratio is set at 4 : 1 (four by one).
Read more : Tax Alert 10.2015 – Debt to Equity Ratio
PMK 169.2015 – Perbandingan Utang Modal utk PPh