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ARTICLE 2

U.S. Income Tax Treaty — Indonesia Income Tax Treaty - 1988 · 2026-10-03 edition · updated 2026-10-04 · United States

Taxes Covered

(1) The existing taxes which are the subject of this Convention are:

(a) In the case of Indonesia, the income tax (pajak penghasilan 1984), (b) and to the extent provided in such income tax, the company tax (pajak

perseroan 1925), and the tax on interest, dividends, and royalties (pajak atas bunga, dividen dan royalty 1970). (b) In the case of the United States, the income taxes imposed by the Internal Revenue Code (but excluding the accumulated earnings tax, the personal holding company tax, and social security taxes).

(2) The Convention shall also apply to any identical or substantially similar taxes which are

subsequently imposed in addition to, or in place of, the existing taxes.

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▸Contents — U.S. Income Tax Treaty — Indonesia Income Tax Treaty - 1988
U.S. Income Tax Treaty — Indonesia Income Tax Treaty - 1988

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