1:25 AM
doeytea
Permanen Establishment (PE), in Indonesia Tax Law, is one kind of tax person and so one kind of taxpayer. The definition of PE, base on Article 2 Paragraph 5 Indonesian Tax Law, shall be an establishment used by an individual who does not reside or is present in Indonesia for not more than 183 (one hundred and eighty-three) days within any 12 (twelve) month period, or by an entity which is not established or domiciled in Indonesia in the form of, among others:a place of management;a representative office;an office;an office;a factory;a workshop;a mining and extraction of natural resources, drilling used for mining exploration;a fishery, animal husbandry, farm, plantation or forestry;a construction, installation or assembly project;the furnishing of services through employees or other personnel,...
