An individual is regarded as a tax resident if one fulfils any of the following conditions:
- Resides in Indonesia.
- Is present in Indonesia for more than 183 days in any 12-month period.
- Is present in Indonesia during a fiscal year and intends to reside in Indonesia.
Residency issues may also be impacted by the application of DTAs.
Any Indonesian citizen who works abroad for more than 183 days in any 12-month period is considered a non-resident taxpayer. For such non-resident taxpayers, income received or earned with respect to their work abroad that has already been taxed abroad is not subject to income tax in Indonesia.