Investment Policy Monitor
-
UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the Investment Policy Monitors and the UNCTAD-OECD Reports on G20 Measures.
In 2024, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2012 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for sustainable development.
-
The UNCTAD's Investment Policy Monitor database include official measures affecting FDI adopted by United Nations Member States. These encompass measures explicitly targeting FDI (FDI-specific), as well as general investment measures with a clear impact on foreign investment (FDI-related). The measures are either reported directly to UNCTAD by Member States through annual surveys or identified by UNCTAD researchers through publicly accessible sources (such as government websites and specialized policy databases). The classification of measures as more or less favourable is based solely on their potential impact on investors.
Note: Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
Share





Latest publications

- Home >
- Investment Policy Monitor >
- Indonesia - Indonesian government revised tax holiday regulation to boost investment
Indonesia
Indonesian government revised tax holiday regulation to boost investment
14 Aug 2015The Indonesian government has issued Regulation of Minister of Finance (PMK) number 159/PMK.010/2015 concerning the Provision of Institutional Income Tax Reduction Facility. One of new issues in this PMK is the expansion of sectors designated as pioneer industries and gaining institutional income tax reduction (tax holiday) from five to nine. The additional industries are agricultural product-based manufacture industry, marine transportation industry, manufacture industry that is the main industry in Special Economic Zones, and economic infrastructure other than those using a government and business entity partnership scheme. For machinery and communication equipment industries, the required minimum investment amount has been lowered from IDR 1 trillion to IDR 500 billion. Also, the procedure of filing tax holiday became simpler. For example, filing for tax deductions by companies can be done through One Stop Services (OSS).
-
Type:
- Promotion and facilitation (Investment incentives)
-
Industry:
- Manufacturing
-
Sources:
- Ministry of finance, Indonesia, What's new on Tax Holiday Regulation, http://www.kemenkeu.go.id/en/Berita/what%E2%80%99s-new-tax-holiday-regulation, 27 Aug 2015
- Ministry of finance, Indonesia, Boosting investment in Country, Government to revise tax holiday regulation, http://www.kemenkeu.go.id/en/Berita/boosting-investment-country-government-revise-tax-holiday-regulation, 24 Jul 2015
- Jakarta Post, New tax holiday rule expands industry coverage , http://www.thejakartapost.com/news/2015/08/25/new-tax-holiday-rule-expands-industry-coverage.html, 25 Aug 2015
-
UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the Investment Policy Monitors and the UNCTAD-OECD Reports on G20 Measures.
In 2024, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2012 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for sustainable development.
-
The UNCTAD's Investment Policy Monitor database include official measures affecting FDI adopted by United Nations Member States. These encompass measures explicitly targeting FDI (FDI-specific), as well as general investment measures with a clear impact on foreign investment (FDI-related). The measures are either reported directly to UNCTAD by Member States through annual surveys or identified by UNCTAD researchers through publicly accessible sources (such as government websites and specialized policy databases). The classification of measures as more or less favourable is based solely on their potential impact on investors.
Note: Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
Share





Latest publications
