| Group Wealth tangible | Benefit Period | Depreciation Rate | |
| Straight Line |
| ||
| I. Non Building Group 1 Group 2 Group 3 Group 4 II. Permanent Building Non-Permanent Building | 4 yrs 8 yrs 16 yrs 20 yrs 20 yrs 10 yrs | 25% 12,5% 6,25% 5% 5% 10% | 50% 25% 12,5% 10% - - |
1. Expenditures that can not be charged by the company.
Law. 17 In 2000 Article 9 states:
a. To determine the amount of income tax for a tax Obligation in the form of land and businesses still can not be reduced:
1) The division of profit with the name and in any form such as the dividend paid by insurance companies to policyholders, and the distribution of the remaining businesses.
2) Fees charged or issued for the benefit of private shareholders, partners or members.
3) The reserve fund or cumulation but not tertagih receivable reserves for banks and business to business lease with option rights.
4) health insurance premiums, accident insurance, life insurance, dual-purpose insurance, student insurance dues paid by the personal income tax obligation, unless paid by the employers and the premium is calculated as income for the tax obligation.
5) Compensation with respect to the work or services that are provided in the form of natura and enjoyment, except reimbursement or compensation in the form of enjoyment or natura didaerah particular and in the form of natura and enjoyment associated with the implementation of the work, which is defined with the decision of the Exchequer.
6) exceeds the amount paid to equity shareholders or to the parties that have a special relationship as a reward in connection with the work done.
7) Property that dihibahkan, assistance or donations.
8) Income Tax.
9) Fees charged or issued for the purposes of private Obligation Number or people.
10) Salaries paid to members of the alliance, firm or individual that limited capital is not divided into shares.
11) administrative sanctions such as interest, fines and criminal sanctions and the increase in the form of fines related to the implementation of laws in taxation.
b. Expenditure to obtain, collect, and maintain the revenue that has the benefits of more than one year may not be charged at a time, but charged through depreciation or amortization.
2. Tax Rate
According to the Law. 10, 1994, as was modified by Law no. 17 year 2000 Article 17, paragraph (1) states that the rate of tax levied on income is assessable for tax in the country and form of business is fixed as follows:
| Layer Taxable Income | Tax Rate |
| Until the Rp. 50.000.000,- Above Rp. 50.000.000 until Rp100.000.000,- Above Rp. 100.000.000,- | 10%
|
Law No. 18 Year 1994 as amended with the last 17 of Law No. 2000 states the Minister of finance authorities issued a decision on a comparison between the amount of debt and working capital for the purpose of tax calculation based on this law.