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Luncheon Discussion – Agribusiness Forum for Indonesia and Netherlands (AFIN) | Jakarta, 16 April 2015
INVESTMENT UPDATE
IN INDONESIA
Downstream Agriculture, Holticulture & Cattle Sectors INDONESIA INVESTMENT COORDINATING BOARD Ikmal Lukman Director of Sectors Investment Promotion © 2014 by Indonesian Investment Coordinating Board. All rights reserved
4
th World’s Most
Populous Country
255 17,508islands
million population (in 2015, projected by BPS)
Biggest Archipelagic Nation
IND 16
th
1
NESIA
World’s Largest Economy
(World Bank, 2014)
trillion
USD GDP (PPP)
4,876
USD GDP
per capita (PPP)
Member State
G20
“Investment Grade” (Moody’s, Fitch and R&I) The Investment Coordinating Board of the Republic of Indonesia
2
Indonesia in ASEAN ASEAN is the third largest market in Asia, after China & India.
Indonesia represents: 40% of ASEAN population 38% of ASEAN’s economy Source: IMF, 2014
The Investment Coordinating Board of the Republic of Indonesia
3
Direct Investment
in Indonesia 2010 –2014 (Jan-Dec) 42,2 DDI
USD
34,8 27,53 28.6
total investment realization in Jan-Dec 2014 (IDR 463.1 trillion) .
43,0
FDI
23,43
43.0 billion
28.5
16.2% increase
from the same period in 2013 (IDR 398.6 trillion)
24.6 19.5 16.6
6.8
8.4
10.2
2010
2011
2012
13.6
2013
14.5
FDI
Jan-Dec 2014
2014
Investment Realization in Indonesia Based on Capital Expenditure (USD Billion) Excl. oil, gas, and financial sectors Assumption: Q1,Q2,Q3 rate USD 1 = IDR 10,500 Q4 rate USD 1 = IDR 11,600
DDI
Jan-Dec 2014
13.5 66
% increase from Jan-Dec 2013
% share of total investment realization
21.8 34
% increase from Jan-Dec 2013
% share of total investment realization
The Investment Coordinating Board of the Republic of Indonesia
Source: BKPM, 2014
4
FDI Realization in Indonesia by Country Netherlands’ ranked 5th in 2010-2014
FDI Realization in Indonesia by Origin Country Top-10 Countries Based on Capital Expenditure (USD million) in 2010-2014 Excl. oil, gas, and financial sectors
Ran k
Country
1
Singapore
2
2010
2011
2012
2013
2014
Total 2010-2014
5.565
5.123
4.856
4.671
5.832
26.047
Japan
713
1.516
2.457
4.713
2.705
12.104
3
United States
931
1.488
1.238
2.436
1.300
7.392
4
South Korea
329
1.219
1.950
2.205
1.127
6.829
5
Netherland
608 1.354
967
928
1.726
5.583
6
British Virgin Islands
7
1.616
517
856
786
624
4.399
United Kingdom
276
419
934
1.076
1.588
4.293
8
Malaysia
472
618
530
711
1.776
4.108
9
Mauritius
23
73
1.059
780
541
2.475
566
135
310
376
657
2.044
11.099 12.462
15.156
18.682
17.876
75.275
Total (108 Countries) 16.215 19.475
24.565
28.616
28.530
117.400
10 Hong Kong Total (Top-10 Countries)
The Investment Coordinating Board of the Republic of Indonesia
Source: BKPM, 2014.
5
Investment Performance
Netherland’s FDI Realization by Sector
Based on Capex (USD million) in 2010-2014, not including financial, oil & gas sectors. USD 10.6 million in agriculture sectors. 3,500 3,000
Tertiary 52%
Total 2010-2014
2,500
Primary 32%
2,000 1,500
Plan: USD 9.43 billion Realization: USD 5.6 billion Workforce: 153,805 people
1,000
Secondary 16%
500 0
2010
2011
Group of sectors Rank
Business Field
2012
Plan
2013
Realisasi
2010
2011
2012
2013
2014
Total
351
677
473
178
651
2.330
1
Transportation, Warehousing and Telecommunication
2
Mining
1
399
115
482
633
1.631
3
Chemical & pharmaceutical ind.
14
32
176
174
150
547
4
Construction
203
0
31
18
3
255
5
Food industry
4
97
18
4
91
214
Others
34
149
154
72
198
606
608
1.354
967
928
1.726
5.583
Total
2014
The Investment Coordinating Board of the Republic of Indonesia
6
Jakarta
Investment Performance
Netherland’s FDI Realization by Location
Based on Capex (USD million) in 2010-2014, not including financial, oil & gas sectors Rank Outside Java 34%
Java 66%
Economic Corridor
2010
2011
2012
2013
2014
Total
377
729
500
184
710
2.501
1
Jakarta
2
West Nusa Tenggara
1
399
105
457
503
1.465
3
West Java
12
99
248
193
110
662
4
Banten
203
0
60
22
83
368
5
South Sumatera
0
11
13
25
129
177
6
Others
15
117
41
47
192
411
608
1.354
967
928
1.726
5.583
Total
The Investment Coordinating Board of the Republic of Indonesia
Source: BKPM, 2015.
7
DOWNSTREAM AGRICULTURE Palm Oil, Cocoa & Rubber
Downstream Agriculture: Palm Oil, Cocoa, Rubber
Summary of FDI & DDI (in Rpbillion)
Sectors
35,000
Asumption: US$ 1 = Rp 10,000 in 2010-2014
30,000
FDI = PMA DDI = PMDN
20,000
30,748 25,249
25,000 22,205
Cocoa PMA 11%
18,250
15,000 10,000
PMDN 11,152 10,064
5,000
Rubber 18%
6,591
5,298
Palm Oil 71%
8,842
6,607
-
2010
2011
2012
2013
2014
Manpower DDI 26%
DDI 30% FDI 74%
Rp 145 trillion
FDI 70%
788.000 people
Outside Java 48%
Java 52%
Rp 145 trillion
The Investment Coordinating Board of the Republic of Indonesia
9
Downstream Agriculture: Palm Oil, Cocoa, Rubber
FDI Realization
Based on Business Sector (in US$ million)
Total 2010-2014 Plan: US$ 23.3 billion Realization: US$ 10.8 billionr
9,000 8,000 7,000 6,000 5,000 4,000 3,000 2,000 1,000 -
7,644 5,514 3,645 2,502
1,825
1,115
2010
2011
2,221
2,525
2012
2013
Rencana Rank
Business Sector
3,968
3,075
2014
Realisasi
2010
2011
2012
2013
2014
Total
499
761
898
1.180
944
4.283
437
357
224
439
431
1.889
9
29
82
270
675
1.066
12
71
377
156
272
888
224 132
151 132
95 152
154 242
739 658
1
Basic Chemicals Industry
2
Edible Oils, Plants and Animal Fats Industry (Non Palm Oil)
3
Crude Palm Oil and Palm Based Edible Oils Industry
4
Tire Industry
5
Footwear Industry (including insoles)
6
Cocoa, Chocolate and Sweets Industry
115 0
Others
42
383
488
385
598
1.896
1.115
1.825
2.221
2.525
3.075
10.760
Total
The Investment Coordinating Board of the Republic of Indonesia
10
HORTICULTURE Farming & Processing Industry
Horticulture: Farming & Processing Industry
Summary of FDI & DDI (in Rpbillion)
1,000 900 800 700 600 500 400 300 200 100 -
Asumption: US$ 1 = Rp 10,000 in 2010-2014
FDI = PMA DDI = PMDN
906 521
PMA 403
83
52
2013
2014
139
2010
Capital Expenditure
116
100
2011
2012
Manpower
Location
DDI 21%
DDI 27%
FDI 73%
Rp 3.1 trillion
PMDN
445
419
Java 32% FDI 79%
78.000 people
Outside Java 68%
Rp 3.1 trillion
The Investment Coordinating Board of the Republic of Indonesia
12
Horticulture: Farming & Processing Industry
FDI Realization
600
Based on Industry Sectors (US$ Million)
500 502
400
Rencana
300
Realisasi
200 100
14
40
42
2011
7 2012
-
Total 2010-2014 Plan: US$ 786 million Realization: US$ 231 million Rank
91
189
2010
Industry Sectors
44 37
2013
51
2014
2010 2011 2012 2013
2014
Total
1
Fruits and Vegetables Processing and Preservation through salting, fining, drying and freezing Industry
10
0
9
4
6
28
2
Canned Fruits and Vegetables Industry.
0
0
0
0
0
0
3
Fruit and Vegetables Juice Processing Industry
0
0
0
1
1
1
4
Traditional Medicine Industry
0
0
0
0
0
0
5
Vegetable, Fruits, and Starch Farming
0
36
16
84
16
152
Others
4
4
17
3
23
50
Total
14
40
42
91
44
231
The Investment Coordinating Board of the Republic of Indonesia
13
Horticulture: Farming & Processing Industry
Horticulture Act No. 13 Year 2010 Article 100 1. 2. 3. 4.
Government boosts investment by prioritizing domestic direct investment Foreign direct investment can only be implemented in large –scaled horticulture business The portion of foreign direct investment is limited to 30% (thirty per cent) at the maximum. Foreign investors as meant in clause (2) and clause (3) shall place the funds in domestic bank as much as the capital owned 5. Foreign investors as meant in clause (2) are forbid to use credit facility from state-owned and/or region-owned bank or financial institution.
Article 101 Foreign investors in horticulture sector shall give internship opportunity and perform technology transfer to domestic businesses.
Article 131 1. By the time this Act is applied, the approval of foreign direct investment in horticulture which its permit license has already given by the Government shall remain valid, except for the addition of new capital which will be adapted to the provisions of this Act. 2. Within 4 (four) years after this Act applies, foreign investors who already invested and obtain business license shall comply with the provision in Article 100 clause (2), clause (3), clause (4) and clause (5).
The Investment Coordinating Board of the Republic of Indonesia
14
CATTLE FARMING Cattle Farming and Processing
Cattle Farming & Processing Industry
Summary of FDI & DDI (Rptrillion)
8,000
Assumption: Average rate US$ 1 = Rp 10,000 During 2010-2014
6,000
FDI = PMA DDI = PMDN
4,000
6,741
6,001 5,414
5,771 4,093 3,440
2,000
1,604
PMA
2,752
2,853
PMDN
832 2010
2011
Investment Value
2012
2013
Labor
DDI 29% FDI, 150,397
DDI, 127,265
FDI 71%
Rp 39.5 trillion
277,662 labors
2014 (Q1-Q3)
Location Spread
Outside Java 57%
Java 43%
Rp 39.5 trillion
The Investment Coordinating Board of the Republic of Indonesia
16
Cattle Farming & Processing Industry
FDI Realization
1,400
Based on Industry Sectors (US$ million)
1,000
1,250
1,200
800 674
600
577
400 289
200
Total 2010-2014(Q3) Plan: US$ 4.1 billion Realization: US$ 2.8 billion Rank
2010
2011
2012
Rencana
Industry Sectors
2010
2013
2014 (Q1-Q3)
Realisasi
2011
2012
2014 (Q1-Q3)
2013
Total
1
Edible oils and vegetable & animal fat Industry (non coconut and palm)
437
357
224
439
272
1,729
2
Dairy processing Industry
130
83
42
20
30
305
3
Processed food (including beef)
-
5
78
74
93
249
4
Seasoning and cooking product Industry (including products made from beef essence)
-
18
42
87
39
186
5
Meat processing and preservation Industry
-
0
13
41
55
110
9
Cattle and buffalo Farming
-
7
0
-
10
17
33
72
10
12
79
206
600
541
409
674
577
2,802
Others Total
The Investment Coordinating Board of the Republic of Indonesia
17
Incentives TAX HOLIDAY
TAX ALLOWANCE
IMPORT DUTY FACILITY
(MoF Regulation No.130/PMK.011/2011)
(Government Regulation No.52/2011)
(MoF Regulation No.176/PMK.011/2009)
5-10 50
years
Tax relief facility, starting from the commencement of commercial production.
% for a further 2 years
Reduction of income tax after the expiration of the tax holiday and can be extended by MoF.
Pioneer industry 1. Basic metal industries; 2. Oil refinery industries and/or basic organic chemicals; 3. Machinery industries; 4. Industries of renewable resources; 5. Communication devices industries.
IDR
1
trillion
30
% of investment value Reduction of corporate
net income tax for 6 years, 5% each year.
129
business segments Eligible for tax
allowance, expanded from 38 segments in the previous regulation.
Under certain requirements among others: minimum amount of investment value and workforce, and certain project location (especially outside Java island).
Machines, goods, materials for production 2 years import duty exemption or 4 years for
companies using locallyproduced machines (min.30%).
Industries
Which produces goods and/or services, including: 1. Tourism and culture 2. Public transportation 3. Public health services 4. Mining 5. Construction 6. Telecommunication 7. Port
Minimum investment plan (USD100 million). The Investment Coordinating Board of the Republic of Indonesia
18
Thank You Terima Kasih Indonesia Investment Promotion Centre (IIPC)
Badan Koordinasi Penanaman Modal (BKPM) Indonesia Investment Coordinating Board Jln. Jend. Gatot Subroto No. 44 Jakarta 12190 - Indonesia t . +62 21 525 2008 f . +62 21 525 4945 e .
[email protected]
www.bkpm.go.id The Investment Coordinating Board of the Republic of Indonesia
19
Hilirisasi Pertanian: Kelapa Sawit, Kakao, Karet
Regulasi & Insentif Investasi Daftar Negatif Investasi Bidang Usaha
KBLI
UMKM
Mitra
Maks. PMA
PMDN 100%
Insentif Bebas Pajak
Kurang Pajak
Fasilitas Bea Masuk
Industri minyak mentah (minyak makan) dari nabati dan hewani dibawah kapasitas tertentu sesuai UU.
10411
Industri minyak mentah (minyak makan) dari nabati dan hewani sama dengan atau diatas kapasitas tertentu sesuai UU. (1)
10411
95%
Perkebunan kelapa sawit dengan luas ≥ 25 Ha yang terintegrasi dengan unit pengolahan ≥ kapasitas tertentu sesuai dengan UU. (1)
10432
95%
Industri minyak kelapa sawit < kapasitas tertentu sesuai dengan UU.
10432
Industri minyak kelapa sawit ≥ kapasitas tertentu sesuai dengan UU. (1)
10432
Industri pengupasan, pembersihan dan pengeringan kakao < kapasitas tertentu sesuai dengan UU.
10613
Industri pengupasan, pembersihan dan pengeringan kakao ≥ kapasitas tertentu sesuai dengan UU. (1)
10613
95%
Perkebunan kakao dengan luas ≥ 25 Ha yang terintegrasi dengan unit pengolahan ≥ kapasitas tertentu sesuai dengan UU. (1)
10613
95%
95%
Keterangan: 1. Membutuhkan rekomendasi Mentan. The Investment Coordinating Board of the Republic of Indonesia
20
Hilirisasi Pertanian: Kelapa Sawit, Kakao, Karet
Regulasi & Insentif Investasi Daftar Negatif Investasi Bidang Usaha
KBLI
Perkebunan karet dengan luas ≥ 25 Ha yang terintegrasi dengan industri sheet atau lateks pekat ≥ kapasitas tertentu sesuai dengan UU. (1)
22121 22122
Industri karet menjadi sheet atau lateks pekat < kapasitas tertentu sesuai dengan UU.
22121 22122
Industri karet menjadi sheet atau lateks pekat ≥ kapasitas tertentu sesuai dengan UU. (1)
22121 22122
Industri pengasapan karet .
22121
Industri crumb rubber . (2)
22123
Industri perlengkapan sepeda dan becak (termasuk sadel, ban, rem).
30922
Industri margarin. (3)
10412
Industri minyak goreng sawit curah dan/atau kemasan bermerk dan/atau kemasan sederhana. (4)
10432
UMKM
Mitra
Maks. PMA
Insentif
PMDN 100%
Bebas Pajak
Kurang Pajak
Fasilitas Bea Masuk
95%
95%
Keterangan: 1. Membutuhkan rekomendasi Menteri Pertanian. 2. Membutuhkan rekomendasi ketersediaan bahan baku dari Kementerian Pertanian. 3. Syarat pengurangan pajak: Lokasi di Sulut, Sulsel, Sulteng, Sultra, Sulbar, atau Gorontalo. Terintegrasi usaha budidaya. 4. Syarat pengurangan pajak: Lokasi di Sumatera atau Kalimantan. Investasi > Rp 60 M, tenaga kerja > 100 orang. Industri yang terintegrasi dalam satu wilayah mulai dari proses pemurnian CPO, pemisahan, dan packing minyak goreng sawit (curah, kemasan bermerk dan/atau kemasan sederhana) The Investment Coordinating Board of the Republic of Indonesia
21
Hilirisasi Pertanian: Kelapa Sawit, Kakao, Karet
Regulasi & Insentif Investasi Daftar Negatif Investasi Bidang Usaha
KBLI
UMKM
Mitra
Maks. PMA
PMDN 100%
Insentif Bebas Pajak
Kurang Pajak
Fasilitas Bea Masuk
Industri oleokimia (fatty acids, fatty esters, fatty alcohol, fatty nitrogen compound, glycerine, methyl ester dan/atau turunannya). (1)
20115
Industri natural flavour dan natural fragrance yang bersumber dari hasil pertanian. (2)
20115
Industri kimia dasar organik yang menghasilkan bahan kimia khusus (termasuk food additive, flavour, dan fragrance). (2)
20118
Industri bahan kosmetik dan kosmetik, termasuk pasta gigi. (3)
20232
Industri bubuk kakao, mentega kakao, lemak kakao, dan/atau minyak kakao. (4)
10731
Industri makanan dari cokelat dan kembang gula. (5)
10732
Keterangan: 1. Syarat pengurangan pajak: Lokasi di Sumut, Riau, Jambi, Lampung, Bengkulu, Kallbar, Kaltim, Kalteng, Kalsel, Aceh, Papua dan Papua Barat, Sumbar, Sumsel. Investasi > Rp 300 M, tenaga kerja > 100 orang. Industri yang terintegrasi dalam satu wilayah dengan industri yang berbahan baku CPO, CPKO, dan minyak nabati lainnya. 2. Syarat pengurangan pajak: Investasi > Rp 500 M, tenaga kerja > 100 orang. 3. Syarat pengurangan pajak: Investasi > Rp 50 M, tenaga kerja > 300 orang. 4. Syarat pengurangan pajak: Lokasi di Sulawesi. Investasi > Rp 50 M, tenaga kerja > 100 orang. 5. Syarat pengurangan pajak: Investasi > Rp 100 M, tenaga kerja > 100 orang untuk investasi baru atau > 200 orang untuk perluasan. 50% menggunakan komponen lokal. Minimal 50% produk yang dihasilkan mengandung coklat. The Investment Coordinating Board of the Republic of Indonesia
22
Hilirisasi Pertanian: Kelapa Sawit, Kakao, Karet
Regulasi & Insentif Investasi
Daftar Negatif Investasi Bidang Usaha
KBLI
UMKM
Mitra
Maks. PMA
PMDN 100%
Insentif Bebas Pajak
Kurang Pajak
Fasilitas Bea Masuk
Industri alas kaki (1)
1520x
Industri ban luar dan ban dalam (2)
22111
Keterangan: 1. Syarat pengurangan pajak: Lokasi di Jawa atau Bali. Investasi > Rp 50 M, tenaga kerja > 200 orang. 2. Syarat pengurangan pajak: Investasi > Rp 500 M, tenaga kerja > 100 orang.
The Investment Coordinating Board of the Republic of Indonesia
23
Hortikultura: Pertanian & Industri Pengolahan
Regulasi & Insentif Investasi Daftar Negatif Investasi Bidang Usaha
KBLI
UMKM
Mitra
Maks. PMA
PMDN 100%
Insentif Bebas Pajak
Kurang Pajak
Fasilitas Bea Masuk
Perbenihan hortikultura : - Tanaman hortikultura sayuran lainnya
01139
30%
- Buah anggur
01210
30%
- Buah-buahan tropis
01220
30%
- Buah jeruk
01230
30%
- Buah apel & buah batu
01240
30%
- Buah beri
01251
30%
- Tanaman sayuran semusim
01139
30%
- Tanaman sayuran tahunan
01253
30%
- Tanaman obat
01285 01286
30%
- Jamur
01139
30%
- Tanaman florikultura
01194 01302
30%
*
*) Dengan persyaratan lokasi, jumlah investasi dan tenaga kerja minimum, dan/atau alih teknologi.
The Investment Coordinating Board of the Republic of Indonesia
24
Hortikultura: Pertanian & Industri Pengolahan
Regulasi & Insentif Investasi Daftar Negatif Investasi Bidang Usaha
KBLI
UMKM
Mitra
Maks. PMA
PMDN 100%
Insentif Bebas Pajak
Kurang Pajak
Fasilitas Bea Masuk
Budidaya hortikultura : - Buah semusim
01132
30%
- Anggur
01210
30%
- Buah tropis
01220
30%
- Jeruk
01230
30%
- Apel dan buah batu
01240
30%
- Buah beri
01251
30%
- Sayuran Daun (antara lain: kubis, sawi, bawang daun, seledri)
01131
30%
- Sayuran Umbi (antara lain: bawang merah, bawang putih, kentang, wortel)
01134
30%
- Sayuran Buah (antara lain: tomat, mentimun)
01133
30%
- Cabe, paprika
01283
30%
- Jamur
01136
30%
- Tanaman hias
01193
30%
- Tanaman hias non bunga
01301
30%
*
*) Dengan persyaratan lokasi, jumlah investasi dan tenaga kerja minimum, dan/atau alih teknologi.
The Investment Coordinating Board of the Republic of Indonesia
25
Hortikultura: Pertanian & Industri Pengolahan
Regulasi & Insentif Investasi Daftar Negatif Investasi Bidang Usaha
KBLI
UMKM
Mitra
Maks. PMA
Insentif PMDN 100%
Bebas Pajak
Kurang Pajak
Fasilitas Bea Masuk
Industri pengolahan hortikultura :
- Pengasinan/pemanisan buah-buahan dan sayuran
10311
30%
- Pelumatan buah-buahan dan sayuran
10320
30%
- Pengeringan buah-buahan dan sayuran
10313
30%
- Pembekuan buah-buahan dan sayuran
10314
30%
- Pengolahan sari buah dan sayuran
10330
30%
*
*
Usaha perbenihan perkebunan dengan luas kurang dari 25 Ha : - Jambu mete
01252
- Rempah lainnya
01289
*) Dengan persyaratan lokasi, jumlah investasi dan tenaga kerja minimum, dan/atau alih teknologi.
The Investment Coordinating Board of the Republic of Indonesia
26
Hortikultura: Pertanian & Industri Pengolahan
Regulasi & Insentif Investasi Daftar Negatif Investasi Bidang Usaha
KBLI UMKM
Mitra
Maks. PMA
PMDN 100%
Insentif Bebas Pajak
Kurang Pajak
Fasilitas Bea Masuk
Usaha industri perbenihan perkebunan dengan luas 25 Ha atau lebih: - Jambu mete
01252
30%
- Rempah lainnya
01289
30%
Usaha perkebunan dengan luas kurang dari 25 Ha : - Jambu mete
01252
- Rempah lainnya
01289
Usaha perkebunan dengan luas 25 Ha atau lebih sampai luasan tertentu tanpa unit pengolahan sesuai dengan UU: - Jambu mete
01252
95%*
- Rempah lainnya
01289
95%*
*) Dengan rekomendasi Menteri Pertanian.
The Investment Coordinating Board of the Republic of Indonesia
27
Hortikultura: Pertanian & Industri Pengolahan
Regulasi & Insentif Investasi Daftar Negatif Investasi Bidang Usaha
KBLI UMKM
Mitra
Maks. PMA
Insentif
PMDN 100%
Bebas Pajak
Kurang Pajak
Fasilitas Bea Masuk
Usaha perkebunan dengan luas 25 Ha atau lebih yang terintegrasi dengan unit pengolahan dengan kapasitas sama atau melebihi kapasitas tertentu sesuai dengan UU: - Perkebunan jambu mete dan industri biji mete kering dan Cashew Nut Shell Liquid (CNSL)
01252 10614
95%*
Usaha industri pengolahan hasil perkebunan di bawah kapasitas tertentu sesuai dengan UU: - Industri jambu mete menjadi biji mete kering dan Cashew Nut Shell Liquid (CNSL)
10614
Usaha industri pengolahan hasil perkebunan dengan kapasitas sama atau melebihi kapasitas tertentu sesuai dengan UU: - Industri jambu mete menjadi biji mete kering dan Cashew Nut Shell Liquid (CNSL)
10614
Industri makanan olahan : - Industri asinan buah-buahan dan sayursayuran
10311
Pengolahan obat tradisional
21022
Usaha industri obat tradisional
21022
95%*
*) Dengan rekomendasi Menteri Pertanian
The Investment Coordinating Board of the Republic of Indonesia
28
Peternakan Sapi & Industri Pengolahan
Regulasi & Insentif Investasi Daftar Negatif Investasi Bidang Usaha
KBLI UMKM
Mitra
Maks. PMA
Insentif PMDN 100%
Bebas Pajak
Kurang Pajak
Fasilitas Bea Masuk
Pembibitan sapi potong dan budidaya penggemukan sapi lokal. (1)
01411
Industri minyak mentah (minyak makan) dari nabati dan hewani dibawah kapasitas tertentu sesuai UU.
10411
Industri minyak mentah (minyak makan) dari nabati dan hewani sama dengan atau diatas kapasitas tertentu sesuai UU. (2)
10411
Industri pengolahan susu bubuk dan susu kental manis
10510
Industri susu bubuk, susu kental manis, dan Susu cair. (3)
10520
Industri makanan bayi. (4)
10791
95%
Keterangan: 1. Syarat pengurangan pajak: > 5.000 ekor per tahun per siklus. 2. Membutuhkan rekomendasi Menteri Pertanian. 3. Syarat pengurangan pajak: Lokasi di Sumbar, Bengkulu, Jabar, Jateng, DIY, Jatim, Bali, NTB, atau Sulsel. Investasi > Rp 100 M, tenaga kerja > 100 orang, kapasitas > 50 ton/tahun. 4. Syarat pengurangan pajak: Investasi > Rp 100 M, tenaga kerja > 100 orang untuk investasi baru atau > 200 orang untuk perluasan, bermitra dengan UMKM/koperasi.
The Investment Coordinating Board of the Republic of Indonesia
29
