Permanent Establishment

Permanent Establishment is
A. an establishment in Indonesia, used by a person  staying outside Indonesia or stay in Indenesia for less than     183 during the year, or

B. a corporation not established or not domicile in Indonesia, which doing business or activities in Indonesia in the form of 

1. a management domicile;

2. a branch office;

3. a representative office;

4. an office building;

5. a factory;

6. a workshop;

7. place to promote or sell;

8. mining and extraction of natural resources;

9. mining area;

10. fishery, animal husbandry, farm, plantation or forestry;

11. a construction, installation or assembly project;

12. the furnishing of services through employees or other personnel, if conducted for more than 60 (sixty) days within 12 (twelve) month period;

13. an individual or an entity acting as a dependent agent;

14. an agent or employee of an insurance company that is not established or domiciled in Indonesia who collects premiums or insures risk in Indonesia, or

15. computer, electronic device or automatic device used to conduct electronic transaction for internet business transactions.