CFC rules apply to Indonesian taxpayers who control non-listed foreign entities (CFC).
Indonesian taxpayers are deemed to get dividends from CFC.
The amount of deemed dividend is the percentage of ownership multiplied by the income of the CFC.
The income used to compute deemed dividends is derived from certain passive income (dividend, interest, royalty, capital gain, and rent from land and buildings).
The deemed dividend is due at the end of the fourth month after the tax returns reporting period ends.