{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "id.tax.183day",
  "versions": [
    {
      "rule_id": "id.tax.183day",
      "version": "2026.1",
      "jurisdiction": "ID",
      "title": "Indonesia 183-day test",
      "summary": "UU PPh art. 2(3)(a) with PMK 18/2021 art. 2(3): resident when present in Indonesia MORE than 183 days within ANY 12-month period — continuous or broken, with a part of a day expressly counted as a full day. The window genuinely rolls; it is not anchored to your arrival. Intent to reside (visa, domicile) is a separate route in on fewer days.",
      "evaluator": "composite_conditional",
      "determinative": true,
      "official_source_url": "https://jdih.kemenkeu.go.id/download/30e903c9-7f01-4a3e-9a48-1ffc4c69a704/18~PMK.03~2021Per.pdf",
      "last_verified": "2026-08-28",
      "effective_from": "2021-02-17",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "part_day_counts": true,
        "arrival_day_counts": true,
        "departure_day_counts": true,
        "same_day_in_out": "counts_in"
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        }
      },
      "logic": {
        "count": {
          "country": "ID",
          "period": "rolling_window",
          "window_months": 12,
          "op": ">",
          "value": 183
        }
      },
      "notifications": [
        {
          "at_count": 170,
          "at_fraction_of_limit": null,
          "message_key": "id183.approaching"
        }
      ],
      "notes": [
        "PMK 18/2021 art. 2(3): 'dalam jangka waktu 12 bulan, baik secara terus menerus atau terputus-putus dengan bagian dari hari dihitung penuh sebagai 1 hari' — 12 MONTHS (month arithmetic), continuous or broken, part-day = full day.",
        "Checked specifically: there is no 'sejak hari pertama' clause — the window is NOT anchored to arrival; day 183 does not make you resident, day 184 does (op >).",
        "sufficient_not_necessary: presence with intent to reside (e.g. a residence visa or domicile) makes you resident regardless of the count."
      ]
    }
  ]
}