The first policy is a matter of tax relief incentives in the revaluation of company assets, both in the State Owned Enterprises (SOEs or “BUMN”) and private parties. Currently, companies are reluctant to do the revaluation of assets because the tax rate is too high.

Revaluation of asset is a readjustment of the value of the company's assets in accordance with the current fair value. Revaluation of assets will increase capital reserves and financial performance in a significant amount.

Generally, income tax (“PPh”) for the purpose of revaluation of assets is 10 percent. However, the tax rate of 10% is reduced to 3%, 4% and 6% for revaluation of assets until Dec 31, 2015, Jan 1 until June 30, 2016 and July 1 until Dec 31, 2016 respectively.

For taxpayers, when filing the revaluation of assets until December 31, 2015, the amount of the special rate of Final income tax with regards to the revaluation of assets will be reduced from 10% to 3%. When revaluation of assets submitted in the period January 1 through June 30, 2016, the amount of the charge is 4%. When filing during July 1 until December 31, 2016, the final amount of the special rate of income tax to 6% revaluation.

The second policy in package volume 5 is the elimination of double taxation for collective investment contract of real estate investment funds or commonly known as REITs (Real Estate Investment Trust). This policy covers the usual securities issued by the company on bail or underlying assets such as property or infrastructure.

Based on the Regulation of the Minister of Finance, the double taxation especially for companies with a special purpose will be eliminated. It is expected that the presence of this instrument, DIRE KIK can appear more attractive in the Indonesian capital market, and to attract the foreign investment.