Indonesia has published Government Regulation No. 45 of 2019, which provides new incentives for fixed asset investment, worker training, and R&D activities. The incentives are in the former of a super deduction equal to: 60% for costs incurred by labor-intensive industries for investment in tangible fixed assets used for an entity's main business purpose, including land (excluding taxpayers granted incentives for high-priority sectors/regions, which includes 30% allowance, extended loss carry forward, etc.); 200% for costs incurred for work practice, apprenticeship, and/or training activities for developing competency-based human resources; and 300% for costs incurred for eligible R&D activities carried out in...