The Ministry of Finance issued a new policy through the Regulation of the Finance Minister 237/PMK.010/2020 regarding Tax Treatment, Duty and Levy in the Special Economy Zone (KEK) to increase capital investment and accelerate business activities in KEK. The 100% tax cut facility of Corporate Tax (PPh Badan) is provided to business participants in KEK from the payable Corporate tax with the investment value of at least Rp100 billion.