Is Indonesia tax based on residency?
<blockquote>
  <p>Residential taxation means that you pay taxes based on where you live.
  Many countries use a version of the “183 days” principle. This means
  that if you spend at least half your time living in the country,
  you’re taxed on your worldwide income.</p>
  
  <p>Of course, it’s rarely that simple. The majority of countries have
  criteria you need to fulfill in order to prove you don’t have ties to
  that country. Different countries will have different rules on what
  “ties” you to them. Some of the common ties are: a Wife (or husband),
  kids, real estate that you own but don’t rent, a car that you own,
  bank accounts you’ve set up…the list goes on.</p>
  
  <p>Disqualifying yourself from residential taxation can be a bit complex,
  depending on the country. It’s not impossible, but it will take a
  thorough understanding of the residential tax laws (and some smart
  flag planting). The payoff is worth it. When you prove you don’t have
  ties to a country, you’re no longer deemed a resident. This means you
  no longer pay tax on your worldwide income.</p>
</blockquote>

<p><a href="http://nomadcapitalist.com/flag-theory/" rel="nofollow noreferrer">http://nomadcapitalist.com/flag-theory/</a></p>

<p>Okay. So what about Indonesia. What would be required to be free from income tax in Indonesia. Would a person need to be outside 180 days in a year?</p>

<p>DJP PER-43/pj/2011 is the reported new regulation; the <a href="https://home.kpmg.com/xx/en/home/insights/2011/12/Indonesia-income-tax.html" rel="nofollow noreferrer">reported residence conditions</a> are "any individual present in Indonesia for more than 183 days in any 12-month period or any individual present in Indonesia during a tax year with the intention of residing in Indonesia". Additionally they report</p>

<blockquote>
  <p>An expatriate is resident until the date of final departure from
  Indonesia. An Indonesian national is considered resident from birth
  unless he/she leaves Indonesian permanently. An Indonesian national
  working overseas for more than 183 days in a 12-month period is also
  considered as non-resident. He/She will only be taxed on his/her
  Indonesian-source income, provided that he/she has paid income tax on
  his/her offshore employment earnings and she/he has official proof of
  overseas residence (i.e. employment pass, stamped passport, overseas
  residency cards, certifications from Indonesian Embassy, etc.)</p>
</blockquote>

<p>180 days is not enough.</p>

tax-law