To attract investment, Indonesia has established a new location based concession called a Special Economic Zone (Kawasan Ekonomi Khusus or "KEK" in Bahasa Indonesia). Comprehensive fiscal and investment incentive facilities are available to investors in a KEK. Tax facilities offered under a KEK include holidays or special treatment for Income Tax, Value Added Tax, Luxury-goods Sales Tax, import duties, and excise facilities. Simplified regulatory and administrative procedures are another advantage. A PDF download by PwC Indonesia is here.