Are US stock dividends taxable?

US stock dividends are taxed a withholding tax at 15% for non-leveraged stocks and 30% for leveraged stocks. The tax is ruled under the Tax Treaty (Perjanjian Penghindaran Pajak Berganda or P3B) between the US and Indonesia. Under this agreement, U.S. issuers apply a withholding tax of 15% for U.S. Stocks and 30% for U.S. Leverage Stocks at the source and no tax slip is provided. In addition, the dividends received in Pluang are net of tax.