RULE & REGULATION
This section is brought to you by taxpert® team, providing information, updates and analysis regarding tax regulation as well as guidelines both in Indonesia and other countries
e-Bupot 23/26
Sahabat taxpert®… Salah satu kewajiban Wajib Pajak adalah memotong pajak penghasilan atas biaya yang dibayarkan kepada Wajib Pajak lainnya. Terdapat beberapa obyek pajak penghasilan yang harus dilakukan pemotongan oleh Wajib Pajak salah satunya adalah obyek PPh Pasal...
Minister of Finance Regulation Number 99/PMK.010/2020
by taxpert® team* Minister of Finance Regulation Number 99/PMK.010/2020 regarding Criteria and/or List of staple goods of which are mostly required by the people that are not subject to Value Added Tax (referred to as “PMK-99/2020”) was issued on August 4th, 2020 and...
Directorate General of Taxation (DGT) Regulation Number PER-25/PJ/2017
PER-25/PJ/2017 about The Implementation of Determination of Company’s Debt and Equity Ratio for Income Tax Calculation Purpose and Procedures for Private external debt Reporting. The content is in Bahasa Indonesia. Please download here
Minister of Finance Regulation Number 171/PMK.03/2017
Minister of Finance Regulation Number 171/PMK.03/2017 about Procedures for Oversight, Administration, Payment and Settlement of Value Added Tax and/or Luxury Goods Sales Tax on Release and/or Transfer of Taxable Goods and/or Taxable Services from Free Zone to Other...
Minister of Finance Regulation Number 165/PMK.03/2017
Minister of Finance Regulation Number 165/PMK.03/2017 about the Second Amendment of Minister of Finance Regulation Number 118/PMK.03/2016 regarding implementation Law No. 11/2016 of the Tax Amnesty Law. The content is in Bahasa Indonesia. Please download here
Minister of Finance Regulation Number 147/PMK.03/2017
Minister of Finance Regulation Number 147/PMK.03/2017 about procedures for the Registration of Taxpayer Registration Number (“NPWP”), Deregistration of NPWP, Confirmation of Taxable Entrepreneur (“SP-PKP”) and the Revocation of SP-PKP. This Regulation revokes Minister...
Inheritance, Tax Free?
Government Regulation (PP) No. 36/2017 regarding the imposition of income tax on the income of a particular form of nett asset required or considered as revenue has been set on September 6, 2017and issued by the Government. One of the important points of the...
PP-36/2017
New rules in taxation related to the Income Tax on Certain Income in the Form of Net Assets Treated or Considered to be Earnings. Click here for details
Minister of Finance Regulation Number 73/PMK.03/2017
Minister of Finance Regulation Number 73/PMK.03/2017 about Amendment of Minister of Finance Regulation number 70/PMK.03/2017 concerning the access to the financial information for the purpose of taxation. The content is in Bahasa Indonesia. please download here