The following is an example of calculating the imposition of income tax cited from Appendix V of PMK 18 of 2021 regarding the Implementation of the Job Creation Law (Tax Cluster). Our article regarding the criteria, requirements, and type of jobs
The Minister of Finance has issued the Minister of Finance Regulation No. 18 of 2021 related to the Implementation of the Job Creation Law No. 11 of 2020 for the Taxation cluster. This regulation (PMK 18/2021) contains detailed
Transitional Provisions for the Implementation of PSAK 72 After discussing the differences in PSAK 72 and important things that need to be considered in their implementation in our previous article. In this article, we discuss how
The enactment of PSAK 72 concerning Revenue from Customer Contracts, which requires implementation since the 2020 accounting year, can have a significant effect on the income position in the company's income statement. For this reason, prior to the closing of the 2020 financial statements, the company's management needs to assess and prepare several things to prevent error in the 2020 financial statements.
Taxation of Dividends according to the Job Creation Law in Indonesia The issuance of the Job Creation Law No. 11 of 2020 has changed several provisions in taxation, one of which is the taxation of dividends. Before going into the section on