Minister of Finance Regulation Regarding Job Creation Law
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 provisions regarding income tax exemption requirements for dividends, amendment provisions regarding VAT taxable goods, general tax provisions related to sanctions, and so on.
Minister of Finance Regulation No. 18 of 2021 (PMK 18 of 2021) can be downloaded on the following page:
https://drive.google.com/file/d/1UqmsrixCFbUEZD8Eh12Y6bLq-nY-RMyV/view?usp=sharing
We have discussed the territorial tax system for expatriates in Indonesia in the following article.
We have discussed examples of taxing foreigners only for income from Indonesia in the following article.
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