News Category Tax

Comparability analysis in transfer pricing is one of the pivotal aspects for implementing the arm's length principles in business. It is so crucial that it has its own regulations being outlined in the Directorate General of Taxes Regulation Number PER-32/PJ/2011 (Peraturan ... Read more

Lately, the implementation of the Principle of Recognizing Service Users (PMPJ) has been emphasized more in the service sector. This is because PMPJ has evolved into an essential foundation that needs to be applied to provide technical guidance. These principles can facilitate ... Read more

In order to support Anti Money Laundering/Terrorist Financing Prevention (Anti Pencucian Uang/Pencegahan Pendanaan Terorisme or APU/PPT) efforts, Accountants and Public Accountants are required to implement and adhere to the provisions regarding the Principles in Recognizing ... Read more

Under the changes in the Harmonization of Tax Regulations Law, there are three mechanisms for calculating Value Added Tax (VAT): the general mechanism, calculation based on other valuation bases, and VAT at certain amount. One of the regulations that discusses a certain amount ... Read more

Taxation is an aspect of a country's economic activities. For businesses, adhering to tax obligations is not only a legal responsibility but also an integral part of maintaining reputation and ensuring the continuity of operational activities. In this context, tax compliance ... Read more

The recently issued PMK has become the main focus among business stakeholders because it addresses the issuance of the Nomor Pokok Pengusaha Barang Kena Cukai (NPPBKC), a unique identification number for individuals engaged in the production, distribution, and trade of excisable ... Read more

On July 13th, the government enacted PMK 72/2023. This regulation, effective from July 17th, 2023, serves as the latest guidelines for calculating the depreciation rate of tangible assets and the amortization of intangible assets. The update on depreciation and amortization ... Read more