News Category Tax

Certain taxpayers who conduct transactions with related parties (“transfer pricing”) are required to apply the arm length principles in their business practice, prepare and maintain transfer pricing documents (“TP Documentation”). We will discuss ... Read more

Shifting the profit to countries that provide lower taxes or even tax exemptions, have resulted in losses in tax revenues. It has become one of the Indonesian government's concerns in tax matters.   Related Party Transactions on Tax Regulations in ... Read more

After discussing the articles on income tax on dividends which are tax-exempt through the Job Creation Law (Law Number 11 of 2020), with the issuance of the Minister of Finance Regulation Number 18 of 2021 which is effective on 17 February 2021, in this article we will explain ... Read more

One of the key items in the Job Creation Law is the implementation of the territorial tax system from the worldwide tax system previously.   This article is an update on the Income Tax of Expatriates who work in Indonesia, which now for some jobs ... Read more

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 that are eligible for the ... Read more

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 ... Read more

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 discussing the tax provisions on ... Read more