News Category Tax

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

What should a taxpayer do in a tax audit in Indonesia? Before we share our views about what taxpayers should do in a tax audit in Indonesia, we will first describe what tax audit is and the criteria for a taxpayer to be subject to a tax audit in Indonesia.   What ... Read more

How Indonesian Tax Office Calculate the Taxable Income There is a question of how the tax office calculates the taxable income if a taxpayer doesn’t have any bookkeeping or accounting record, then how tax office can identify the revenue? The answer is the tax office ... Read more