Technical Guidelines on Withholding, Payment, & Reporting of Income Tax Art. 21 and/or Income Tax Art. 26
This Tax alert discusses the main points regulated in Directorate General of Tax Regulation (PER-DJP) Number 32/PJ/2015 regarding Technical Guidelines on Withholding, Payment,... Read More
Other Types of Services as Obejcts of Income Tax Art. 23
This Tax Alert provides a summary of Ministry of Finance Regulation (PMK) Number 141/PMK.03/2015 regarding other types of services as referred in... Read More
Reduction or Waiver of Administrative Sanctions
In order to increase the State’s revenue from taxes, Minister of Finance issued Minister of Finance Regulation No. 91/PMK.03/2015 about the Reduction... Read More
Personal Exemption for Individual Taxpayers
On June 29, 2015, Indonesia Ministry of Finance issued a new Minister of Finance Regulation number PMK 122/PMK.010/2015 (“PMK 122”) regarding Changes... Read More
BPJS for Health and BPJS for Manpower
BPJS is the legal entity which is set up to organize Indonesian social security program. BPJS consists of BPJS for Health and... Read More
SPT PPh Badan Tahun 2014
In order to accommodate some of the tax regulations that were recently issued, the DGT released a new format of Annual Corporate... Read More
SPT PPh Orang Pribadi Tahun 2014
Based on the news posted on DGT’s website, www.pajak.go.id, there are several changes made in the format of individual Tax Return Form... Read More