Indonesian Tax Amnesty 2016 / 2017
As you may be aware of, the Tax Amnesty Law No. 11 Year 2016 is effective beginning July 1, 2016. From July... Read More
Personal Exemption for Individual Taxpayers
New tax regulations, PMK 101 and 102, were issued on June 27, 2016 to adjust the amount of personal exemptions (PTKP) for... Read More
Reduction and Waiver of PBB and its Administrative Sanction
DKI Jakarta Governor issued Governor Regulation No. 103 Year 2016 (PerGub DKI Jakarta No. 103 Tahun 2016) on April 22, 2016 to... Read More
KEP DJP No. KEP-56/PJ/2016
On April 12, 2016, DGT issued KEP DJP No. KEP-56/PJ/2016 as a response to internal network trouble occurring on October 15, 2015... Read More
Amendment of PMK 191/PMK.010/2015 about Revalution of Fixed Assets for Tax Purposes Submitted in 2015 and 2016
On December 21, 2015, the Ministry of Finance stipulated PMK 233/PMK.03/2015 as an amendment of PMK 191/PMK.010/2015 about Revaluation of Fixed Assets... Read More
Revalution of Fixed Assets for Tax Purposes Submitted in 2015 and 2016
PMK 191/PMK.010/2015 is a special regulation which only regulates the revaluation of fixed assets for tax purposes in year 2015 and year... Read More
Company Debt to Equity Ratio for Calculating Income Tax (PMK 169/PMK.010/2015)
PMK No. 169/PMK.010/2015 was released by the Ministry of Finance on September 9, 2015 which regulates the maximum limit of Debt to... Read More
The Implementation of Retirement Insurance Program
June 2015, the Indonesian Government released a regulation on the implementation of Retirement Insurance Program by BPJS for Manpower, which is PP No. 45... Read More
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