Salaki Tax Alert | Tax and Business Consulting Firm

Super Deduction for Work Practice, Internship, and or Learning Program for Development Based on Certain Competencies

04 Oct 2019

Ministry of Finance has issued PMK No. 128/PMK.010/2019 as an operational guidelines of PP No. 45/2019 Article 29B regarding provision of gross income deduction maximum 200% for Indonesian Corporate Taxpayers...

Procedures for Implementing Double Tax Avoidance Agreements

14 Dec 2018

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In the context of administrative simplifications and facilitation, provision of legal certainty, and preventing abuse of double taxation avoidance agreement, Government has re-stipulated provisions on the procedures for the application...

Changes in Final Income Tax for Taxpayer with Certain Business Gross Turnover

09 Oct 2018

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Changes in Final Income Tax for Taxpayer with Certain Business Gross Turnover from Government Regulation No. 46 Year 2013 (PP No. 46 Tahun 2013) toGovernment Regulation No. 23 Year 2018 (PP No. 23 Tahun...

Guidance for Filing Country by Country Report

05 Mar 2018

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As the deadline to submit FY 2017 Corporate Tax Return is approaching (for Companies with January – December fiscal year), we want to remind of you the requirement to submit Country by...

Technicalities on Tax Return

22 Feb 2018

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The technicalities of Tax Return that has been updated through the Ministry of Finance Regulation (PMK) No. 9/PMK.03/2018, which is the amendment of PMK No. 243/PMK.03/2014. Some of the key points: No...

Excel File Template for Tax Amnesty Additional Assets Status Report / Template File Excel untuk Pelaporan Status Harta Tax Amnesty

08 Feb 2018

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DGT Regulation PER-25/PJ/2017, which is a follow-up regulation to complement Ministry of Finance Regulation No. 169/PMK.010/2015, which provides detail guidance on the calculation of Debt to Equity Ratio for the purpose of...

Application of Calculation of Debt to Equity Ratio & Reporting of Foreign Private Loan

31 Jan 2018

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Additional Assets Status Report

20 Jan 2018

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Circular regarding the obligation to submit Additional Assets Status Report, for any taxpayer who participated in Tax Amnesty and had declared additional domestics and/or repatriated assets. Read more : Tax Alert...

Controlled Foreign Company & Deemed Dividend

15 Nov 2017

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On July 26, 2017, the Minister of Finance issued a regulation, PMK 107/PMK.03/2017, for determining Deemed Dividend earned by a resident taxpayer owning controlled non-stock exchange foreign company. This regulation...