Starting January 1, 2016, taxpayers are required to use the e–Billing system to pay taxes. Several State-Owned Banks such as Mandiri and BNI still accept manual tax payment but only... Read More
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 2016. This regulation offers a special treatment to... Read More
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 Equity Ratio allowable for most companies for corporate... Read More
June 2015, the Indonesian Government released a regulation on the implementation of Retirement Insurance Program by BPJS for Manpower, which is PP No. 45 Year 2015. This Retirement Insurance Program (Program Jaminan... Read More
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, & Reporting of Income Tax Art. 21 and/or... Read More
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 Article 23 Paragraph (1) Letter C Number 2... Read More
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 or Waiver of Administrative Sanctions for the Delay... Read More
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 in the Amount of Non-taxable Income / Personal... Read More
BPJS is the legal entity which is set up to organize Indonesian social security program. BPJS consists of BPJS for Health and BPJS for Manpower. BPJS for Health together with... Read More