PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 58 TAHUN 2023 TENTANG TARIF PEMOTONGAN PAJAK PENGHASILAN PASAL 21 ATAS PENGHASILAN SEHUBUNGAN DENGAN PEKERJAAN, JASA, ATAU KEGIATAN WAJIB PAJAK ORANG PRIBADI Peraturan ini bertujuan untuk memberikan kemudahan dan kesederhanaan pelaksanaan pemenuhan kewajiban perpajakan kepada Wajib Pajak atas pemotongan Pajak Penghasilan Pasal 21 serta penyesuaian tarif pajak penghasilan untuk Wajib … Read more
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 58 YEAR 2023 CONCERNING INCOME TAX RATE OF WITHHOLDING TAX ARTICLE 21 ON INCOME IN CONNECTION WITH WORK, SERVICES OR ACTIVITIES OF INDIVIDUAL TAXPAYER This regulation aims to provide convenience and simplicity in fulfilling tax obligations for Taxpayers regarding Withholding Tax Article 21 as well as the … Read more
In the realm of business activities, companies often seek to borrow money from various sources, such as banks, non-bank financial institutions, or other companies—both third-party and related parties. These borrowings play a crucial role in financing working capital and capital expenditure, essential for sustaining business continuity and fostering rapid business growth. At the heart of … Read more
One of the company’s corporate actions to own another company is to buy most of the shares owned by another company. In the event that the Company acquires shares and there is a difference in the selling price between the book value of the shares and the sale and purchase value of the shares, goodwill … Read more
The development of digital technology has created an ecosystem for e-commerce which demonstrates cross-border business transactions, including the sale and purchase of Taxable Goods (BKP) and Taxable Services (JKP). Business entities that have been confirmed as Taxable Businessman (PKP) in Indonesia are bound by Value Added Tax (PPN) regulations for the transfer of BKP and/or … Read more
Infrastructure development is the government’s capital sector to achieve more equitable economic growth. Infrastructure is used as one of the benchmarks of a country’s development. From time to time, the infrastructure built by the government is increasing. Taxes have an essential role because taxes are a source of state revenue to finance state spending, including … Read more
Indonesia has a lot of attractive land for oil palm plantation business. The characteristics of palm oil produce a smooth and soft oil; free from trans fats; to oils that have no taste and smell. As an industry, Indonesia has palm oil plantations tax authorities. Taxes imposed on oil palm plantations are Land and Building … Read more
In order to increase Indonesia’s sustainable economic growth and support the acceleration of economic recovery, and optimizing state revenues to finance national development independently towards fair Indonesian society, affluent and prosperous, it takes various efforts from the Government to make adjustments to fiscal policy. The ratification of the Law on the Harmonization of Tax Regulations … Read more
The taxation of companies listed on the Indonesia Stock Exchange (IDX) is generally the same as that of private companies. Companies registered on the IDX are Domestic Corporate Taxpayers (WPDN Badan). Tax compliances attached to Domestic Corporate Taxpayers are Income Tax (PPh) and Value Added Tax (VAT). There are 3 (three) types of tax collection … Read more
Indonesia is an investment destination country with competitive advantages such as abundant natural resources, a well-trained young workforce, and a large and growing domestic market. Competitive advantages are increasingly easily enjoyed by investors after the issuance of Law No. 11 of 2020 on Job Creation, which is intended to create a better investment climate and … Read more
