PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA NOMOR 10 TAHUN 2025 (PMK 10/2025) TENTANG PAJAK PENGHASILAN PASAL 21 ATAS PENGHASILAN TERTENTU YANG DITANGGUNG PEMERINTAH DALAM RANGKA STIMULUS EKONOMI TAHUN ANGGARAN 2025 Tujuan dari peraturan ini adalah untuk menjaga keberlangsungan daya beli masyarakat dan menjalankan fungsi stabilisasi ekonomi dan sosial, telah ditetapkan paket stimulus ekonomi sebagai upaya pemerintah … Read more
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 10 OF 2025 (PMK 10/2025) CONCERNING INCOME TAX ARTICLE 21 ON CERTAIN INCOME BORNE BY THE GOVERNMENT AS PART OF THE ECONOMIC STIMULUS FISCAL YEAR 2025 The purpose of this regulation is to maintain the purchasing power of the public and to fulfill … Read more
PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA NOMOR 11 TAHUN 2025 (PMK 11/2025) TENTANG KETENTUAN NILAI LAIN SEBAGAI DASAR PENGENAAN PAJAK DAN BESARAN TERTENTU PAJAK PERTAMBAHAN NILAI Peraturan Menteri Keuangan Republik Indonesia Nomor 11 Tahun 2025 (PMK 11/2025) bertujuan untuk memberikan kepastian hukum dalam penghitungan pajak pertambahan nilai dengan menggunakan dasar pengenaan pajak berupa nilai lain dan … Read more
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 11 OF 2025 (PMK 11/2025) CONCERNING OTHER VALUES AS THE BASIS FOR TAX IMPOSITION AND SPECIFIC RATES OF VALUE-ADDED TAX The Regulation of the Minister of Finance of the Republic of Indonesia Number 11 of 2025 (PMK 11/2025) aims to provide legal certainty … Read more
PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA NOMOR 15 TAHUN 2025 (PMK 15/2025) TENTANG PEMERIKSAAN PAJAK Peraturan ini bertujuan untuk memberikan kepastian hukum terhadap pemeriksaan pajak, termasuk pemeriksaan pajak bumi dan bangunan. Pemeriksaan adalah serangkaian kegiatan menghimpun dan mengolah data, keterangan, dan bukti yang dilaksanakan secara objektif dan profesional berdasarkan suatu standar pemeriksaan untuk menguji kepatuhan pemenuhan … Read more
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 15 OF 2025 (PMK 15/2025) REGARDING TAX AUDIT This regulation is designed to provide legal clarity on tax audits, including audits for land and building taxes. A tax audit involves gathering and processing data, information, and evidence in an objective and professional manner, … Read more
Business combinations often become corporate actions carried out by companies in maintaining business continuity. Business combinations that can be carried out are in the form of mergers, acquisitions, or consolidations. Merger means maintaining the existence of one entity and dissolving other entities. Acquisition means taking ownership of an entity and maintaining the operations of both … Read more
REGULATION OF THE DIRECTOR GENERAL OF TAXATION NUMBER 6 OF 2024 CONCERNING USE OF THE RESIDENTIAL IDENTITY NUMBER (NIK) AS A TAXPAYER IDENTIFICATION NUMBER (NPWP), TAXPAYER IDENTIFICATION NUMBER (NPWP) WITH 16 (SIXTEEN) DIGIT FORMAT, AND IDENTITY NUMBER OF THE PLACE OF BUSINESS ACTIVITY (NITKU) IN TAX ADMINISTRATION SERVICES This regulation aims to provide legal certainty … Read more
EXPANSION OF BANK INDONESIA’S AUTHORITY IN FOREIGN EXCHANGE REPORTING THROUGH REGULATION 9/2024 To support the overall stability of the rupiah, Bank Indonesia (“BI”) recently issued Bank Indonesia Regulation No. 9 of 2024 concerning the Management of Foreign Exchange Transactions (“LLD”) (“Regulation 9/2024”), which has been in effect since 23 December 2024. In broad terms, the … Read more
PERLUASAN KEWENANGAN BANK INDONESIA DALAM PELAPORAN DEVISA MELALUI PBI 9/2024 Dalam rangka mendukung stabilitas nilai rupiah secara menyeluruh, Bank Indonesia (“BI”) baru-baru ini menerbitkan Peraturan Bank Indonesia No. 9 Tahun 2024 tentang Pengelolaan Lalu Lintas Devisa (“LLD”) (“PBI 9/2024”) yang telah berlaku sejak 23 Desember 2024 lalu. Dalam gambaran besar, struktur pengelolaan LLD yang diluncurkan dalam PBI … Read more
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