SW Indonesia, Author At SW INDONESIA

PERATURAN DIREKTUR JENDERAL PAJAK NOMOR PER – 23/PJ/2025 PENENTUAN SUBJEK PAJAK DALAM NEGERI DAN SUBJEK PAJAK LUAR NEGERI

Bahwa ketentuan PER-23/PJ/2025 bertujuan untuk memperjelas Ketentuan Umum dan Tata Cara Perpajakan, dengan mengatur kembali ketentuan mengenai penentuan status subjek pajak dalam negeri dan subjek pajak luar negeri. Berikut ini adalah ketentuan utama dalam PER-23/PJ/2025: Subjek Pajak Dalam Negeri adalah: Subjek Pajak Luar Negeri adalah: Penghasilan yang diperoleh dari Indonesia oleh WNI yang berada di … Read more

REGULATION OF THE DIRECTOR GENERAL OF TAXES NUMBER PER-23/PJ/2025 ON THE DETERMINATION OF DOMESTIC TAX SUBJECTS AND FOREIGN TAX SUBJECTS

Whereas Regulation PER-23/PJ/2025 aims to clarify the General Provisions and Tax Procedures by re-regulating the provisions concerning the determination of the status of domestic tax subjects and foreign tax subjects. The following are the main provisions of Regulation PER-23/PJ/2025: Domestic Tax Subjects are: Foreign Tax Subjects are: Income earned from Indonesia by an Indonesian citizen … Read more

KBLI 2025 RESMI BERLAKU: PERUBAHAN KUNCI DAN IMPLIKASINYA BAGI KEPATUHAN USAHA DI INDONESIA

Badan Pusat Statistik (BPS) secara resmi menetapkan Klasifikasi Baku Lapangan Usaha Indonesia (KBLI) 2025 melalui Peraturan BPS No. 7 Tahun 2025. Regulasi ini menggantikan KBLI 2020 dan menjadi standar terbaru dalam pengelompokan kegiatan ekonomi nasional, baik untuk kepentingan statistik maupun koordinasi lintas instansi pemerintah. Masa Transisi dan Kewajiban Penyesuaian KBLI Salah satu ketentuan penting dalam … Read more

KBLI 2025 OFFICIALLY COMES INTO FORCE: KEY CHANGES AND THEIR IMPLICATIONS FOR BUSINESS COMPLIANCE IN INDONESIA

The Central Bureau of Statistics (Badan Pusat Statistik – “BPS”) has officially enacted the Indonesian Standard Industrial Classification (Klasifikasi Baku Lapangan Usaha Indonesia – “KBLI”) 2025 through BPS Regulation No. 7 of 2025. This regulation replaces KBLI 2020 and serves as the latest standard for classifying economic activities in Indonesia, both for statistical purposes and … Read more

SW Indonesia Tax Update PER 19 Tahun 2025 (English)

DIRECTOR GENERAL OF TAX REGULATION NUMBER PER – 19/PJ/2025 CONCERNING THE DEACTIVATION OF TAX INVOICE ISSUANCE ACCESS FOR TAXABLE ENTERPRISES THAT FAIL TO FULFILL THEIR OBLIGATIONS IN ACCORDANCE WITH THE LAWS The purpose of this regulation to deactivate the access for tax invoice issuance, as stipulated in the Minister of Finance Regulation Number 81 of … Read more

SW Indonesia Tax Update PER 19 Tahun 2025 (Indonesia)

PERATURAN DIREKTUR JENDERAL PAJAK (DJP) NOMOR PER – 19/PJ/2025 TENTANG PENONAKTIFAN AKSES PEMBUATAN FAKTUR PAJAK TERHADAP PENGUSAHA KENA PAJAK YANG TIDAK MELAKSANAKAN KEWAJIBAN SESUAI DENGAN KETENTUAN PERPAJAKAN PERUNDANG-UNDANGAN DI BIDANG PERPAJAKAN Tujuan dari peraturan ini menonaktifkan akses pembuatan Faktur Pajak sebagaimana diatur dalam Peraturan Menteri Keuangan Nomor 81 Tahun 2024 tentang Ketentuan Perpajakan dalam Rangka … Read more

HIGHLIGHTS OF THE REGULATION OF THE MINISTER OF INVESTMENT AND DOWNSTREAMING/HEAD OF THE INVESTMENT COORDINATING BOARD OF THE REPUBLIC OF INDONESIA NUMBER 5 OF 2025 FOR FOREIGN CAPITAL COMPANIES (“PMA Company”)

The Government of Indonesia has issued the latest provisions relating to the Regulation of the Minister of Investment and Downstreaming/Head of the Investment Coordinating Board Number 5 of 2025 (“BKPM Regulation 5/2025”), which revokes three previously applicable regulations, namely the BKPM Regulation Number 5 of 2021 concerning Guidelines and Procedures for Supervision of Risk-Based Business … Read more

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