LAST CALL REMINDER SW Indonesia Reminds Important Dates of Reports and Program Submission in Indonesia 01. LAST CALL: KPPK Report – Offshore Borrowings KPPK report is a report containing information which is the result of an assessment by an independent public accountant and has been examined based on the Attestation Procedure.The KPPK report based on … Read more
Changes in Final Income Tax on Construction Services Construction services are among one of the type of businesses or activities that are very much needed in supporting the development of the Government or private facilities and infrastructures that have a very important role in supporting economic and social activities in national development. In order to … Read more
Adjustment of Value Added Tax (VAT) Policy in the Law on Harmonization of Tax Regulations. 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 … Read more
ALL ABOUT NEW All This Month Articles Present What Is New In Indonesia Tax Regulation And SW Indonesia 01. New Rate 2022 of Final Corporate Income Tax (CIT) on Construction Company Government Regulation (PP) Number 9 of 2022 is a new regulation issued by the government to improve a more conducive construction business climate. 02. … Read more
Transparency of financial statements, especially for public entities, is very important for its users. The financial statements are not only used to assess the financial performance and cash flows of the entity within a certain period of time, but are also used as considerations in making strategic decisions for its users. International Standards on Auditing … Read more
Income Tax (PPh) is a tax imposed on Tax Subjects on Income received or earned in the tax year. Tax subjects based on Article 2 of the law (UU PPh) include individuals, undivided inheritance as a unit to replace those entitled to, entities, and permanent establishments. Income in question is any additional economic capability received … Read more
Sustainable Finance can be defined as the overall support of the financial services industry for sustainable growth, resulting from the alignment of economic, social, and environmental interests. The banking sector began to initiate to cultivate “Green Banking” related to this definition in contributing to the realization of Sustainable Finance. This concept was developed by the Financial … Read more
Director General of Taxes has issued regulation No. 29/PJ/2017 dated 29 December 2017 (PER 29) regarding management procedures of Country-by-Country Report (CbCR) which is further provisions of regulation of Minister of Finance No. 213/PMK.03/2016 dated 30 December 2016 (PMK-213). Submission of Notification (notification submitted by Taxpayer to the Directorate General of Taxes stating that the … Read more
Other Value as Tax Base for Certain Agriculture Goods Brief Explanation Further Outline ART. 5(2) VAT taxable who uses other value as tax base should issue tax invoice or other document equivalent with tax invoice ART. 6(2) Industrial company is appointed as VAT collector for deliveries of goods, that use other value as tax base … Read more
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