The Indonesian government has set Provincial Minimum Wages (Upah Minimum Provinsi, UMP) as part of efforts to ensure economic protection for workers in various regions. This decision is in line with the provisions stated in Government Regulation (Peraturan Pemerintah, PP) Number 51 Year 2023 (“PP 51/2023”) about Wages, which provides the legal basis for determining … Read more
Article 1 paragraph (1) of Law Number 24 of 2011 regarding the Social Security Administration Agency (“UU 24/2011”) establishes a legal entity to administer social security programs, consisting of BPJS Ketenagakerjaan (Employment Insurance) and BPJS Kesehatan (Health Insurance). BPJS Ketenagakerjaan functions to administer programs for work accident insurance, old-age benefits, pension benefits, and death benefits. … Read more
This regulation aims to simplify and ease the compliance of tax obligations for taxpayers regarding the withholding of Income Tax Article 21 (PPh 21), as well as to adjust the income tax rates for domestic individual taxpayers, following the enactment of Law Number 7 of 2021 on Tax Regulation Harmonization. This regulation specifies the effective … Read more
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