The amount of taxable income for domestic taxpayers and permanent business establishments is determined based on gross income minus costs for obtaining, collecting and maintaining income, including promotional and sales
Category: Tax, State, Institution
Tax, State, Institution
Effective Rate of Income Tax Article 21Effective Rate of Income Tax Article 21
Taxpayers feel that the calculation of PPh Article 21 is very complicated, taking into account progressive rates, non-taxable income (PTKP), position costs, permanent and non-permanent employees, non-employees, holiday bonuses/allowances (THR),
Customs, Excise and Tax Provisions for Import and Export of Shipped GoodsCustoms, Excise and Tax Provisions for Import and Export of Shipped Goods
The Ministry of Finance (Kemenkeu) has issued Minister of Finance Regulation (PMK) Number 96 of 2023 concerning Customs, Excise and Tax Provisions for the Import and Export of Consigned Goods,
Reporting of Income Tax Objects on Natura and/or Enjoyments in the Annual Personal Income Tax SPTReporting of Income Tax Objects on Natura and/or Enjoyments in the Annual Personal Income Tax SPT
Employees must calculate compensation or compensation in kind and/or enjoyment received during January 1, 2023 to June 30, 2023 correctly. Apart from that, employees must also be able to know
Gold & Jewelery VAT RatesGold & Jewelery VAT Rates
Based on (PMK) Number 48 of 2023 regarding the sale/delivery of gold. Taxable Entrepreneurs (PKP) who manufacture Gold Jewelry are required to collect VAT at a certain amount of 1.1%
Corporate Taxpayers Also Need NPWP ValidationCorporate Taxpayers Also Need NPWP Validation
The DJP explained that corporate taxpayers who are registered with a 15-digit NPWP valid only until December 31 2023, will be given a 16-digit NPWP. This is in accordance with
Issuance of Tax Assessment Letters and Tax Collection LettersIssuance of Tax Assessment Letters and Tax Collection Letters
The Director General of Taxes may issue a Tax Assessment Letter and/or Tax Collection Letter for the Tax Period, Part of the Tax Year, or Tax Year before the Taxpayer