Referring to the Minister of Finance Regulation (PMK) No. 141 of 2015, Taxpayers who receive income or provide land transportation services are objects of PPh Article 23. In this regulation, it does not specifically mention land transportation service providers who are subject to PPh Article 23, but it mentions various other types of services that can be categorized as transportation services. land. These include freight forwarding services, logistics services, and transportation/expedition services except those regulated in Article 15 of the Income Tax Law.
Based on PMK 141/2015, the general rate applicable to PPh 23 for other services is set at 2 percent of the gross value of services. However, if the service provider does not have a NPWP, a 100 percent higher rate will apply.
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