Category: Tax, State, Institution

PPh 23 applies to income that is not fixed and received by non-taxpayers. Different from PPh 21, PPh 23 is charged at a fixed rate determined by tax regulations. PPh

SPT is an Annual Tax Return which is used to report the calculation and/or payment of tax. The Annual Income Tax SPT is divided into two, namely the Individual Annual

Based on PP 48 of 2023 concerning the End of Handling the Covid-19 Pandemic, with the end of the handling of Covid-19 and National Economic Recovery (PEN), the submission of

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,

The Directorate General of Taxes (DJP) of the Ministry of Finance stated that the average effective rate (TER) for withholding Income Tax (PPh) 21 will come into effect from the

In Minister of Finance Regulation (PMK) Number 120 of 2023 concerning Value Added Tax on the Delivery of Landed Houses and Flats Borne by the Government for the 2023 Fiscal

The fundamental reason that taxpayers need to report annual tax returns is because the Indonesian tax system adheres to self-assessment. The state gives trust and authority to taxpayers to calculate,

Taxpayers who have been confirmed as Taxable Entrepreneurs (PKP) must have an electronic certificate (digital certificate) or certificate to have easy access to carry out their tax obligations. However, based

DJP Banten Intermediate Expert Tax Counselor Dedi Kusnadi said that the sophisticated tax system which is ready to be launched on July 1 2024 will be able to close the

In accordance with PER-03/PJ/2022 article 18 paragraph (1), electronic tax invoices (e-invoices) must be uploaded and approved by the Directorate General of Taxes (DJP) no later than the 15th of