Definition of PKP According to UU KUP No. 6 of 1983 which has been amended by Law No. 7 of 2021 jo. Article 1 of the Law on Harmonization of Taxation, the definition of a Taxable Entrepreneur is an Entrepreneur who delivers Taxable Goods and/or delivers Taxable Services that are subject to tax based on the 1984 Value Added Tax Law and its amendments.   PKP Terms Based on the Regulation of the Minister of Finance Number 197/PMK.03/2013 concerning VAT Limits for Small Entrepreneurs, Entre ... read more

The Head of State has finally released a list of in-kind facilities or compensation provided by the office, which are exempt from income tax (PPh), meaning no tax is collected. The rules regarding in-kind facilities are contained in Government Regulation (PP) Number 55 of 2022, concerning Adjustments to Arrangements in the Field of Income Tax, which was signed on December 20, 2022.   According to Article 24 PP No. 55 of 2022 "Exempted from Income Tax objects for reimbursement or compensat ... read more

In the Regulation of the Director General of Taxes Number 30/PJ/2009 concerning Procedures for Granting Exemption from Payment Obligations or Collection of Income Tax on Income from the Transfer of Land and/or Building Rights, one of the conditions that must be met is to have a Tax Exemption Certificate (SKB) Income. Payment or collection of income tax on income from land and/or building rights (PHTB) is excluded, one of which is the transfer of land and/or building rights due to inheritance. ... read more

An NPWP or Taxpayer Identification Number (NPWP) cannot only be owned by someone who has worked and has an income. The owner of an NPWP with the category of not yet working is included in the category of Non-Effective Taxpayers, because they have a non-effective NPWP to apply for work, for example. The NPWP is held for use as an administrative requirement, among others, to get a job or open a financial account. Requirements for making NPWP to apply for work Quoted from the official website ww ... read more

Foreign workers whose expertise is often considered above the average ability of local workers will certainly have an impact on national development. If the aspects of globalization and national development are linked, then in this case foreign workers (expatriates) are also required to carry out their obligations as taxpayers. From a taxation point of view, expatriates have a positive effect on state revenues, because in general the income earned by expatriates is much higher than that of local ... read more

Sesuai dengan PMK 90 Tahun 2020 dan UU 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (HPP), harta hibahan dalam kondisi tertentu dikecualikan dari objek pajak penghasilan (PPh). Penghasilan Bukan Objek PPh (BOP) berupa harta hibahan terjadi apabila harta hibah tersebut diterima oleh keluarga sedarah dalam garis keturunan lurus satu derajat, badan keagamaan, badan pendidikan, badan sosial termasuk yayasan, koperasi, atau orang pribadi yang menjalankan usaha mikro dan kecil sepanjang tida ... read more

Compulsory Zakat/Religious Donations Zakat is a property that must be set aside by a Muslim or a body owned by a Muslim in accordance with religious provisions to be given to those who are entitled to receive it. For people who do not embrace Islam, it is termed a obligatory religious contribution. Zakat/religious donation is one of the income that is excluded from the object of income tax.   General Requirements Zakat/religious donations can be deducted from gross income as the basis ... read more