Pajak Penghasilan (PPh) merupakan pajak yang dikenakan terhadap Subjek Pajak atas Penghasilan yang diterima atau diperoleh dalam tahun pajak. Subjek Pajak berdasarkan Pasal 2 Undang-Undang Pajak Penghasilan (UU PPh) meliputi orang pribadi, warisan yang belum terbagi sebagai satu kesatuan menggantikan … Read More
Director General of Taxes has issued regulation No. 29/PJ/2017 dated 29 December 2017 (PER 29) regarding management procedures of Country-by-Country Report (CbCR) which is further provisions of regulation of Minister of Finance No. 213/PMK.03/2016 dated 30 December 2016 (PMK-213). Submission … Read More
Other Value as Tax Base for Certain Agriculture Goods Brief Explanation Allowing to use 10% of agriculture good’s selling price as VAT base (Art. 3(2)) Whereas VAT rate is 10%, therefore the effective VAT rate for agriculture goods is 1% … Read More