DGT Instruction No. INS-03/PJ/2016 Concerning Audit Policy to Support the Law No. 11 Year 2016 on Tax Amnesty

NEW FINAL INCOME TAX REGULATION FOR SMALL MEDIUM ENTERPRISESGovernment of Indonesia has recently issued its regulation No. 23 Year 2018 (“GR 23/2018” or “the Regulation”) on June 8th, 2018 concerning Income Tax on Income from businesses received or earned by taxpayers having certain gross turnover. This regulation will be effective on 1 July 2018. The…