Government Regulation Number 36 Year 2017 Concerning The Imposition of Income Tax on Certain Income ​in the Form of Net Assets Treated or Considered as Income

GRANTING STATEMENT OF INCOME TAX DISPENSATION ON INCOME FROM TRANSFER OF LAND AND BUILDING RIGHTS AS RESULT OF INHERITANCE Transfer of land and/or building right as result of inheritance are exempted from income tax from such income. A statement of income tax dispensation will be given on income from transfer of land and/or building right….

SECOND AMENDMENT ON MINISTER OF FINANCE REGULATION NO. 105/PMK.03/2009 CONCERNING RECEIVABLE WHICH APPARENTLY UNCOLLECTIBLE WHICH IS DEDUCTIBLE FROM GROSS REVENUE Article 3 paragraph 1 letter c is amended.The following condition of apparently uncollectible receivables are mandatory which in previous regulation was needed for one condition only: Collection case already submitted to district court or other…

STIPULATION OF DEBT AND EQUITY RATIO FOR INCOME TAX CALCULATION PURPOSES Article 1 For income tax calculation purposes it is set a debt to equity ratio for corporate taxpayer which is established or domiciled in Indonesia and whose capital divided into stocks. Debt is average outstanding of debt within one fiscal year or part of…