MoF Regulation No. 86/PMK.010/2019 dated 10 June 2019





Indonesian government finally has issued the Government Regulation in lieu of Law (Perppu) Republic of Indonesia Number 1 Year 2017 (Perppu 1/2017) which stipulates the access of financial information for tax purposes, which comes in effect on May 8, 2017. This regulation is issued in order to fulfill the Indonesian Government’s commitment to implement Automatic…
LAND AND BUILDING TAX REDUCTION IN MINING/GEOTHERMAL OPERATION IN THE EXPLORATION STAGE Taxpayers of the payable Geothermal Land and Building Tax (PBB) listed on Notification on Tax Due (SPPT) that is still in the Exploration Stage can be granted a reduction of Land and Building Tax (PBB). The Land and Building Tax (PBB) reduction is granted 100%…
GUIDANCE FOR PREPARING EXAMINATION WORK REPORT 1. Examination Work Report (LHP) for testing compliance of taxation obligation LHP consist of 3 parts, they are preface, content and ending. a. Preface 1) Title Page Title page at least must consist of name of examination operation unit (UP2), title of LHP, No of LHP, Date of LHP, taxpayer, taxpayer registration…