Pengaturan Pajak Karbon dan Pokok – Pokok Perubahan UU Cukai Dalam RUU HPP

AMENDMENT ON MINISTER OF FINANCE REGULATION NO. 191/PMK.010/2015 CONCERNING FIXED ASSETS REVALUATION FOR FISCAL PURPOSES FOR APPLICATION SUBMITTED ON 2015 AND 2016 This amendment refers to revaluation of fixed assets with following condition: Fixed assets should be located in Indonesia and have useful life more than 1 year. Approved fixed assets revaluation under this regulation…

ADJUSTMENT ON NON TAXABLE INCOME Non taxable income will be adjusted as follow:a.    IDR 54,000,000 for individual taxpayerb.    Additional IDR 4,500,000 for married taxpayerc.    Additional IDR 54,000,000 for wife whose income is combined with her husbandd.   Additional IDR 4,500,000 for every family’s dependent related by blood and marriage in direct linage also adopted child, with…

AMENDMENT ON MINISTER OF FINANCE REGULATION NO. 106/PMK.010/2015 CONCERNING TYPES OF LUXURY TAXABLE GOODS OTHER THAN MOTOR VEHICLES WHICH SUBJECT TO SALES TAX ON LUXURY GOODS Types of luxury goods in attachment I Minister of Finance Regulation No. 106/PMK.010/2015 which previously classified based on its area now is amended based on its value. Luxury housing…

IMPORT AND TRANSFER OF CERTAIN TRANSPORTATION EQUIPMENT AND ITS TAXABLE SERVICES WHICH ARE NOT COLLECTED FROM VALUE ADDED TAX Article 1Import on particular means of transportation which are not collected from VAT includes: Water, underwater, air means of transportation and train including their spare parts imported by Defense Ministry, Nation Army, State police and other…