Pengaturan PPSW Dalam RUU HPP

FALCON SC TAX UPDATE New Controlled Foreign Company (CFC) Rules Summary of MoF Regulation No. 107/PMK.03/2017 The Minister of Finance of the Republic of Indonesia (“MoF”) has issued its regulation No. 107/PMK.03/2017 (“PMK 107/2017”) dated 27 July 2017 concerning the determination earning of deemed dividend and calculation base for an Indonesian resident Taxpayer with capital…

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…

FISCAL TREATMENT FOR TAXPAYER AND TAXABLE ENTREPRENEUR WHO USE PARTICULAR COLLECTIVE INVESTMENT CONTRACT SCHEME RELATING TO FINANCIAL SECTOR DEEPENING For income tax purposes, special purpose company (SPC) in particular collective investment contract (KIK) scheme will be considered as one unit with its KIK. Particular KIK scheme is real estate investment trust (DIRE) with or without…

I n a c c o r d a n c e w i t h P M K – 2 1 3 a n d P E R – 2 9 Following the release of Country-by-Country Report (“CbCR”) requirements in early 2017 through Minister of Finance (“MoF”) Regulation No. 213/PMK.03/2016 (“PMK-213”), The Directorate General…

DEDUCTION OF ADMINISTRATIVE SANCTION ON TAX ASSESSMENT LETTER, LAND AND BUILDING TAX ASSESSMENT LETTER, AND/OR TAX COLLECTION LETTER AS RESULT OF LAND AND BUILDING TAX INSPECTION, VERIFICATION OR RESEARCH Based on taxpayer request, DGT may reduce administrative sanction on tax assessment letter (SKP), land and building tax assessment letter (SKP PBB) and/or tax collection letter…