Tax Update January 2019
Tax Update January 2019 menjelaskan peratran terkait makanan dan minuman untuk seluruh pegawai dan tunjangan dalam bentuk natura di daerah tertentu yang terkait dengan pekerjaan, dan dapat dikurangkan dari penghasilan bruto pemberi kerja (Peraturan Menteri Keuangan No. 167/PMK.03/2018).
Tax Update November 2018
Tax Update November 2018 menjelaskan ketentuan baru untuk penerapan persetujuan penghindaran pajak berganda sesuai dengan Peraturan Direktur Jenderal Pajak No. PER-25/PJ/2018.
Tax Update October 2018
Tax Update October 2018 menjelaskan indikator-indikator dari wajib pajak yang menjadi prioritas untuk potensi penerimaan negara.
Transfer Pricing Guide Vol. 2 - July 2018
Kami akan secara berkala menerbitkan Panduan Harga Transfer (Transfer Pricing) untuk secara umum menjelaskan ketentuan harga transfer di Indonesia. Dalam publikasi ini, Panduan Harga Transfer terdiri dari:
- Analisa Fungsi
- Faktor Kesebandingan
- Klasifikasi Usaha
Tax Update June 2018
Tax Update June 2018 menjelaskan peraturan pelaksanaan dari Badan Koordinasi Penanaman Modal (BKPM) untuk fasilitas pengurangan PPh Badan (Tax Holiday) untuk beberapa industri pionir.
Tax Update January 2019
The Tax Update January 2019 covers the provision of food and drink to all employees and the compensation in the form of benefit-in-kind in certain area which is related to the work implementation which can be deducted from the gross income for the employer (Ministry of Finance Regulation No. 167/PMK.03/2018)
Tax Update November 2018
The Tax Update November 2018 covers the new procedures for applying the Double Taxation Avoidance Agreement under the Directorate General of Tax Regulation No. PER-25/PJ/2018.
Tax Update October 2018
The Tax Update October 2018 covers the indicators of taxpayers that will be the priority target for potential tax revenue.
Tax Update August 2018
The Tax Update August 2018 provides the list of countries having Qualifying Competent Authority Agreement (QCAA) for the exchange of Country by Country Report (CbCR) with Indonesia.
Transfer Pricing Guide Vol. 2 - July 2018
We will regularly publish the Transfer Pricing Guide to provide brief explanation on the transfer pricing rules in Indonesia. In this publication, the Transfer Pricing Guide consist of:
- Functional Analysis
- Comparability Factors
- Business Classification