Tax Update - CbCR Reporting FY2023
According to the Ministry of Regulation No. 172 year 2023, the constituent entity (Parent Entity or entity member) or taxpayer that has affiliated transactions are required to submit the Country by Country Report (CbCR) Notification. The CbCR Notification consists of domestic taxpayer information and the statement whether the domestic taxpayer is required to submit CbCR or not.
For the taxpayer with fiscal year January – December, the deadline for submission of CbCR Notification FY2023 is 31 December 2024.
The CbCR Notification should be reported to the DGT by using online system (e-filling), and the DGT will provide the electronic receipt as the prove of submission of CbCR Notification. This electronic receipt should be attached in the Corporate Income Tax Return FY2024 which should be submitted at the end of April 2025 at the latest.
In case the CbCR Notification is not reported and/or attached in the Corporate Income Tax Return, the Tax Office may classify the Corporate Income Tax Return is not completed and reported to the Tax Office.
Tax Guide - Timeline for Tax Disputes Resolution
We are pleased to share a practical guide for navigating the timeline of tax disputes resolution in Indonesia, which include:
- Tax Audit
- Tax Objection
- Tax Appeal and
- Civil Review
We hope this guide will make the process smoother for taxpayers facing tax disputes
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.
Tax Update August 2018
Tax Update Agustus 2018 memberikan update daftar negara yang memiliki Qualifying Competent Authority Agreement (QCAA) untuk pertukaran Laporan per Negara (CbCR) dengan Indonesia.
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.
Transfer Pricing Guide Vol. 1 - May 2018
Kami telah menerbitkan Pedoman Harga Transfer untuk memberikan penjelasan umum atas ketentuan harga transfer di Indonesia. Dalam publikasi ini, Pedoman Harga Transfer menjelaskan:
- Definisi Harga Transfer
- Definisi Arm's Length
- Metode Harga Transfer
Tax Update April 2018
Tax Update April 2018 menjelaskan beberapa peraturan pajak baru terkait:
- Fasilitas penguranan PPh Badan (tax holiday)
- Pengumuman daftar negara yang memiliki Quality Competent Authority Agreement (QCAA) untuk tujuan Laporan per Negara (CbCR) dengan Indonesia
- Pengembalian pajak dipercepat untuk Wajib Pajak yang memenuhi kriteria tertentu