Category Archives: Taxation Topic

Income Tax Facilities of 2015

In order to further encourage investment in Indonesia, the Indonesian government has launched a new policy on tax facilities in the field of income tax. The new tax facility policy is stipulated in Government Regulation No. 18 of 2015, in conjunction with the Ministry of Finance Regulation No. 89 / PMK.010 / 2015. Read the rest of this entry

Auction of Director General of Taxes Position

Recently, the Government of the Republic of Indonesia has conducted auctions for the post of Director General of Tax Positions. In my opinion, what has been taken by the government is quite good. Unfortunately auction is Read the rest of this entry

Turn Over Reconciliation for Income Tax Purposes and for Value Added Tax (VAT) Purposes

Ideally for certain industries and activities,  turnover as the basis for calculating annual income tax and turnover as the basis for calculating annual value added tax (VAT) must reconcile. This is because the data source is Read the rest of this entry

Comments on Verdict of the Supreme Court of the Republic of Indonesia No. 57 P/HUM/2010 Regarding Case on Application for Materiel Judicial Rights between Joefly J. Bahroeny, and friends Vs Ministry of Finance

Background

On October 1, 2010, the Indonesian Palm Oil Association (GAPKI), represented by the Chairman and the Secretary General submitted an application for Materiel Judicial Review of the Minister of Finance Regulation No. 78/PMK.03/2010 April 5, 2010 to the Supreme Court of the Republic of Indonesia through the Attorneys. The underlying question to asking for the judicial review was the provisions stated in the Regulation of the Minister of Finance No. 78/PMK.03/2010 governing that Input of Value Added Tax (VAT) which is related to the activities generating Palm Fresh Fruit Bunches Read the rest of this entry

Increase in Limit of Amount Gross Turnover Per Book Year To Determain Small Entrepreneur For VAT Purposes

Based on the Minister of Finance Regulation No. 68/PMK.03/2010, small entrepreneurs for Value Added Tax (VAT) purposes are entrepreneurs who for one book year do Read the rest of this entry

Tax objection and its’ problematics

In Indonesia, taxation provisions on tax objection are governed in Act Number 6 Year 1983 concerning General Definitions and Taxation Procedures as several times amended lastly by Act Number Read the rest of this entry

The newest Double Taxation Agreement (DTA) concluded by Indonesia

The newest Double Taxation Agreement (DTA) concluded by Indonesia with other countries is the DTA with the Republic of Croatia. The DTA was signed on February 15, 2012 in Jakarta and ratified by Presidential Decree No. 19 of 2012 dated February 24, 2012. Read the rest of this entry

Criticize Government Regulation Number 46 Year 2013

On June 12, 2013, the Government has enacted Government Regulation No. 46 Year 2013 concerning Income From Business Received Or Earned Read the rest of this entry

Descriminatory Taxations Regulations

There are discriminatory taxation regulations:

1.  Decision of the Minister of Finance Number 416/KMK.04/1994 concerning Net Income Specific Read the rest of this entry

New Untaxed Income (Personal Deduction)

Based on Regulation of the Minister of Finance Number 162/PMK.011/2012, dated Read the rest of this entry

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