Bonds are debt securities, government bonds and regional bonds with a maturity of more than 12. (twelve) months issued by the government and non-government, including bonds issued under sharia principles
Author: taxconsult
Income Tax on Income from Construction Services BusinessIncome Tax on Income from Construction Services Business
Construction Services are construction consulting services and/or construction work. Based on Article 2 paragraph (1) PP No.9 of 2022 “Revenue from the Construction Services business is subject to final Income
Expenses That Can Be Deducted From Gross IncomeExpenses That Can Be Deducted From Gross Income
The amount of taxable income for resident Taxpayers and permanent establishments is determined on the basis of gross income less expenses for obtaining, collecting and maintaining income, including promotion and
Income from Investment in Certain Fields Received by the Pension FundIncome from Investment in Certain Fields Received by the Pension Fund
Based on PP 55 of 2022, Article 12, income from investment in certain fields received or obtained by pension funds is a pension fund whose establishment has been legalized by
Provisions for the Exception of Income Tax on Dividends or Other IncomeProvisions for the Exception of Income Tax on Dividends or Other Income
Tax Cluster in the Job Creation Law The government officially promulgated Law 11/2020 concerning Job Creation on November 2, 2020. This regulation contains 15 Chapters and 186 Articles. Article 111
Reimbursement or Compensation in the Form of Natura and/or Favors Is the Object of Income Tax for the Receiving Party and Deduction of Gross Income for the Giving PartyReimbursement or Compensation in the Form of Natura and/or Favors Is the Object of Income Tax for the Receiving Party and Deduction of Gross Income for the Giving Party
Based on PP 55 of 2022, Article 23 paragraph (2) “Reimbursement costs or compensation given in kind and/or enjoyment with respect to work or services can be deducted from gross