The Directorate General of Taxes (DJP) will use a new method in calculating the income tax rate article 21 or PPh 21. This method is the average effective rate or
Category: Tax, State, Personal
Tax, State, Personal
MSME Tax Rates Return to Normal in 2024MSME Tax Rates Return to Normal in 2024
Micro, small and medium enterprises or MSMEs who have enjoyed an income tax rate (PPh) of 0.5% of gross turnover since 2018 will again be subject to normal tax rates
Business Travel Tax ObjectBusiness Travel Tax Object
In PMK 66 of 2023, rewards in kind and/or enjoyment are now objects of PPh. These rewards are divided into two, namely rewards related to work and rewards related to
Provisions for the Applicability of Natura and/or Enjoyment of Income Tax ObjectsProvisions for the Applicability of Natura and/or Enjoyment of Income Tax Objects
Provisions regarding reimbursement or compensation in connection with work or services received or obtained in kind and/or enjoyment as objects of Income Tax come into force as of: Mitra Konsultindo
How to Manage Corporate TaxesHow to Manage Corporate Taxes
Corporate Taxpayers (WP) have a number of tax obligations that must be fulfilled to the state. Corporate Taxpayers are a group or group of categories depending on their type and
Fines for Not Reporting Annual SPTFines for Not Reporting Annual SPT
SPT reporting is mandatory. There are sanctions in the form of fines, even criminal penalties that await if you do not report your annual SPT. What are the fines for
Non-Effective TaxpayerNon-Effective Taxpayer
Every citizen who has an income and has a NPWP is required to periodically report an Annual Tax SPT. This is no exception for those who have income below non-taxable
Prepopulated Individual SPTPrepopulated Individual SPT
Expert Staff to the Minister of Finance for Tax Regulations and Law Enforcement, Iwan Djuniardi, said that in the prepopulated Annual PPh OP SPT system, not only employee income and
Reporting of Income Tax Objects on Natura and/or Enjoyments in the Annual Personal Income Tax SPTReporting of Income Tax Objects on Natura and/or Enjoyments in the Annual Personal Income Tax SPT
Employees must calculate compensation or compensation in kind and/or enjoyment received during January 1, 2023 to June 30, 2023 correctly. Apart from that, employees must also be able to know
Exclusion in Kind and/or Enjoyment from Income Tax ObjectsExclusion in Kind and/or Enjoyment from Income Tax Objects
Excluded from Income Tax objects are compensation or compensation in kind and/or enjoyment as intended in Article 3 paragraph (1) PMK No. 66 of 2023 includes: Mitra Konsultindo Group Tax