Collection of VAT or VAT and PPNBM by other partiesCollection of VAT or VAT and PPNBM by other parties
In Article 7 PMK No. 58/PMK.03/2022 paragraph (1) For the Delivery of Taxable Goods and/or Taxable Services by Partners Made Through Other Parties in the Procurement Information System, Value Added
The amount of Article 22 PPh levy on income received or earned by PartnersThe amount of Article 22 PPh levy on income received or earned by Partners
Based on Article 6 PMK No. 58/PMK.03/2022 paragraph (1) The amount of Article 22 Income Tax levy on income as referred to in Article 5 paragraph (1) is 0.5% (zero
Collection of Article 22 Income Tax by Other PartiesCollection of Article 22 Income Tax by Other Parties
In Article 5 PMK No. 58/PMK.03/2022 For income received or earned by Partners in connection with transactions for the sale of goods, delivery of services and/or rentals and other income
Reclassification Adjustments in the Comprehensive Income StatementReclassification Adjustments in the Comprehensive Income Statement
Entities may present reclassification adjustments in the statement of comprehensive income or the notes to the financial statements. An entity that presents reclassification adjustments in the notes to financial statements
Reduction of Income Tax Rates for Corporate TaxpayersReduction of Income Tax Rates for Corporate Taxpayers
Based on Article 64 PP No. 55 of 2022 the Income Tax rate applied to taxable income for taxpayers of domestic entities and permanent establishments is 22% (twenty two percent)
Aid or Donations Including Zakat, Infaq, Alms, and Obligatory Religious Contributions That Are Exempt From Income Tax ObjectsAid or Donations Including Zakat, Infaq, Alms, and Obligatory Religious Contributions That Are Exempt From Income Tax Objects
Based on PP 55 of 2022 Article 55 paragraph (1) zakat, infaq, and alms received by amil zakat bodies or amil zakat institutions established or approved by the government and
Classify Assets as Current AssetsClassify Assets as Current Assets
An entity classifies assets as current assets, if the entity expects to realize the assets, or intends to sell or use them, in the normal operating cycle, the entity holds
Uncollectible ReceivablesUncollectible Receivables
Based on PP 55 of 2022 Article 19 paragraph (1) Uncollectible receivables that can be charged as expenses in calculating taxable income must meet the following requirements: a. has been
Royalty Tax Reduction for Individual Taxpayers Applying NPPNRoyalty Tax Reduction for Individual Taxpayers Applying NPPN
Based on PER – 1/PJ/2023 Article 2 paragraph (1) Royalty income in whatever name and form that is paid, provided to be paid, or when payment is due to a