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
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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)
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
Final Income Tax on Income in the Form of Bond InterestFinal Income Tax on Income in the Form of Bond Interest
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
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