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No Longer the Same, What Are the Key Changes in Filing Individual Income Tax Returns in the Coretax Era?
The implementation of the Core Tax Administration System (Coretax) marks a new chapter in Indonesia’s tax administration. One of the most noticeable changes for the public is the transformation in the filing of Individual Income Tax Returns (IITR), both in terms of format, data completeness, and the level of detail required. Following the implementation of Coretax, IITR must be filed electronically, with the filing guidelines referring to Appendix G of the Directorate General
Examining the Tax Holiday Scheme in Special Economic Zones: A Fiscal Strategy to Encourage Investment
In order to accelerate the achievement of national economic development, it is necessary to increase capital investment through the preparation of areas that possess economic and geostrategic advantages. These areas are prepared to maximize industrial activities, exports, imports, and other economic activities with high economic value , known as Special Economic Zones (SEZs). Based on Article 1 point 1 of the Law of the Republic of Indonesia Number 39 of 2009 concerning Speci
No Longer the Same, What Are the Key Changes in Filing Individual Income Tax Returns in the Coretax Era?
The implementation of the Core Tax Administration System (Coretax) marks a new chapter in Indonesia’s tax administration. One of the most noticeable changes for the public is the transformation in the filing of Individual Income Tax Returns (IITR), both in terms of format, data completeness, and the level of detail required. Following the implementation of Coretax, IITR must be filed electronically, with the filing guidelines referring to Appendix G of the Directorate General
Rhama Aulia
Feb 194 min read
Examining the Tax Holiday Scheme in Special Economic Zones: A Fiscal Strategy to Encourage Investment
In order to accelerate the achievement of national economic development, it is necessary to increase capital investment through the preparation of areas that possess economic and geostrategic advantages. These areas are prepared to maximize industrial activities, exports, imports, and other economic activities with high economic value , known as Special Economic Zones (SEZs). Based on Article 1 point 1 of the Law of the Republic of Indonesia Number 39 of 2009 concerning Speci
James -
Feb 194 min read
ALLOCATION OF JOINT COSTS TO DETERMINE TAXABLE INCOME
By: Bambang Pratiknyo DSH Tax Consulting The amount of Taxable Income is determined based on gross income minus expenses incurred to...
Bambang Pratiknyo
Oct 1, 20254 min read
Member Contribution to Joint Operations as Taxable Events under the New PMK 79/2024: Risk for Double Taxation?
Joint Operations in a Glance Joint Operations (JO) is a contractual arrangement where two or more entities combine their resources for a...
Achmad Farhan
May 23, 20254 min read
Observing the Income of Social Foundations that Become Non-Taxable Objects in Indonesia
Social activities, also commonly referred to as philanthropy, are described as actions taken voluntarily for the public benefit without...
Davina Aulia
Feb 3, 20255 min read
The Application of the 12% VAT Rate Effective 1 January 2025
The certainty of the VAT rate increase to 12% from the previous 11% has been realized with the issuance of the Minister of Finance...
Bambang Pratiknyo
Jan 15, 20254 min read
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