The Consolidation in a Single Text of the General Provisions & Tax Procedures, Income Tax and Value Added Tax Law Pursuant to Law 6/2023 with Adjustments to the Criminal Provisions under the GPTP Law Pursuant to Law 1/2026

The issuance of Law Number 6 of 2023 (Law No. 6/2023) concerning the Enactment of Government Regulation in Lieu of Law Number 2 of 2022 (Gov. Reg. in Lieu of Law No. 2/2022) concerning Job Creation into a Law by the Government of Indonesia unveils a new frontier in statutory provisions in the field of taxation. Several amendments stipulated under Gov. Reg. in Lieu of Law No. 2/2022 include the General Provisions and Tax Procedures Law (GPTP Law), Income Tax Law (ITL) and Value Added Tax on Goods and Services and Sales Tax on Luxury Goods Law (VAT Law).

Entering 2026, a new chapter unfolds through the adjustment of the criminal penalty aspects under the GPTP Law as part of the harmonisation of national criminal law pursuant to Law Number 1 of 2026 concerning Criminal Penalty Adjustments (Law No. 1/2026). These adjustments complement the former amendments as well as strengthen the consistency of Indonesia's tax legal system as a whole.

On account of the needs of the tax society in Indonesia in terms of the consolidation of statutory tax provisions, in this book, DDTC presents the Consolidation in a Single Text of Tax Laws. This book is compiled by referring to the mapping of the summary of amendments for each paragraph, including the adjustments to the criminal penalties, in effect starting 2026.

In light of the fact that taxes are the backbone of state financing, the presence of this book is expected to be beneficial for the taxpayer society as a reference in the exercise of tax rights and obligations in Indonesia. This embodies one of DDTC's missions, namely eliminating asymmetric tax information in the Indonesian tax society. DDTC seeks to provide historical and comprehensive information on the tax laws. This book is expected to bridge the needs of the tax society with the latest, reliable and trustworthy information on tax regulations.