The Consolidation in a Single Text General Provisions & Tax Procedures, Income Tax And Value Added Tax Laws Pursuant to Law 6/2023 (Soon)

The issuance of Law Number 6 of 2023 (Law 6/2023) concerning the Enactment of Government Regulation in Lieu of Law Number 2 of 2022 (Gov. Reg. in Lieu of Law 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 2/2022 include the General Provisions and Tax Procedures Law, Income Tax Law and Value Added Tax on Goods and Services and Sales Tax on Luxury Goods Law.

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 the Income Tax Law, General Provisions and Tax Procedures Law and Value Added Tax on Goods and Services and Sales Tax on Luxury Goods Law. This book is compiled by referring to the mapping of the summary of amendments for each paragraph.

In light of the fact that taxes are the backbone of state financing, the presence of the Consolidation in a Single Text of the Tax Laws is expected to be beneficial for the Indonesian people as a reference in the implementation 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.