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

The release 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 the statutory provisions in the field of taxation. A number of amendments stipulated under Gov. Reg. In Lieu of Law No include the General Provisions and Tax Procedures Law (GPTP Law), Income Tax Law (ITL) and Value Added Tax Law (VAT Law).

On account of the needs of the tax society in Indonesia in respect of the consolidation of tax statutory provisions, in this book, DDTC presents the Consolidation in a Single Text: General Provisions and Tax Procedures Law, Income Tax Law and Value Added Tax Law.

On the grounds that Indonesia plays a major role in the global economy, the taxation sector in Indonesia is at the forefront at the international level. To facilitate the global community’s comprehension, this book is compiled by referring to the summary of amendments as well as translating the statutory provisions in the field of taxation into commonly used English terms.

In light of the fact that Indonesian taxes constitute one of the driving forces, the presence of this book is expected to provide wide-ranging benefits, both domestically and globally. This personifies one of DDTC’s missions, namely to eliminate asymmetric tax information in the Indonesian tax society. DDTC strives to provide historical and comprehensive information on tax laws. This book endeavours to bridge the needs of the tax society with the latest, reliable and trustworthy information on tax regulations.