Policy Note

Policy Note

Policy Note

We are committed to contributing in the establishment of a balanced tax system and voicing strategic issues on taxation through the Policy Note. Comprising brief analyses, this note is designed as a swift response to convey required findings, ideas and recommendation for relevant policymakers and stakeholders.

Published

Policy Note - Omnibus Law Ketentuan & Fasilitas Perpajakan untuk Penguatan Perekonomian: Suatu Catatan
DDTC Fiscal Research: Ini Catatan mengenai RUU Omnibus Law Perpajakan

08 March 2020

Total Downloads 2591

This policy note discusses several important notes on the Draft Omnibus Law on Taxation. The discussion includes a general review and specific review of each article …

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Newsletter - The Criteria of Permanent Establishments and Tax Service Complaint Channels
The Criteria of Permanent Establishments and Tax Service Complaint Channels

Total Downloads 906

This edition reviews a new government regulation that clarifies the definition and criteria for a business to be deemed as a permanent establishment or non-permanent establishment. A regulation extending anti-dumping import duties (bea masuk anti-dumping/BMAD) on biaxially oriented polypropylene imports from Thailand and Vietnam is also explored. In addition, excisable goods entrepreneurs are required to submit excisable goods entrepreneur registration data to be compiled into a database …

Changes in The Taxation Provisions of International Trade and Digital Economy
Changes in The Taxation Provisions of International Trade and Digital Economy

Total Downloads 887

This newsletter reviews some of the taxation provisions issued in the month of March 2019. There are two regulatory changes in the context of customs sector, namely the provisions regarding customs in the export sector and anti-dumping import duties (Bea Masuk Anti Dumping/BMAD). With regard to international trade taxes, this newsletter also summarizes the taxation policies …

Newsletter - Deadline For The Filing Of Annual Personal Income Tax Returns
Deadline for The Filing of Annual Personal Income Tax Returns

Total Downloads 264

This edition reviews the extension of the filing of the annual personal income tax return deadline formerly set on March 31, 2019. Moreover, viewers may find information regarding the electronic channels to file the annual tax return. The newsletter also provides an update concerning the issuance of a new provision stipulating the exemption of export levies of …

Newsletter - Fiscal Facilities For Boosting Investment and Economic Growth
Fiscal Facilities For Boosting Investment and Economic Growth

Total Downloads 183

This edition contains provisions that provide business convenience to encourage investment in Indonesia, mainly for the administration. In the context of investment, there are provisions relating relaxation of the withholding of income tax (PPh) on foreign exchange from natural resource export proceeds (Devisa Hasil Ekspor Sumber Daya Alam/DHE SDA) and tax facilities …

Newsletter - ‘3 in 1’ Tax Services through iKSWP Application
‘3 in 1’ Tax Services through iKSWP Application

Total Downloads 350

Published every two weeks, DDTC Newsletter provides information and reviews of changes regarding taxation policies in Indonesia. Some of the latest regulations in Indonesia summarized in this publication include the latest services provided by the Directorate General of Taxes to …

Newsletter - Update on New Tax Holiday Regime in Indonesia
Update on New Tax Holiday Regime in Indonesia

Total Downloads 279

In the effort to attract new investments through fiscal incentives, the Government of Indonesia has issued new Tax Holiday Regulation by stipulating MoF Regulation No. 35/PMK.010/2018 (“PMK 35/2018”). This new regime does not only provide more legal certainty, but also simplify the procedures and fa…

Newsletter - An Update on CbC Reporting Regulations in Indonesia
An Update on CbC Reporting Regulations in Indonesia

Total Downloads 307

It has been approximately a year since the release of Minister of Finance Regulation No. PMK 213/PMK.03/2016 that the CbC Reporing implementing regulation is finally published by the DGT through Peraturan Dirjen Pajak No. PER-29/PJ/2017. Nevertheless, PER-29 has succeeded in providing much clarity to…

DDTC Tax Newsletter - Indonesia Adopts CbC Reporting and New Transfer Pricing Documentation Requirements
Indonesia Adopts CbC Reporting and New Transfer Pricing Documentation Requirements

Total Downloads 676

The much anticipated regulations on adoption of CbC Reporting and the updated transfer pricing documentation requirements has been just issued by way of Minister of Finance Regulation No. PMK 213/PMK.03/2016. Find out more about the changes and how these recent updates may impact your transfer prici…

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