TGS AU Partners participated at the 6th International Fiscal Association (IFA) Indonesia – 2018 Annual International Tax Seminar.

CEO of TGS AU Partners, Mikail Jaman: Indonesia must take advantages from current global situation to become leader in South East Asia. TGS AU Partners, an independent member from TGS Global has received the opportunity to participate on the 6th International Fiscal Association (IFA) Indonesia – 2018 Annual International Tax Seminar with the theme entitled “Recent International Tax…

Kebijakan Insentif Perpajakan Indonesia di Era Industri 4.0 (Pajak Perusahaan Startup di Indonesia)

Kebijakan Insentif Perpajakan Indonesia di Era Industri 4.0 Perkembangan internet dan teknologi informasi telah membawa perubahan yang signifikan pada kehidupan manusia. Tranformasi yang masif ini juga turut digerakan oleh adanya inovasi layanan yang diberikan oleh perusahaan berbasis start-up teknologi. Perkembangan ini sangat terasa sejak beberapa tahun ini dengan penggunaan telepon selular dengan teknologi layar sentuh…

The New Tax Holiday in Indonesia

The New Tax Holiday Incentive in Indonesia (Tax Holiday Indonesia) The new Tax Holiday Indonesia, Government of Republic of Indonesia (“GoI”) has released Minister of Finance Regulation No.35 2018 (“MoF-R35/2018”) regarding facility of Corporate Income Tax (“CIT”) reduction (“Facility”). The amendment of tax holiday facility provision is intended to increase the direct investment to push Indonesian…

Indonesia Tax Office’s Approach to Calculate Revenue in Tax Audit

    The Government has enacted the Minister of Finance Regulation No.15/PMK.03/2018 (“MoF-Regulation”) effectively as of February 12, 2018. This regulation is intended to Taxpayer who compulsory to conduct Recording and Bookkeeping. It regulates that during tax audit, if the Taxpayer did not or did not fully conduct the Recording or Bookkeeping that causes actual Gross Revenue (“Revenue”) is unnoticed, Tax…

Differences in Individual Income Tax Return (Surat Pemberitahuan “SPT”) 2016 and 2017 related to the Tax Amnesty Program

  With the deadline of reporting of Individual Income Tax Return for year 2017 is getting closer (Saturday, 31 March 31, 2018). For the purpose to complete the SPT 2017 The taxpayer is required to prepare relevant supporting such documentation including income summary, tax article 21 withholding tax certificate, certificate of tax amnesty, assets list…

Indonesian Tax Amnesty Regulation – in a brief

Indonesian Tax Amnesty Regulation in a brief   With reference to the release of tax amnesty law package (Law 11/2016, Ministry of Finance Reg 118-2016, DGT Director Reg 07-2016, DGT Circular Letter 30-2016 ). Tax payers (individuals and corporation) who apply for Tax Amnesty will be granted facilities, including termination of on-going tax audit, exemption for any administration penalty…

Thin Capitalization Rules Indonesia

Thin Capitalization Rules Indonesia The ratio of Debt and Equity Provisions for Income Tax Calculation, PMK 169 2015 The Indonesian Government on September 9, 2015 has issued special provisions that regulate the ratio of debt and capital for the calculation of income tax for corporate taxpayers through the Ministry of Finance Regulation No. 169 / PMK.010…

Ketentuan rasio utang dan modal untuk Perhitungan PPh (PMK 169 Tahun 2015)

Ketentuan Rasio Utang dan Modal untuk Perhitungan Pajak Penghasilan (PMK 169 Tahun 2015) Pemerintah Indonesia pada 9 September 2015 telah mengeluarkan ketentuan yang khusus mengatur rasio utang dan modal untuk perhitungan pajak penghasilan bagi wajib pajak badan melalui Peraturan Menteri Keuangan No 169/PMK.010/2015 (“PMK 169-2015”). PMK tersebut adalah turunan dari Undang-Undang Pajak Penghasilan (amandemen tahun 2008) pasal…

Restitusi Pajak Penghasilan (Income Tax Refunds)

Restitusi pajak penghasilan Restitusi pajak adalah opsi yang dapat diambil oleh wajib pajak dalam hal terjadi kelebihan pembayaran pajak penghasilan dalam satu tahun buku perusahaan (dalam artikel ini, pembahasan dilakukan hanya untuk pph badan). Kelebihan pembayaran pajak penghasilan terjadi dalam hal wajib pajak mengalami kerugian pada akhir tahun secara fiskal, atau jumlah total atas pajak…