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  • Tax
  • December 1, 2023

Issuance of New Regulations: Minister of Finance Regulation Number 120 concerning Value Added Tax on the Delivery of Landed Houses and Flat Units Covered by the Government in Fiscal Year 2023.

On November 21, 2023, the government issued a Minister of Finance Regulation (PMK) that plays an important role in supporting Indonesia’s housing industry. The PMK is PMK Number 120 of 2023 concerning Value Added Tax (VAT) on the provision of land and housing that must be paid by the government in fiscal year 2023. PMK

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Press Release – PSAK 74 and Islamic Insurance

On December 26, 2020, DSAK IAI ratified PSAK 74 (Adoption of IFRS 17 Insurance Contracts) on Insurance Contracts which is expected to be effective on January 1, 2025. The issuance of PSAK 74 and the application of IFRS 17 to Islamic insurance contracts or Takaful has raised questions from people in other countries regarding the

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Indonesian Financial Accounting Standards for Micro, Small and Medium Entities

SAK Indonesia EMKM is an independent financial accounting standard that can be used by companies that meet the definition of companies without significant public accountability, in accordance with the characteristics of Law No. 20/2008 on SAK Indonesia and Micro ETAP. , small businesses and commercial enterprises. Medium-sized Enterprises (MSMEs). SAK EMKM in Indonesia clearly explains

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International Financial Accounting Standards (IFRS)

The International Financial Accounting Standards (IFRS) book is a translation of IFRS Accounting Standards published by the International Accounting Standards Board (IASB). This document was published by the Indonesian Institute of Accountants (IAI) after approval by the IAI Financial Accounting Standards Board in December 2022, which is a manifestation of the commitment of IAI and

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  • Tax
  • November 23, 2023

The meaning of GR No. 49/2022

What is GR No. 49/2022?GR No. 49/2022 is a regulation made regarding Value Added Tax Exempted and Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods Not Collected on Import and/or Delivery of Certain Taxable Goods and/or Certain Taxable Services and/or Utilization of Certain Taxable Services From Outside the Customs Area.

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  • Tax
  • November 23, 2023

The Creation of PPH Article 23 in Clarifying Income Tax Regulations

What is PPH Article 23?Income Tax Article 23 or PPh 23 is one type of income tax (PPH) in Indonesia. In short, ITA 23 is a tax imposed on income from capital, service participation, gifts, interest, dividends, royalties, or prizes and awards, other than those withheld under ITA 21. ITA 23 deductions are made by

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  • Tax
  • November 23, 2023

PMK 48/2023: Compliance Urgency Regarding Income and/or Value Added Tax on Sale/Delivery of Gold

What is PMK 48/2023?PMK 48/2023 is an Indonesian government regulation that regulates the application of Income Tax and/or Value Added Tax on the Sale/Delivery of Gold and related services. What are the benefits?The implementation of the PMK 48 Year 2023 regulation is expected to have the following benefits: Is PMK 48/2023 important?Yes, PMK 48/2023 is

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  • Tax
  • November 23, 2023

PMK 66/2023: What to Know About Income Tax Benefits (Natura)

What is PMK 66/2023?PMK 66/2023 is an Indonesian government regulation that regulates how income tax is applied to allowances (Natura) provided to employees in the form of goods, services, or facilities. What are the benefits?Tunjangan (Natura) includes all benefits that workers receive from their employers in connection with their work. It can be: Is PMK

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  • Tax
  • November 23, 2023

Role of MoF Regulation 72/2023 on Depreciation of Tangible Assets and/or Amortization of Intangible Assets

What is PMK 72/2023?PMK 72/2023 is a government regulation that regulates general provisions, depreciation of tangible assets, amortization of intangible assets, depreciation of tangible assets and/or amortization of intangible assets owned and used in certain business fields, procedures for applying for approval and/or notification to the Director General of Taxes, transitional provisions and closing provisions.

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