Do All Workers/Employees with a Salary Below IDR 10 Million Receive Tax Incentives? Here’s the Explanation
The government has once again introduced a tax incentive eagerly awaited by many workers and business players. Through Minister of Finance Regulation Number 10 of 2025 (PMK 10/2025), the government established a policy on Article 21 Income Tax Borne by the Government (DTP) aimed at easing the income tax burden of employees, maintaining public purchasing...
Read MoreApakah semua Buruh/Pekerja gaji dibawah 10jt dapat insentif pajak? Berikut penjelasannya
Pemerintah kembali menghadirkan insentif pajak yang ditunggu banyak pekerja dan pelaku usaha. Melalui Peraturan Menteri Keuangan Nomor 10 Tahun 2025 (PMK 10/2025), pemerintah menetapkan kebijakan PPh Pasal 21 Ditanggung Pemerintah (DTP) yang ditujukan untuk meringankan beban pajak penghasilan pegawai, menjaga daya beli masyarakat, sekaligus memberikan stimulus bagi sektor industri padat karya. Siapa yang Berhak Mendapatkan?...
Read MoreTransfer Pricing in Taxation: A Practical Guide for Entrepreneurs and Investors
The Concept of Transfer Pricing in Taxation Transfer pricing refers to the determination of prices in transactions between entities that are part of an affiliated corporate group. In Indonesian tax regulations, this concept specifically governs how prices are set in transactions between entities with special relationships, as referred to in Article 1 point 9 of...
Read MoreTransfer Pricing dalam Perpajakan: Panduan Praktis untuk Pengusaha dan Investor
Konsep Transfer Pricing dalam Perpajakan Penentuan harga transfer atau lebih dikenal dengan transfer pricing memiliki arti penetapan harga pada suatu transaksi yang terjadi antar entitas yang merupakan bagian dari satu grup perusahaan yang telah terafiliasi. Dalam peraturan mengenai Pajak di Indonesia, konsep ini secara khusus mengatur bagaimana penentuan harga dalam transaksi antar entitas yang memiliki...
Read MoreNon Performing Loan, Interest Stop!!!
For loan recipients (debtors), installment payment problems or bank collectivity (kol) problems can occur. Even worst, the status of the kol can become default or default. When the Bank declares the credit default or bad debt, the debtor must know his rights as a debtor and his obligations to the Bank as a creditor. What...
Read MoreKredit Macet, Bunga Stop!!!
Bagi para penerima pinjaman (debitor), kendala pembayaran angsuran atau ganguan kolektivitas bank (kol) bisa saja terjadi. Bahkan terburuk status kol tersebut bisa menjadi default atau gagal bayar. Ketika Bank menyatakan kredit tersebut gagal bayar atau macet maka debitor harus mengetahui haknya sebagai debitor dan kewajibannya kepada Bank sebagai kreditor. Apa itu Kredit Macet (Kolektibilitas 5)?...
Read MoreBank Customer Data Leaked? Here’s What You Need to Know!
Banks are required to maintain the confidentiality of all customer data and personal information, including names, addresses, dates of birth, phone numbers, and other identification data, whether individual or corporate. This obligation aligns with Article 40 (1) of Law No. 10 of 1998 concerning Banking, reinforced by OJK Circular Letter No. 14/SEOJK.07/2014 on Confidentiality and...
Read MoreData Nasabah Bank Bocor? Perhatikan Hal Berikut!
Bank diwajibkan untuk merahasiakan seluruh data dan informasi pribadi nasabah, termasuk nama, alamat, tanggal lahir, nomor telepon, dan data identitas lain baik perseorangan maupun korporasi. Selaras dengan Pasal 40 (1) UU No. 10 Tahun 1998 tentang Perbankan serta diperkuat oleh Surat Edaran OJK No. 14/SEOJK.07/2014 tentang Kerahasiaan dan Keamanan Data Pribadi Konsumen, serta Pasal 2...
Read MoreExceptio Non Adimpleti Contractus and Its Impact on the Failure to Fulfill the Simple Proof Requirement in Bankruptcy/PKPU Petitions
Background Bankruptcy and Suspension of Debt Payment Obligations (PKPU) are two legal remedies provided by the Indonesian judicial system that allow creditors to recover debts effectively when a debtor is deemed unable to pay. These procedures are regulated under Law Number 37 of 2004 concerning Bankruptcy and PKPU (Bankruptcy Law), particularly Article 2 paragraph (1),...
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