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 MoreSports, Subject to Amusement Tax
SPORTS, SUBJECT TO AMUSEMENT TAX Local governments have intensified efforts to increase Regional Own-Source Revenue (“PAD”). One such measure is targeting the sports sector. Certain sports facilities and activities are subject to a sports tax. This policy has drawn criticism amid public efforts to pursue a healthy lifestyle through sports. Definition of Sports Tax Pursuant...
Read MoreOlahraga, Kena Pajak
OLAHRAGA, KENA PAJAK Pemerintah daerah gencar melakukan upaya untuk meningkatkan pendapatan asli daerah (PAD). Salah satunya dengan “menggarap” sektor olahraga. Fasilitas dan aktivitas olahraga tertentu dikenakan pajak olahraga. Kebijakan ini menuai kritik di tengah upaya masyarakat untuk hidup sehat dengan berolahraga. Apa itu Pajak Olahraga? Menurut Pasal 1 UU Nomor 28 Tahun 2007 tentang Perubahan...
Read MoreE-Commerce Merchants Now Subject to 0.5% Income Tax Withholding
E-COMMERCE MERCHANTS NOW SUBJECT TO 0.5% INCOME TAX WITHHOLDING The promulgation of Minister of Finance Regulation (PMK) No. 37 of 2025, which governs the taxation mechanism for the e-commerce sector, stipulates that electronic commerce merchants transacting through online marketplaces such as Tokopedia, Shopee, and TikTok Shop, are now subject to a 0.5% Income Tax withholding...
Read MorePedagang E-Commerce Sekarang Dipungut PPH 0,5%?
PEDAGANG E-COMMERCE SEKARANG DIPUNGUT PPH 0,5%? Diterbitkannya PMK Nomor 37 Tahun 2025 yang mengatur mekanisme perpajakan pada sektor e-commerce, membuat pedagang yang berjualan di marketplace seperti Tokopedia, Shopee, TikTok Shop, dan lainnya kini dikenakan Pajak Penghasilan Pasal 22 atas transaksi perdagangan elektronik (e-commerce) sebesar 0,5%. Selanjutnya bagaimana Isi aturan ini? Siapa yang Kena PPh 0,5%...
Read MoreLEGAL BASIS FOR THE ORGANIZATION OF RETREATS OR TRAINING BY FOREIGN NATIONALS IN INDONESIA
BACKGROUND Every foreign national (“WNA”) who intends to travel to Indonesia—whether for temporary residence, vacation, or commercial activities—must obtain a visa permit from the Immigration Office of the Republic of Indonesia. While foreign nationals typically visit Indonesia for tourism or employment purposes, certain commercial activities – such as corporate retreats or training programs –...
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