Imposition Of Income Tax on The Disbursement Of Old-Age Security Benefits (JHT) in Indonesia
Imposition of Income Tax on the Disbursement of Old-Age Security Benefits (JHT) Old-Age Security Benefit (“Jaminan Hari Tua” or “JHT”) is a social security program under which a lump-sum benefit is paid by the Social Security Administering Agency for Employment (Badan Penyelenggara Jaminan Sosial Ketenagakerjaan or BPJS Ketenagakerjaan) to eligible individuals upon the expiry of...
Read MorePengenaan Pajak Penghasilan atas Pencairan Dana Jaminan Hari Tua (JHT) di Indonesia
Pengenaan Pajak Penghasilan atas Pencairan Jaminan Hari Tua (JHT) Jaminan Hari Tua (“JHT”) merupakan merupakan program jaminan sosial yang dibayarkan sekaligus oleh Badan Penyelenggara Jaminan Sosial tenaga kerja kepada orang pribadi yang berhak dalam jangka waktu yang telah ditentukan atau keadaan lain yang ditentukan. Manfaat JHT dapat dibayarkan kepada peserta apabila telah mencapai usia pensiun,...
Read MoreBefore Filing Your Individual Income Tax Return, First Understand What an Annual Individual Income Tax Return Is?
As we approach the two-thirds mark of the first quarter of 2026, the deadline for filing the 2025 Annual Individual Tax Return (“SPT”) is fast approaching. Although this has become an annual routine, in practice many individuals still find it burdensome to fulfill their obligation to file the Annual Individual Tax Return. What is an...
Read MoreSebelum Pelaporan Wajib Pajak Orang Pribadi, Pahami dulu Apa itu SPT Tahunan WPOP?
Memasuki dua per tiga triwulan pertama tahun 2026, batas waktu pelaporan Surat Pemberitahuan (”SPT”) Tahunan Orang Pribadi Tahun 2025 semakin dekat. Meskipun sudah menjadi rutinitas setiap tahunnya, dalam praktiknya masih banyak orang pribadi yang merasa keberatan dalam memenuhi kewajiban Lapor Pajak SPT Tahunan Orang Pribadi. Apa itu SPT Tahunan Orang Pribadi? Berdasarkan Undang-Undang Nomor 28...
Read MorePERMA Number 3 of 2025: Corporate Tax Crimes, or a Threat to Beneficial Owners?
Supreme Court Regulation Number 3 of 2025 (“PERMA Number 3 of 2025”), which was announced on December 10, 2025, and came into effective on December 23, 2025, is an important milestone in the renewal of the approach to criminal tax law enforcement. This regulation was issued as a guideline for courts in handling criminal cases...
Read MorePERMA No. 3 Tahun 2025: Pidana Perpajakan Korporasi, atau Ancaman bagi Pemilik Manfaat (Beneficial Owner)?
Peraturan Mahkamah Agung No. 3 Tahun 2025 (“PERMA No. 3 Tahun 2025”) yang ditetapkan pada tanggal 10 Desember 2025 dan mulai berlaku sejak diundangkannya pada 23 Desember 2025, menjadi tonggak penting dalam pembaruan pendekatan penegakan hukum pidana perpajakan. Regulasi ini diterbitkan sebagai pedoman bagi pengadilan dalam menangani perkara pidana di bidang perpajakan. Latar belakang lahirnya...
Read MoreCustoms Regulations and Authority: Importers’ Efforts to Overcome Goods Detention?
Introduction Not all goods can be imported freely due to prohibitions and restrictions (LARTAS) imposed by the state. In practice, the Directorate General of Customs and Excise has the authority to take action against goods suspected of violating these regulations. However, problems arise when law enforcement actions are taken without citing the articles that have...
Read MoreLartas dan Kewenangan Bea Cukai: Upaya Importir dalam Mengatasi Penahanan Barang?
Pendahuluan Tidak semua barang dapat diimpor secara bebas karena adanya ketentuan larangan dan pembatasan (LARTAS) yang ditetapkan oleh negara. Dalam praktiknya, Direktorat Jenderal Bea dan Cukai berwenang melakukan penindakan terhadap barang-barang yang diduga melanggar ketentuan tersebut. Namun, muncul persoalan ketika tindakan penegakan hukum dilakukan tanpa mencantumkan dasar pasal yang dilanggar. Kondisi ini menimbulkan pertanyaan mendasar,...
Read MoreDo 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...
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