Businesses Without Physical Offices Remain Taxable: The Taxation Mechanism for Electronic System Trading (PMSE) Entities in Indonesia
Business activities are inseparable from various legal provisions that must be complied with, ranging from the selection of the business entity form, licensing, and operational implementation, to tax compliance. The continuous advancement of information technology has brought drastic changes to the structure and operational mechanisms of businesses. In today’s era of digitalization, business actors can...
Read MoreBisnis Tanpa Kantor, Tetap Kena Pajak: Bagaimana Mekanisme Pajak Terhadap Pelaku Usaha Perdagangan Melalui Sistem Elektronik di Indonesia?
Aktivitas bisnis tidak terlepas dari berbagai ketentuan hukum yang harus dipatuhi, mulai dari pemilihan bentuk badan usaha, perizinan, penyelenggaraan kegiatan operasional, hingga kepatuhan di bidang perpajakan. Kemajuan teknologi informasi yang terus berlangsung telah membawa perubahan drastis terhadap struktur dan mekanisme operasional bisnis. Di era digitalisasi saat ini, pelaku usaha dapat menawarkan serta menyerahkan barang dan/atau...
Read MoreImposition 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...
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