Many Chinese mainland company now has a subsidiary in Indonesia and ask their employee in China to work in Indonesia and often act as a Director even though they are just an employee. On a tax perspective, they must consider the difference between becoming an employee and a director as stated on Tax Treaty between …
The shift from offline to online shopping has created numerous new opportunities, including the role of affiliate marketing. In this business model, individuals or groups, known as affiliates, partner with companies or other individuals to promote products or services. Affiliates use various online marketing channels such as websites, blogs, social media, and ads to reach …
Navigating the World of Affiliate Marketing: Earning Opportunities and Tax Obligations Read More »
A recent enforcement from the Indonesian Tax Administration based on the Minister of Finance Regulation number PMK-22/PMK.03/2020 about Procedures for Implementing the Advanced Pricing Agreement, states that this Minister of Finance regulation can be used as a legal basis and/or guideline for implementing the imposition of secondary adjustments resulting from transfer pricing corrections (primary adjustments), …
Imposition of Constructive Dividend in Affiliated Transactions (Secondary Adjustment) Read More »
The worldwide tax system is applied by many countries, including countries that have the largest economic scale in the world. A country that adheres to the worldwide tax system will impose tax on all income received or earned by the country’s Resident Taxpayer, regardless of whether the income comes from within the country or abroad. …
In general, foreign nationals (foreigners) can settle in Indonesia for certain reasons and conditions, the most important thing they need is KITAS/ITAS. KITAS Indonesia or Indonesian Limited Stay Permit Card is an important document for foreigners who want to live and work in Indonesia for a longer period of time. KITAS cannot be used forever …
The Relation of Tax Identification Number (NPWP) and Limited Stay Permit Card (KITAS) Read More »
In Indonesia, gold is still one of the most popular investment instruments for the majority of Indonesian people. Gold is considered relatively safe because its value is stable amidst the current economic uncertainty. This was proven when the economic level in Indonesia fell when the Covid pandemic hit, the value of gold actually increased and …
Benefit in kind (BIK) is any non-cash benefit of monetary value that employer provides for their employee. Indonesian government have started to tax some BIK which regulated in Government Regulation Number 55 of 2022 and further regulated in Ministry of Finance Regulation Number 66 Year 2023 (PMK 66), one of them is related to medical …
Medical Treatment Exempted from Benefit in Kind Tax Read More »
Indonesia sebagai pemegang Presidensi G20 tahun 2022 menginginkan Pilar 1 dan Pilar 2 dalam Rencana Aksi Base Erosion and Profit Shifting atau BEPS dapat berjalan secara bersamaan. Pemberlakuan Pilar 1 tentang pendekatan terpadu merupakan prasyarat jika Pilar 2 ingin dijalankan. Menteri Keuangan Sri Mulyani Indrawati mengatakan Indonesia sebagai presidensi G20 tahun ini akan mendorong pemberlakuan …
Implications of OECD Pillar 2 Implementation for Indonesia Read More »
Pada tahun 2022, nilai transaksi uang elektronik tumbuh 30,84 persen dibandingkan tahun 2021 yang mencapai Rp399,6 triliun. Perry Warjiyo selaku Gubernur BI menyampaikan nilai transaksi uang elektronik diproyeksikan meningkat sebesar 23,9 persen dibandingkan tahun lalu hingga mencapai Rp495,2 triliun pada tahun 2023. Oleh karena itu, mengatasi tantangan perpajakan yang disebabkan oleh digitalisasi merupakan salah satu …
BEPS on Action 1: Tax Challenges Arising from Digitalisation Read More »
G20 dibentuk pada tahun 1999 dan terdiri dari Menteri Keuangan dan Gubernur Bank Sentral. Namun, sejak tahun 2008 G20 telah menghadirkan kepala negara di KTT. Sejak saat itu G20 menjadi semakin bergengsi. Terbentuknya G20 pada tahun 1999 muncul karena adanya kekecewaan masyarakat internasional terhadap kegagalan G7 dalam mencari solusi permasalahan perekonomian global yang dihadapi saat …
Challenges to International Taxes Through G20 Bali Summit Read More »
