DOMESTIC TAX articles Permanent Establishment Status for Construction Activities: How Is It Determined? Posted onFebruary 19, 2026February 19, 2026 A Permanent Establishment under the Income Tax Law is a form of business used by ... Read More articles Nilai Saat Ini Pada Harta SPT Tahunan Pajak Penghasilan Orang Pribadi Posted onFebruary 5, 2026February 5, 2026 Pelaporan SPT Tahunan Pajak Penghasilan Orang Pribadi (SPT PPh OP) mengalami perubahan dari tahun sebelumnya. ... Read More articles The Directorate General of Taxes May Seize, Block, and Sell Taxpayer Shares Trading on the Capital Market Posted onJanuary 19, 2026January 19, 2026 The Director General of Taxes officially issued Director General of Taxes Regulation Number PER-26/PJ/2025 on ... Read More articles Pengawasan Wajib Pajak Diatur Ulang Melalui PMK 111 Tahun 2025 Posted onJanuary 14, 2026January 14, 2026 Kementerian Keuangan resmi menerbitkan Peraturan Menteri Keuangan nomor 111 tahun 2025 tentang Pengawasan Kepatuhan Wajib ... Read More articles The Government Provides VAT Incentives Again in Fiscal Year 2026 Posted onJanuary 12, 2026January 12, 2026 The government has extended the government-borne VAT incentive on the delivery of landed houses and ... Read More articles Syarat Perusahaan Dapat Memanfaatkan P3B Sesuai Peraturan Terbaru Posted onJanuary 7, 2026January 7, 2026 Pemerintah melalui Kementerian Keuangan telah mengeluarkan Peraturan Menteri Keuangan (PMK) nomor 112 tahun 2025 tentang ... Read More articles How to Calculate GloBE or Pillar Two Reconciliation? Posted onDecember 30, 2025December 30, 2025 Before calculating Global Base Erosion (GloBE) or Pillar Two reconciliation, it is necessary to first ... Read More articles Ingat, PPh Ps. 21 Masa Desember Dipotong Menggunakan Pasal 17 Bukan Tarif TER Bulanan Posted onDecember 24, 2025December 24, 2025 Pemberi kerja, dalam melakukan pemotongan pajak penghasilan (PPh) pasal 21 mulai bulan Januari – November ... Read More articles Active Billing Period Extended From 7 Days to 14 Days Posted onDecember 22, 2025December 22, 2025 Recently, the Directorate General of Taxes announced an extension of the billing code validity period ... Read More
