Salaki Tax Alert

PMK 191/PMK.010/2015 is a special regulation which only regulates the revaluation of fixed assets for tax purposes in year 2015 and year 2016. This regulation offers a special treatment to... Read More

PMK No. 169/PMK.010/2015 was released by the Ministry of Finance on September 9, 2015 which regulates the maximum limit of Debt to Equity Ratio allowable for most companies for corporate... Read More

June 2015, the Indonesian Government released a regulation on the implementation of Retirement Insurance Program by BPJS for Manpower, which is PP No. 45 Year 2015. This Retirement Insurance Program (Program Jaminan... Read More

This Tax alert discusses the main points regulated in Directorate General of Tax Regulation (PER-DJP) Number 32/PJ/2015 regarding Technical Guidelines on Withholding, Payment, & Reporting of Income Tax Art. 21 and/or... Read More

This Tax Alert provides a summary of Ministry of Finance Regulation (PMK) Number 141/PMK.03/2015 regarding other types of services as referred in Article 23 Paragraph (1) Letter C Number 2... Read More

In order to increase the State’s revenue from taxes, Minister of Finance issued Minister of Finance Regulation No. 91/PMK.03/2015 about the Reduction or Waiver of Administrative Sanctions for the Delay... Read More

On June 29, 2015, Indonesia Ministry of Finance issued a new Minister of Finance Regulation number PMK 122/PMK.010/2015 (“PMK 122”) regarding Changes in the Amount of Non-taxable Income / Personal... Read More

BPJS is the legal entity which is set up to organize Indonesian social security program. BPJS consists of BPJS for Health and BPJS for Manpower. BPJS for Health together with... Read More

In order to accommodate some of the tax regulations that were recently issued, the DGT released a new format of Annual Corporate Tax Return Form (1771/1771-$) to be used for... Read More