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Income Tax Law in Indonesia adheres to the principle of taxation on income in a broad meaning. So, it is basically all income from whatever source.This also means that the tax shall be imposed on any increase in economic capability received by or accrued by a Taxpayer from whatever source which can be used for consumption or for increasing the wealth of the Taxpayer. So, it is basically all income from whatever...

The term “non-resident tax payer” according to income tax law in Indonesia defines as an individual who does not reside in lndonesia, has been present in lndonesia for not more than 183 (one hundred and eighty-three) days within any 12 (twelve) months period, and an entity which is not established and is not domiciled in lndonesia conducting business or carrying out activities through a permanent establishment...

The term “resident Taxpayer”  based on the Income Tax Law of Indonesia, means: Individual who resides in lndonesia, is an individual who has been present in lndonesia for more than 183 (one hundred and eighty-three) days within any 12 (twelve) months period, or an individual who has been residing in lndonesia within a particular taxable year and intends to reside in lndonesia. entity established or domiciled...

Based on Income Tax Law 36 Years 2008, Tax Subject in Indonesia consists of Resident and Non-resident Taxpayer. A Resident Taxpayer constitutes a Taxpayer if he/she derives income that exceeds personal exemption. A resident corporate taxpayer constitutes a taxpayer since it is established, or is domiciled in lndonesia. Non-resident taxable persons, both individual or as an entity corporate, constitutes a taxpayer...

In Indonesia, income tax subject consist of: Individual and undivided inheritance as a unit in lieu of the beneficiaries; entity; and permanent of establishment An individual as a tax subject may reside or be present in lndonesia or outside lndonesia. An undivided inheritance as a unity constitutes as a substitute to tax subject, substituting those who have the right thereof, namely the heirs/heiresses. The purpose...

Tax in Indonesia based on Article 23A of 1945 Indonesian Constitution (Undang-Undang Dasar 1945) which states “All taxes and other levies for the needs of the state of a compulsory nature shall be regulated by law.” There are two types of tax in Indonesia: Local Government Tax Central Government Tax This blog will provide information merely on Central Government Tax that consist of: Income Tax Income Tax is...