Expertise: Hukum pajak

Indonesia Sings New Tune With Tax Harmonization Law

The Indonesian Government recently introduced a new tax law, namely Law No. 7 of 2021 regarding the Harmonization of Taxation (“Taxation Harmonization Law‚Äù), which entered into force on October 29, 2021. The Taxation Harmonization Law is described as an ambitious tax overhaul. It amends numerous fundamental provisions of the previous taxation regime, including but not Indonesia Sings New Tune With Tax Harmonization Law

Indonesia’s New Investment List – Summary of Draft Presidential Regulation

Investment in Indonesia is subject to the Negative Investment List, or DNI. The current Negative Investment List was issued in 2016 through Presidential Regulation No. 44 of 2016 regarding the List of Business Fields that Are Closed and Business Fields that Are Conditionally Open for Investment. There are three types of business in the 2016 Indonesia’s New Investment List – Summary of Draft Presidential Regulation

SSEK and AmCham Discuss Impact of Indonesia’s Omnibus Law on Halal and Tax Law

SSEK , in collaboration with American Chamber of Commerce (AmCham) Indonesia, recently held a webinar on the Omnibus Law on Job Creation, specifically on the Halal Law and taxation provisions. SSEK senior partner Ira A. Eddymurthy discussed the impact of the Omnibus Law on the Halal Law including the certification process. SSEK partner Rusmaini Lenggogeni SSEK and AmCham Discuss Impact of Indonesia’s Omnibus Law on Halal and Tax Law

AmCham-SSEK Webinar: Understand the Impact of Indonesia’s Omnibus Law on Halal and Tax Law

SSEK, in collaboration with the American Chamber of Commerce in Indonesia (AmCham Indonesia), invite you to a webinar on the impact of Indonesia’s Omnibus Law on Job Creation on halal products and tax law. The webinar is scheduled for Thursday, December 17, from 10 to 11:30 am. This webinar aims to help participants understand how AmCham-SSEK Webinar: Understand the Impact of Indonesia’s Omnibus Law on Halal and Tax Law

Private Equity in Indonesia – Incentive Schemes

Foreign entities often structure acquisitions of Indonesian entities so they can rely on Indonesia’s double tax treaties with, among others, Singapore, Hong Kong or the Netherlands, as governed under Directorate General of Taxation Regulation No. Per-25/PJ/2018 regarding Avoidance of Double Taxation. Further, to encourage investment, Ministry of Finance Regulation No. 258/PMK.03/2008 regarding Article 26 Withholding Private Equity in Indonesia – Incentive Schemes

Investing in Indonesia – Tax

Under Indonesia’s tax regulations, there are domestic taxpayers and foreign taxpayers. Foreign individuals who reside or are present in Indonesia for more than 183 days in a 12-month period or who are present in Indonesia and have the intention to live in Indonesia are deemed domestic taxpayers. The 12-month period is based on the current Investing in Indonesia – Tax

SSEK Contributes Article on Indonesia’s Move to Tax Digital Goods and Services

SSEK partner Dewi Savitri Reni (Vitri) contributed an article on Indonesia’s imposition of VAT on digital goods and services to the new issue of Asian-MENA Counsel magazine. Vitri looks at the new Indonesian Minister of Finance regulation on the collection, deposit and reporting of VAT for the use in Indonesia of intangible taxable goods and SSEK Contributes Article on Indonesia’s Move to Tax Digital Goods and Services

Indonesian Government Imposes VAT on Imported Digital Goods and Services

Indonesia’s Minister of Finance (“MOF“) recently issued a regulation on the imposition of value-added tax (“VAT“) on intangible taxable goods and services, including digital goods and services, from foreign technology companies that are utilized in Indonesia. These new rules on VAT are contained in MOF Regulation No. 48/PMK.03/2020 regarding Procedures for the Appointment of Collectors Indonesian Government Imposes VAT on Imported Digital Goods and Services