Tag
#Corporate Income Tax
Showing 1-13 of 13 items
articleMUC Holds Taxation Update 2026 in MM2100 Industrial Area, Discusses Coretax Challenges
MUC Consulting held the Taxation Update 2026 in the MM2100 industrial area, discussing strategies for corporate income tax return filing, Coretax challenges, and SP2DK trends for companies.
Feb 18, 2026
articleBPK Highlights DGT Information System Weaknesses, IDR 6.21 Trillion in Potential Tax Revenue Stalled
The Audit Board of the Republic of Indonesia (BPK) has highlighted weaknesses in the DGT’s information system that have left IDR 6.21 trillion in potential VAT and Income Tax revenue stalled, according to the First Semester 2025 Audit Result Summary (IHPS).
Dec 18, 2025
articleMUC BIJAK Vol. 7: Understanding the Concept, Impact, and Administrative Obligations of the Global Minimum Tax
The MUC BIJAK Vol. 7 webinar explores the upcoming implementation of the Global Minimum Tax (GMT) in 2025, covering its fundamental concept, implications for multinational enterprises, administrative obligations, and safe harbour provisions. Gain insights into key global tax developments with GMT experts from MUC Consulting.
Nov 14, 2025
articleFairer Distribution: Government Eyes Domicile-Based Income Tax Article 21
The government will change the income tax article 21 revenue-sharing scheme from being based on the company’s location to the employee’s domicile. This step is considered fairer and provides direct benefits to the regions where the workers live.
Sep 4, 2025
articleAutomation of Final Income Tax: A Time Bomb for Newly Registered Corporate Taxpayers
This article critiques the automatic classification of newly established corporate taxpayers as subjects to the 0.5% final income tax, which may be detrimental due to the limited options available at the time of registration. The misalignment between regulations and administrative systems is seen as a potential trigger for future tax disputes.
Jul 23, 2025
articleMinistry of Finance: Tax Holiday is the Most Favoried Incentives for Pioneer Industries
The Ministry of Finance revealed that tax holidays are one of the most sought-after tax incentives for pioneer industries.
Jan 16, 2025
articlePhilippines Slashes Corporate Income Tax Rate to 20%
The Philippines is rumored to have cut its corporate income tax rate from 25% to 20%.
Nov 13, 2024
articleTowards Global Minimum Tax: The Share of Corporate Income Tax Worldwide Increases
The Organisation for Economic Co-operation and Development (OECD) revealed that the trend of Corporate Income Tax revenue in the world is increasing.
Jul 17, 2024
articleEconomic Slowdown, Tax Revenue Affected
Tax revenue realization until February 2024 contracted by 3.9% year on year compared to the same period in 2023. This is due to the fact that economic activity in early 2024 is still moving slowly.
Mar 22, 2024
articleGovernment Reviews Government-Borne Corporate Income Tax Incentive of 10% for Tourism Sector
The government revealed plans to provide incentives for the tourism sector in the form of a 10% government-borne Corporate Income Tax.
Jan 28, 2024
articleBuilding Nusantara Capital City, Government Exempts Corporate Income Tax for Up to 30 Years
The government exempts Income Tax or a tax holiday, for up to 30 years for companies investing in the Nusantara Capital City (IKN), with a minimum investment value of IDR 10 billion.
Mar 13, 2023
articleIncome Tax Regulation for Listed Companies Released
Companies must be a Limited Company (PT) with a minimum number of shares traded on the stock exchange as much as 40% and owned by a minimum of 300 parties. Each party has a maximum share of 5% in the minimum period of 183 calendar days.
Jun 26, 2020
articleTariff Reduction of ITA 25 is Effective As of April 2020 Tax Period
Income tax tariff reduction of corporate taxpayer is conducted through two steps. The first step, the previous rate of Income Tax Article (ITA) 25 is lowered to 22% for the fiscal years of 2020 and 2021. While starting from 2022 onward, the prevailing tariff is even lower, which is 20%.
Apr 27, 2020
