Tag
#General Provisions and Tax Procedures
Showing 1-9 of 9 items
articleRule Banning Taxpayer–Tax Officer Meeting Recordings Challenged at Constitutional Court
The Constitutional Court has been requested to conduct a judicial review of Article 34 paragraphs (1) and (2) of the General Provisions and Tax Procedures Law (UU KUP) concerning the prohibition on recording meetings between Taxpayers and tax officials. The petitioner argues that the provision does not explicitly prohibit documentation and may potentially restrict the rights of Taxpayers.
Nov 11, 2025
articleMUC Consulting Delivers Guest Lecture on Tax Crimes at UI
Three practitioners from MUC Consulting served as guest lecturers at the University of Indonesia (UI), discussing the intersection between criminology and tax crimes, covering types of violations, case examples, and the challenges of law enforcement.
May 7, 2025
articleGetting to Know Tax Lawsuit, a Legal Remedy for Tax Administration Disputes
Taxpayers can file a tax lawsuit through the tax court, when they disagree with the decision or determination of the tax office on their tax obligations.
Apr 17, 2023
articleMUC-UOB Webinar: No Need to be Afraid of Tax Audits!
The webinar entitled "No Need to be Afraid of Tax Audit" received special attention from more than 70 company representatives from various industries, who attended the event.
Jul 28, 2021
articleMUC Consulting in Collaboration with UOB Bank Holds Tax Webinar for Customers
MUC Consulting in collaboration with Transaction Banking Job Bank held a tax webinar, Thursday (8/7/2021). This virtual seminar focuses on elaborating the theory and practice of calculating Income Tax Article (ITA) 21 and 23.
Jul 8, 2021
articleTax Institutional Reform Should Not Be A Mere Name-Changing
In the Draft Law of Taxation General Provisions and Procedures (KUP), the Government added a clause on establishment of special institution or body as a prospective substitute of Directorate General of Taxes (DGT) and probably Directorate General of Customs and Excise (DGCE) as well.
Feb 28, 2019
articleQuestioning the Meaning of VAT Compensation and 100% Increment Sanction
Good faith of the Tax Authority in improving the audit process to be more efficient and fair is really expected by the Taxpayer, especially related to the implementation of 100% increment sanction of VAT.
Jan 16, 2019
articleAEoI, a Momentum for Tax Reform
The leakage of “Panama Papers” documents seems to be a slap on the face for governments of the entire globe, including Indonesia, which at the same time are struggling to anticipate any tax avoidance and money laundering. This condition urges the global commitment to accelerate Automatic Exchange of Information.
Mar 14, 2017
articleTransfer Pricing Documentation Tests Corporates’ Transparency
There is consequence for companies that are late in preparing the transfer pricing documentation, which is that the report will be deemed ex officio or become discretion of tax auditor whether to regard the document package or not. More serious sanction threatens the companies that do not prepare CbCR in spite of being obliged.
Feb 27, 2017
