Tag
#Government Regulation (PP) Number 55 Year 2022
Showing 1-8 of 8 items
articleRevision to Government Regulation 55/2022: No Time Limit for Final Income Tax for Individual MSME Taxpayers
The government has finalized the revision of Government Regulation (PP) No. 55/2022, which governs final income tax for MSMEs. Individual MSME taxpayers will continue to enjoy the 0.5% final income tax rate without a time limit, while the facility for corporate taxpayers will be revoked to prevent tax avoidance. Learn about the policy changes and their impact on business actors.
Nov 21, 2025
articleHybrid Mismatch Arrangement, Anti-Tax Avoidance Instrument in Government Regulation 55/2022
Hybrid Mismatch Arrangement is considered to erode a country's tax revenue. Thus, many countries, including Indonesia, are trying to close the loopholes of regulatory differences that are often used to avoid taxes
Mar 3, 2023
articleGovernment Regulation Number 55 Year 2022, State Legitimacy "Meddling" in Taxpayer Special Relations
Government Regulation (PP) Number 55 of 2022 on Adjustment of Regulations in the Income Tax (PPh) Sector is the latest legitimization for the state to "interfere" in the special relationship of taxpayers, as well as supervise affiliated transactions influenced by these relationships.
Feb 14, 2023
articleReviewing International Tax and Transfer Pricing Provisions in Government Regulation Number 55 Year 2022
The webinar will be held online through the Zoom application and broadcast live on the MUC Consulting Youtube channel on Thursday (16/2) from 09.30 until finished.
Feb 14, 2023
articleUnderstanding The Substance Over Form, Accounting Principle for Preventing Tax Avoidance
Taxpayers need to recognize and apply the substance over form principle to prevent tax avoidance. Especially related to the transfer pricing documentation of affiliated transactions.
Feb 7, 2023
articleDGT Expects Taxpayers to Be Patient in Waiting for Minister of Finance Regulation on Benefit in Kind Deduction
This was conveyed by an Associate Tax Counselor at the Directorate General of Taxes (DGT), Dian Anggraeni, in a tax webinar entitled Bicara Pajak (BIJAK), organized by MUC Consulting on Thursday (26/1).
Jan 27, 2023
articleTax Provision of Benefit in Kind, End of Year Gift or New Year Expenses?
Instead of being an end year gift, The issuance of Government Regulation (PP) Number 55 of 2022 as an income tax new guideline actually raises the risk of administrative burdens for taxpayers at the beginning of the new year 2023.
Jan 9, 2023
articleFlexibility of Depreciation and Amortization Rules for Assets in the Newest Income Tax Regulation
The government provides flexibility to taxpayers in determining the useful life of assets, when calculating the depreciation value for tangible assets or the depreciation of intangible assets (amortization).
Dec 31, 2022
