#Income Tax Article 23

Digital Economy Tax Revenue Hits IDR54.71 Trillion as of June 2026

Digital economy tax revenue reached IDR54.71 trillion through June 2026, driven by VAT on digital services, crypto taxes, and fintech.

Jul 23, 2026

Deferral of Tax Refunds: Between Fiscal Stability and Business Pressure

The deferral of tax refunds raises concerns over business liquidity and legal certainty, prompting calls for balanced fiscal policy solutions.

Jul 6, 2026

Testing the Relevance of ITA 23 on Courier Services

The treatment of ITA 23 on courier services remains a grey area, affecting tax administration. This article discusses the regulatory framework, analysis, and its implications for taxpayers. 

Apr 10, 2026

Reviewing the Tax Aspects of Listing Fees in the Retail Business

The article discusses the tax aspects of listing fees in the modern retail industry. It includes trade term provisions, the latest regulations, as well as Income Tax and Value Added Tax (VAT) implications for suppliers and retailers—a must-read for business operators and tax practitioners.

May 15, 2025

Breaking Down Tax Compliance Strategies in Construction with MUC Consulting and Appeknas

Tax compliance in the construction services sector is crucial for business operators. To address this, MUC Consulting collaborated with Aspeknas to hold a webinar titled "Tax Compliance Strategies for Construction Services: Optimizing Rates and Reporting in Line with the Latest Regulations.

Mar 19, 2025

DGT Imposes 6% Royalty Tax for Self-Employed Individuals

Mar 23, 2023

E-Bupot Usage Regulation is Expanded

DGT stipulates that all taxpayers who meet the requirements must use e-Bupot in making tax withholding slip for Income Tax Article (ITA) 23 or ITA 26 starting from tax period of September 2020.

Aug 13, 2020