#MoF Regulation 168/2023

Urgency of Tax Simplification for Internship Programs

This article discusses the importance of simplifying tax rules for internship programs in Indonesia. Currently, the Income Tax scheme applied to internship stipends is considered a burden for both companies and interns. The government is advised to adjust the rules by incorporating a Non-Taxable Income (PTKP) limit to encourage participation and reduce the risk of tax disputes.

Nov 12, 2025

Effective Rate of ITA 21 Applies, Employee Tax Revenue Increases 27% in January 2024

Employee tax revenue or Income Tax Article (ITA) 21 increased by 27% in January 2024, compared to the same period in 2023. This increase occurred at the same time as the implementation of the ITA 21 calculation method using the Average Effective Rate (TER) method.

Feb 23, 2024

Taxation Update 2024, Analyzing Key Points of PMK 168/2023 and 172/2023

With the purpose of disseminating and providing a comprehensive understanding related to two latest tax policies, namely the Minister of Finance Regulation (PMK) Number 168 of 2023 and 172 of 2023, MUC Consulting has held a Seminar titled Taxation Update 2024.

Feb 9, 2024

PMK 168 Year 2023 Issued on the Technical Aspects of Income Tax Withholding for ITA 21: A Detailed Description

Jan 23, 2024