#MUC Tax Research Institute

MUC Consulting Nominated for ITR APAC Tax Award in Two Categories

Jul 21, 2023

The 2024 State Budget Draft Starts to Be Drafted, Taxation to Grow 12%-12.6% From the 2023 Target

Apr 7, 2023

Questioning the Inconsistency of Transfer Pricing Policy

The difference in the comparable data period in the audit process (ex post) is very likely to raise findings of irregularity in affiliated transactions by the tax authorities, even though the taxpayer has made every effort to fulfill the arm’s length principles in doing transfer pricing documentation preparation (ex ante). 

Nov 26, 2020

Measuring the Ideal Rate of Final Income Tax on Space Lease

Now may be a perfect time for the government to reduce the final Income Tax rate, especially on land and building leases. As promised by the DGT, a policy evaluation must indeed be carried out in 2020. 

Nov 13, 2020

When Tax Issue Triggers Controversy over Bicycle Regulation Discourse

Countries such as Belgium, Luxembourg, France, and Italy actually provide tax relief incentives (subsidies)—not disincentives (taxing), because they are aware that public health and environmental sustainability are more important than merely collecting maximum incomes. 

Jul 27, 2020

The Fun of Playing Games During A Pandemic and The Looming Tax Issues

Playing games is now not only for fun but has become a professional career choice with promising income for some people. If you get a prize, then you will be subject to tax, so do the content and the income. So, dear gamers in Indonesia, do not just have fun playing without having any idea of the consequences and tax burden that should be paid.

Jun 22, 2020

Tax Issue Amid Polemic on Increase in BPJS Kesehatan

During this time, the employees’ BPJS Kesehatan dues—of which 4% are borne by employers or companies—are considered employee income and are subject to Income Tax Article (ITA) 21. If the contributive and participative spirits put forward, the JKN contribution should be tax free. 

May 29, 2020

Beware of the COVID-19 Pandemic Impact on Transfer Pricing

By considering the dynamics of the crisis that occurs, the Taxpayers really need to prepare the contemporaneous transfer pricing documentation so that the transfer pricing analysis is more comprehensive, accurate, and it does not trigger a correction that could lead to transfer pricing disputes in the future.

May 14, 2020

Testing Fiscal Credibility During Crisis and Covid-19 Pandemic

We never know what the future will be like because even the crisis that occurs today no one can predict it beforehand. One lesson that can be learned from the economic crisis is the importance of maintaining fiscal management that prioritizes prudence, sound, and sustainability. 

Apr 22, 2020

Aligning Accounting Standard with Tax Regulations

Accounting and tax are like two sides of a coin which are closely related and truly complementary. But, the approach and the application are often contradictory or less in line. Instead of improving the compliance, the implementation of both is often confusing Taxpayers.

Apr 20, 2020

Tax Refund: A Right or An Obligation?

Fundamentally, refund is a basic right for Taxpayers and, in the opposite, an obligation for the tax authority. 

May 24, 2019

The Relevance of Sayonara Tax amid the Growth of Tourism Industry

The “Sayonara tax” policy is not the first in the world. United Kingdom (UK), Australia, Germany, and Singapore have enforced departure tax beforehand.

Mar 13, 2019

Tax 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

Questioning 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

Final Tax on MSME, Incentive or Disincentive?

The issuance of Government Regulation Number 23 Year 2018 becomes the policy reinforcement especially for Taxpayers with revenue less than IDR4.8 billion per year. The extra is the final income tax rate that is cut from 1% to 0.5%.

Aug 28, 2018

I Shop (Online) Therefore I Am Taxed

In digital world, the tax object is dynamic and the transaction is unseen, that flexible policy is required to tax it. 

Nov 10, 2017

Seeking the Best Formula for CFC Rules

Many ways that taxpayers do to avoid or evade tax obligations. Starting from inflating transactions to hiding assets in tax haven. 

Sep 30, 2017

Non Taxable Income Reformulation and High Tax Ratio Dream

PTKP is a manifestation of equality and equity principle, where tax applies equally for every Taxpayer and fairly for a certain case.

Aug 24, 2017

New Chapter of Post-Tax Amnesty Policy

Aug 24, 2017