Contact : +6285782329000 integra.jakarta@itialus.com

In connection with the provisions of Article 5, PP 23 of 2018 concerning the stage of tax on the stage of business received or obtained by taxpayers who have a certain gross turnover, the tax office with assistance in the imposition of Final Income Tax since 2018 on two things.

  • A maximum of three tax years for Corporate Taxpayers in the form of PT
  • Four tax years for corporate taxpayers in the form of cooperatives, limited partnership (CV), or firms.

Complete details of the contents of Article 5 PP 23 of 2018:

  1. The final period of time for imposition of Income Tax as referred to in Article 2 paragraph (1) is no longer than:
    • 7 (seven) Tax Years for individual Taxpayers;
    • 4 (four) Tax Years for corporate Taxpayers in the form of cooperatives, limited partnership, or firms; and
    • 3 (three) Tax Years for corporate Taxpayers in the form of limited liability companies.

The period as referred to in paragraph (1) commences from:

  1. Registered Taxpayer’s Tax Year, for registered Taxpayers since the enactment of this Government Regulation, or
  2. Tax Year this Government Regulation comes into force, for Taxpayers who have been registered before this Government Regulation comes into effect.

hukum, pph

Thus, a corporate taxpayer in the form of a PT, in 2021 must meet tax obligations in accordance with the general provisions of the Income Tax Law for the following tax year, which is 22% of taxable income.

Ease of calculating, paying taxes can be accessed only by contacting Integra Consulting. Consultation can be done by contacting e-mail ongki@solutions-integra.com or contacting +62 857 8232 9000. Integra Consulting is ready to provide assistance for Badan WP in the form of PT.

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