A tax invoice is proof of tax levy that must be made by a taxable entrepreneur (PKP) who delivers taxable goods (BKP) or taxable services (JKP). The obligation to make a tax invoice is stated in Article 13 of the VAT Law. PKP must make a tax invoice by the stipulated provisions. Details of the provisions regarding how to … Read more
DEVELOPMENT of vocational education and training through cooperation with the business world needs to be supported by tax policies. As discussed in the previous tax class article, the Government of Indonesia has regulated the provision of supertax deduction incentives for taxpayers who carry out vocational activities. The supertax deduction incentive for vocational activities is one of the efforts made by the … Read more
Tax administration sanctions are imposed on taxpayers due to their non-compliance in fulfilling obligations. In the previous article, we have described the forms of tax administration sanctions in Indonesia. Furthermore, this article discusses the types of violations or errors in the field of taxation that are subject to administrative sanctions for fines. In general, administrative sanctions in the form … Read more
The vocation supertax deduction INCENTIVE is realized by providing an additional gross income reduction of a maximum of 200% of the total costs incurred by the taxpayer. Meanwhile, in the context of vocational supertax deduction incentives, costs that can be used to reduce gross income are costs related to implementing work practices, apprenticeships, and/or learning activities. The breakdown … Read more
THERE ARE 3 types of administrative sanctions in the field of taxation, namely fines, interest, and increases. In the previous article, the administrative sanctions for fines have been described. Furthermore, this article will discuss further interest administration sanctions. Provisions on interest sanctions are regulated in Law no. 6 of 1983 concerning General Provisions and Tax Procedures stated in Law … Read more
Entity taxpayers who wish to receive supertax deduction incentives for vocational activities must meet certain terms and conditions. The terms and conditions for obtaining the supertax deduction incentive have been described in the previous article. If the terms and conditions have been met, the application for supertax deduction incentives can be submitted through the channels provided by the government. So, what is the procedure … Read more
In general, there are 3 types of administrative sanctions in the field of taxation, namely fines, interest, and increases. In the previous article, administrative sanctions in the form of interest and fines have been described. In this article, we will discuss further the reasons for the imposition of administrative sanctions in the form of increases. In the tax regime … Read more
INCENTIVE supertax deduction for vocational activities can be given if the corporate taxpayer has met the requirements and submitted the stipulated application process. However, several conditions prevent corporate taxpayers from taking advantage of these incentives. This condition has been regulated in the Minister of Finance Regulation No. 128/PMK.010/2019 concerning Provision of Gross Income Reduction for the Implementation of Work … Read more
Tax administration sanctions are imposed for non-compliance by taxpayers in fulfilling their tax obligations. However, the tax authority provides an opportunity for taxpayers to apply for relief or the elimination of the administrative sanctions imposed. In the previous article, we have described the forms of tax administration sanctions in Indonesia which include interest, fines, and increases. In this article, … Read more
OPTIMIZATION of activities in the field of research and development is one of the keys to increasing productivity and business continuity. In addition, the development of research and development activities can also encourage the industry to make discoveries, innovations, mastery of new technologies, and/or transfer technology for industrial development. Thus, there is a need for … Read more