Highlight of Withholding Tax System in Indonesia
Highlight of Withholding Tax System in Indonesia

Author: Jaja Zakaria

Publisher: Jaja Zakaria, SH, MSc

Published: 2018-10-01

Total Pages: 133

ISBN-13:

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The content of the e-book is the highlights of the system of the collection of in come tax under Indonesia’s Income Tax Act, through withholding of Income Tax which include: 1. Withholding of Income Tax Article 4 paragraph (2); 2. Withholding of Income Tax Article 15; 3. Withholding of Income Tax Article 21; 4. Collection of Income Tax Article 22 ; 5. Withholding of Income Tax Article 23, and 6. Withholding of Income Tax Article 26. This e-book also discusses sanctions relating to the withholding or collecting of Income Tax. E-book specifications: The e-book is written in English and in FDF format which can be opened with Adobe Reader version 9 and above. The e-book is also equipped with book mark facilities. Thickness of e-book: 112 pages, xxii.

Indonesian Taxation
Indonesian Taxation

Author: Regina Niken Wilantari

Publisher: BookRix

Published: 2021-04-27

Total Pages: 132

ISBN-13: 3748781288

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This Indonesian Taxation Book describes taxation in general in Indonesia so that it can provide an overview for business practitioners, especially business practitioners who are not Indonesian citizens. However, they have a business in Indonesia and can be used as a tax textbook for students. This Indonesian Taxation Book discusses 5 general topics including: Indonesian Tax and Tax Law Classification of Taxes in Indonesia Tax Payable, and Tax Collection in Indonesia General Provisions and Tax Procedures in Indonesia Indonesia's Fiscal and Macroeconomic Policy The five topics constitute basic knowledge for understanding taxation in Indonesia, including understanding the impact of fiscal policy on Indonesia's macroeconomy. Where Indonesia's macroeconomy is an indicator in making business decisions and investment by international business practitioners who want to invest or open a business in Indonesia The author is working hard to develop this book to its full potential for students. However, constructive criticism and suggestions are open to writers for all parties for the sake of perfection in the development of international economics textbooks.

The Indonesian Income Tax
The Indonesian Income Tax

Author: R. Mansury

Publisher:

Published: 1992

Total Pages: 232

ISBN-13:

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After an introductory chapter, the study is divided into nine chapters. Chapter 2 presents a brief history of income taxation in Indonesia, noting the important tax reforms which occurred in 1920 and 1984. Chapter 3 presents an outline of the general principles of taxation and discusses those most appropriate to the current Indonesian tax system within the framework of the country's current development strategy. Chapter 4 discusses various concepts of income. Chapter 5 surveys the taxation of labour income. Chapter 6 examines various accounting approaches to measuring business income, including the traditional accounting concept and the current value concept. Chapter 7 discusses the taxation of income from capital under three headings: capital gains, interest, and dividends. Chapter 8 surveys the international aspects of the income tax, i.e. the taxation of the foreign income of the country's residents and the income of non-residents that originates within Indonesia. Chapter 9 examines income tax administration in Indonesia. Chapter 10 summarizes the study's major findings and makes some specific recommendations for change.

Taxation laws of Indonesia
Taxation laws of Indonesia

Author:

Publisher:

Published: 1992

Total Pages:

ISBN-13:

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Systematic compilation of Indonesia's tax rules and regulations. Volume 1 contains Law No. 6 of 1983 on the administrative provisions and procedures such as taxpayer registration, tax payment and submission of objection and appeal, and all relevant decrees and circulars. Volumes 2A, 2B and 2C contain Law No. 7 of 1983 as amended by Law No. 7 of 1991 on Income Tax and subsequent decrees and regulations interpretating the finer points of the law, such as who is a taxpayer, what is income and the definition of a permanent establishment. Volumes 3A and 3B contains Law No. 8 of 1983 on Value Added Tax and Sales Tax on Luxury Goods and subsequent regulations and also the Tax on Land and Buildings, and Stamp Duty. Volume 4 (Reference Guidebook) contains texts and brief summaries of the main taxes and provides an article-by-article index to the relative decrees and circulars.