PEMUTAKHIRAN PERATURAN PERPAJAKAN PMK 55 Tahun 2026 mengubah total pengaturan mengenai izin dan pengawasan Konsultan Pajak serta pihak lain yang bertindak sebagai kuasa Wajib Pajak Ditetapkan pada 22 Juli 2026, diundangkan pada 24 Agustus 2026 dalam Berita Negara Republik Indonesia Tahun 2026 Nomor 589, dan mulai berlaku sejak tanggal diundangkan. Disusun pada 1 September 2026 …
TAX REGULATORY UPDATE · INDONESIA PMK 55/2026 rewrites the licensing and the supervision of tax consultants and of other parties who act as attorney of a taxpayer Signed on 22 July 2026, promulgated on 24 August 2026 as Berita Negara Republik Indonesia Tahun 2026 Nomor 589, and in force from the date of promulgation. Prepared …
Requirements for Acting as a Tax Representative under Minister of Finance Regulation Number 44 of 2026 Promulgated on 6 July 2026 · revoking Minister of Finance Regulation Number 229/PMK.03/2014 A representative in the field of taxation is juridically regulated once again in Minister of Finance Regulation Number 44 of 2026 concerning the Requirements for Acting …
Persyaratan Kuasa di Bidang Perpajakan Berdasarkan Peraturan Menteri Keuangan Nomor 44 Tahun 2026 Diundangkan pada tanggal 6 Juli 2026 · mencabut Peraturan Menteri Keuangan Nomor 229/PMK.03/2014 Kuasa di bidang perpajakan secara yuridis telah diatur kembali dalam Peraturan Menteri Keuangan Nomor 44 Tahun 2026 tentang Persyaratan untuk Menjadi Kuasa di Bidang Perpajakan dan Tata Cara Pelaksanaan …
TAX REGULATORY UPDATE · INDONESIA PMK 8/2026 : the authority of the Directorate General of Taxes to collect supplementary data and the addition of OJK as a reporting party Amends PMK 228/PMK.03/2017 · Enacted 11 February 2026 · In force 27 February 2026 · State Gazette (BNRI) 2026 No. 138 Principal provisions of PMK 8/2026 …
PEMUTAKHIRAN REGULASI PERPAJAKAN · INDONESIA PMK 8/2026 : kewenangan Direktorat Jenderal Pajak menghimpun data tambahan dan penambahan OJK sebagai pihak pelapor Mengubah PMK 228/PMK.03/2017 · Ditetapkan 11 Februari 2026 · Berlaku 27 Februari 2026 · Berita Negara (BNRI) 2026 No. 138 Pokok pengaturan dalam PMK 8/2026 PMK 8/2026 merubah Peraturan Menteri Keuangan Nomor 228/PMK.03/2017 yang …
Direktorat Jenderal Pajak menata ulang pedoman pengawasan kepatuhan Wajib Pajak SE-8/PJ/2026 menggantikan empat surat edaran dan menjadi pedoman pelaksanaan pengawasan kepatuhan di bawah PMK 111/2025. Ditetapkan 15 Juli 2026 · Ditandatangani Bimo Wijayanto, Direktur Jenderal Pajak · Berlaku sejak tanggal ditetapkan · Melaksanakan PMK 111/2025 Ringkasan ▪ SE-8/PJ/2026 adalah pedoman internal DJP untuk pengawasan kepatuhan …
The Directorate General of Taxes rewrites its taxpayer-supervision playbook Circular SE-8/PJ/2026 replaces four separate circulars and becomes the operating manual for how the DGT will monitor compliance under PMK 111/2025. Issued 15 July 2026 · Signed by Bimo Wijayanto, Director General of Taxes · Effective on the date of stipulation · Implements PMK 111/2025 In …
In the realm of taxation, Transfer Pricing (TP) refers to the price at which related entities within a multinational enterprise (MNE) group transact with each other for goods, services, intellectual property, or financing. Its definition is rooted in the Arm’s Length Principle (ALP), which is the international standard, articulated by the Organization for Economic Co-operation …
The application of the Arm’s Length Principle (ALP) for transfer pricing in Indonesia is a multi-step process, grounded in Minister of Finance Regulation (PMK) No. 172 of 2023, which revokes and replaces previous regulations like PMK 213/2016. This principle is fundamental for ensuring that transactions between entities with a “special relationship”—a term that has been …
