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 …
Direktorat Jenderal Pajak (DJP) terus berinovasi dalam upaya modernisasi sistem perpajakan di Indonesia. Salah satu langkah signifikan terbaru adalah penerbitan PER-11/PJ/2025. Peraturan ini menjadi tonggak penting dalam kelanjutan transformasi digital sistem perpajakan berbasis Coretax, dengan tujuan utama menyelaraskan aplikasi e-Faktur ke dalam sistem Coretax DJP yang terintegrasi. PER-11/PJ/2025 membawa pembaruan krusial terkait batas waktu unggah, …
Dunia perpajakan Indonesia kembali beradaptasi dengan diberlakukannya Peraturan Direktur Jenderal Pajak Nomor PER-11/PJ/2025 tentang Ketentuan Pelaporan Pajak Penghasilan, Pajak Pertambahan Nilai, Pajak Penjualan Atas Barang Mewah, dan Bea Meterai Dalam Rangka Pelaksanaan Sistem Inti Administrasi Perpajakan, yang selanjutnya disebut “PER-11”. Aturan ini menandai digitalisasi administrasi perpajakan yang lebih komprehensif, khususnya terkait pemotongan dan pemungutan Pajak …
Pemerintah Indonesia terus memperkuat sistem perpajakan di era ekonomi digital, salah satunya dengan menerbitkan Peraturan Menteri Keuangan Nomor (PMK) 37 Tahun 2025. Peraturan ini mewajibkan penunjukan pihak lain untuk memungut Pajak Penghasilan (PPh) Pasal 22 atas penghasilan yang diperoleh Wajib Pajak Dalam Negeri (atau PDN) yang melakukan transaksi melalui Sistem Perdagangan Berbasis Elektronik (PMSE). Dengan …
Director General of Taxes has issued the Director General of Taxes Regulation No. PER-8/PJ/2025, which generally governs the Provisions for Certain Tax Administration Services in the Implementation of the Core Tax Administration System (Coretax System). Previously, various services such as the issuance of a Tax Clearance Certificate (Surat Keterangan Fiskal or SKF), applications for changes …
The Directorate General of Tax (DGT) continues to innovate in its efforts to modernize the taxation system in Indonesia. One of the latest significant steps is the issuance of PER-11/PJ/2025. This regulation marks a crucial point in the continuation of the digital transformation of the Coretax-based taxation system, with the primary objective of aligning the …
The world of Indonesian taxation is adapting again with the enactment of the Director General of Taxes Regulation Number PER-11/PJ/2025 concerning Provisions for Reporting Income Tax, Value Added Tax, Sales Tax on Luxury Goods, and Stamp Duty in the Framework of Implementing the Core Tax Administration System, hereinafter referred to as “PER-11”. This regulation marks …
The Indonesian government continues to strengthen its tax system in the digital economy era, one of which is by issuing of Ministry of Finance Regulation Number (PMK) 37 of 2025. This regulation requires the appointment of other parties to collect the Article 22 Income Tax (PPh) on income earned by Domestic Taxpayers ( or PDN’s) …
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