Author name: EPajak.OR.ID

https://epajak.or.id/ Mengenal Pajak Karbon: Implementasi dan Tantangannya di Indonesia , Pajak karbon telah menjadi salah satu instrumen fiskal utama yang diterapkan di berbagai negara sebagai upaya mengurangi emisi gas rumah kaca (GRK). Kebijakan ini dirancang untuk memberikan insentif bagi perusahaan dan industri agar beralih ke teknologi yang lebih ramah lingkungan serta menginternalisasi dampak lingkungan dalam […]

https://epajak.or.id/ How to File a Tax Objection According to PMK 118/2014 , How to file a tax objection is a process that taxpayers can do if they disagree with the tax assessment issued by the tax authority. This process provides an opportunity for taxpayers to submit reasons and evidence supporting their objection to the tax

https://www.epajak.or.id/ Tutorial: How to Change the Main PIC and Assign an Additional PIC in Coretax DJP , The Person In Charge (PIC) is an individual or entity with full authority to manage the tax account of a business entity in the Coretax DJP system. The primary duties of a PIC include registering, modifying, or revoking

https://www.epajak.or.id/ Sri Mulyani Enhances Financial Profession Oversight with New Directorate , Finance Minister Sri Mulyani Indrawati has taken a strategic step by establishing a new directorate within the Ministry of Finance (Kemenkeu) to strengthen oversight of financial professions. This initiative is regulated under Minister of Finance Regulation (PMK) Number 124 of 2024, effective from 30

epajak.or.id Tax Amnesty 2025: Opportunity or Threat for Tax Compliance? The tax amnesty program is back in the spotlight after the House of Representatives (DPR) approved the inclusion of the draft amendment to the Tax Amnesty Law into the 2025 Priority National Legislation Program (Prolegnas). If this happens, Indonesia will hold the third tax amnesty

epajak.or.id Tax Neutrality: Definition, Concept, and Its Effect on Economic Behavior Tax neutrality is a basic concept in tax policy design to create a tax system that does not affect the economic decisions of individuals and companies. In other words, an ideal tax should not affect consumers’ choice to consume or save, producers’ choice to

epajak.or.id Countries that Tax Robots , Technology is developing more and more like machine power, making various countries face significant changes in the labor market. The presence of robots and artificial intelligence is increasingly shifting the role of humans in the industrial sector. This phenomenon is like a double-edged knife that has both positive and

epajak.or.id Tax Strategies for Family Offices in Indonesia: Opportunities and Challenges Growth of Individual Wealth in Indonesia Indonesia has recorded a significant increase in the number of high-net-worth individuals (HNWIs) in recent years. According to the Knight Frank Wealth Report 2023, in 2022 there were approximately 171,740 individuals in Indonesia who had assets worth at

epajak.or.id New Provisions for 300% Gross Income Deduction Incentive for R&D Activities The Ministry of Finance (MoF) has made another policy reform to encourage research and development (R&D) activities. Through Minister of Finance Regulation (PMK) Number 81 Year 2024, provisions related to gross income reduction incentives or supertax deduction for R&D activities undergo a number

https://epajak.or.id/ Efficient Tax Basis: Utilisation of Other Value DPP in PMK 131/2024 , Tax Consultant – Particularly in relation to Value Added Tax (VAT) and Income Tax (ITA), the Income Tax DPP is often in the news. Other Value DPP is one of the DPP variations that are often used. As the basis for determining