The government has issued Regulation of the Government
No. 23 of 2018 on Income Tax for Business Incomes Which Are Received or Obtained by Taxpayers with Certain Gross Turnovers (“
Regulation 23/2018”), which renews the
final income-tax tariff for taxpayers who have
annual gross turnovers ≤ IDR 4.8 billion.
Prior to the issuance of Regulation 23/2018, these same matters were regulated under Regulation of the Government
No. 46 of 2013 on Income Tax for Business Incomes Which Are Received or Obtained by Taxpayers with Certain Gross Turnovers (“
Regulation 46/2013”).
[1]......