Introduction of Withholding Tax

Indonesian income tax is collected mainly through a system of withholding taxes. Where a particular income item is subject to withholding tax, the payer is generally held responsible for withholding or collecting the tax. These withholding taxes are commonly referred to using the relevant article of the Income

Tax (Pajak Penghasilan/PPh  ) Law, as follows:

  1. Article 21 income tax (PPh 21)
  2. Article 22 income tax (PPh 22)
  3. Article 4 (2) – final income tax (PPh Final)
  4. Article 23 income tax (PPh 23)

Article 26 income tax (PPh 26)

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