Article 23

Article 23 income tax (PPh 23) Certain types of income paid or payable to resident taxpayers are subject to Article 23 income tax at a rate of either 15% or 2% of the gross amounts: a.    Article 23 income tax is due at a rate of 15% of the gross amounts on the following: 1.  … Read More

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:… Read More