Article 4 (2) – final income tax (PPh Final) Resident companies, Permanent Establishments (PEs), representatives of foreign companies, organizations, and appointed individuals are required to withhold final tax from the following gross payments to resident taxpayers and PEs: 1.  Rental of land and/or buildings                                                                                                                            10% 2.  Proceeds from transfers of land and building rights                                                                                       5%… Read More