DDTC Indonesian Tax Manual 2023

The DDTC Indonesian Tax Manual Book 2023 (DDTC ITM 2023) is inextricably linked to recent tax reforms. One of the most important agendas in this reform journey is the implementation of Law No. 7/2021 concerning the Harmonisation of Tax Regulations, including the issuance of Law No. 6/2023 concerning the Stipulation of Government Regulation in Lieu of Law No. 2/2022 concerning Job Creation Into a Law. This manual book summarises and simplifies the various Indonesian tax provisions. The DDTC ITM 2023 comprises general normative legal reviews of various taxation areas, ranging from national, international to subnational issues. The contents of this book include personal income tax, corporate income tax, value-added tax, sales tax on luxury goods, withholding tax, tax procedures, local taxes, customs, excise, stamp duty, international taxes, transfer pricing, fiscal incentives and the latest developments. DDTC has paved the way for English-language tax literature. Other countries may study Indonesia’s tax system efficiently through DDTC ITM 2023. Moreover, the availability of English-language tax documents in the DDTC ITM 2023 aids the business community worldwide in understanding the Indonesian tax environment. The development of tax literacy activities by DDTC raises a red thread for the need for up-to-date, comprehensive, universal language and reliable literature. All of these elements are reflected in DDTC ITM 2023.