Author name: Pro Visio

https://provisio-id.com/provisioconsulting/ Understanding Beneficial Owner Rules , In the context of international taxation, the concept of Beneficial Ownership (BO) has become increasingly significant, especially with the global push to combat tax avoidance and profit shifting. In Indonesia, regulations on beneficial ownership have gained heightened attention. Let’s delve deeper into what this entails. What Is a Beneficial […]

https://provisio-id.com/provisioconsulting/ Comparison of VAT Rates Across ASEAN: Which Country Has the Highest? Value Added Tax (VAT) rates in the ASEAN region have come under the spotlight following Indonesia’s announcement to increase its VAT rate from 11% to 12% in 2025. This adjustment will position Indonesia alongside the Philippines as the countries with the highest VAT

provisio-id.com/provisioconsulting/ The Attributable Principle in International Taxation: What Is It? The Attributable Principle is a key concept in international taxation, designed to determine how income generated by entities operating in multiple countries is taxed. Fundamentally, this principle stipulates that only income directly attributable to the economic activities conducted in a specific country can be taxed

https://provisio-id.com/provisioconsulting Jakarta’s Traffic Congestion: Can Progressive Taxation Be the Solution? traffic congestion in Jakarta has long been a pressing issue requiring serious intervention. Among the various strategies explored, the implementation of progressive motor vehicle tax has emerged as a potential measure to curb the proliferation of private vehicles on the city’s roads. But how effective

https://provisio-id.com/provisioconsulting/ Avoiding Tax Penalties with Tax Deposits: A Modern Solution , Taxpayers often feel overwhelmed when faced with a Tax Billing Letter (STP) from the Directorate General of Taxes (DJP). STPs are official documents issued to collect unpaid taxes or administrative penalties, such as fines and interest. For example, if a taxpayer fails to report

https://provisio-id.com/provisioconsulting Government to Establish Digital Transformation Committee to Enhance Tax Compliance ,The Indonesian government is intensifying its efforts to reform the tax sector. President Prabowo Subianto recently approved the formation of the Digital Transformation Acceleration Committee, aimed at boosting taxpayer compliance through the implementation of digital technologies. This initiative is expected to improve tax administration

https://provisio-id.com/provisioconsulting/ Technical Guidelines for Preparing Tax Invoices Based on Regulation PER-1/PJ/2025 The preparation of tax invoices is a critical obligation for Taxable Entrepreneurs (Pengusaha Kena Pajak, or PKP) to ensure compliance with tax regulations. Below is a detailed explanation of the requirements for preparing tax invoices under the latest Directorate General of Taxes (DGT) regulation,

https://provisio-id.com/provisioconsulting DJP Reopens e-Invoice Desktop for Certain Taxpayers , The Directorate General of Taxes (DJP) has reopened access to the e-Invoice Desktop application for certain Taxable Entrepreneurs (PKP). This step addresses challenges faced by taxpayers in issuing tax invoices using the newly implemented Coretax system. The e-Invoice Desktop will be available for specific PKPs, with

https://provisio-id.com/provisioconsulting Mandatory Global Minimum Tax in 2025: Additional Tax Obligations for Multinational Corporations , Starting in 2025, the Indonesian government plans to introduce a new tax policy for multinational corporations (MNCs). This policy is outlined in Minister of Finance Regulation (PMK) Number 136 of 2024 regarding Income Tax Imposition Based on International Agreements, which establishes

https://provisio-id.com/provisioconsulting/ Know the Tax Invoice Return Process for Transactions Before 2025 , In the Indonesian tax system, returning tax invoices issued before 2025 and made afterwards requires an understanding of the applicable procedures, especially with the transition to the Coretax system in 2025. The question that often arises is how to handle tax invoices issued