Investor Presentaiton
LAW ON HARMONIZATION OF TAX REGULATIONS
1
Principles
a. fairness
3c
b. simplicity
c. efficiency
d. law certainty
e. beneficial
f. national interest
Contents
2
Objectives
a. Increasing economic growth and support accelerated economic
recovery
b. Optimizing state revenue
c. Realizing a fair taxation system and legal certainty
d. Implementing administrative reforms, consolidated tax policies,
and expanded tax base
e. Improving voluntary compliance of taxpayers
a. Revision on the General Provisions and Tax Procedures Laws (UU KUP), effective from
enactment date
b. Revision on the Income Tax Law (UU PPh), effective from 2022 fiscal year
c. Revision on the Value Added Tax Law (UU PPN), effective from 1 April 2022
d. Taxpayer Voluntary Disclosure Program, from 1 January to 30 June 2022
e. Carbon Tax, effective from 1 April 2022
f. Revision on the Excise Law (UU Cukai), effective from the enactment date
61View entire presentation