The Jakarta Post
The Taxation Directorate General has revoked a regulation on individual income tax to simplify the tax calculation process and ensure legal certainty.
Tax office spokesman Hestu Yoga Saksama said Taxation Regulation (Perdirjen) No. 14/2019, issued on July 3, to revoke Perdirjen No. 32/2010 on individual income tax collection for certain businesses.
The 2010 regulation was a derivative regulation of Finance Ministerial Regulation No. 208/2009, which was revised into Regulation No. 215/2018.
“The income tax has been regulated under Regulation No. 215/2018, which has changed old regulation on income tax income. The new regulation rules income tax for bank taxpayers and other types,” Hestu said as quoted by kontan.co.id on Sunday.
He said Regulation No. 215/2018 covered individual income tax for businesspeople in various sectors.
Under the regulation, for example, the calculation of the income tax for bank taxpayers is based on financial reports submitted to the Financial Services Authority.
The regulation also outlines the income tax calculation process for other taxpayers, such as state-owned enterprises and region-owned enterprises.
Meanwhile, the amount of income tax for individual taxpayers with businesses was left unchanged at 0.75 percent of the gross income of their business. (bbn)