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Summary of Regulation of the Minister of Finance of the Republic of Indonesia on Procedure for the Implementation of Tax Treaty
Rangkuman Peraturan Menteri Keuangan Republik Indonesia tentang Tata Cara Penerapan Persetujuan Penghindaran Pajak Berganda
Legal Centric Indonesia
5th February 2026
Summary of Regulation of the Minister of Finance of the Republic of Indonesia Number 112 Year 2025 regarding Procedure for the Implementation of Tax Treaty
This regulation stipulates that the imposition of Income Tax on: (a) Domestic Taxpayers who receive or obtain income sourced from outside Indonesia, and (b) Foreign Taxpayers who receive or obtain income sourced from ...
Rangkuman Peraturan Menteri Keuangan Republik Indonesia Nomor 112 Tahun 2025 tentang Tata Cara Penerapan Persetujuan Penghindaran Pajak Berganda
Peraturan ini menetapkan bahwa pengenaan Pajak Penghasilan terhadap: (a) Wajib Pajak Dalam Negeri yang menerima atau memperoleh penghasilan yang bersumber dari luar Indonesia, dan (b) Wajib Pajak Luar Negeri yang menerima atau ...
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