Search Results: E-commerce Tax

Legal Material • 11 May 2024

Individual Tax Restitution: A Complete and Up-to-Date Guide at the DJP!

literasihukum.com/restitusi-pajak-orang-pribadi

This article discusses a complete and up-to-date guide on filing for restitution tax for individual tax taxpayers at the Directorate General Tax (DJP).

Legal Material • 18 Apr 2024

Legal Provisions Regarding the Obligation of Heirs to Pay the Tax Debts of Deceased Individual Taxpayers

literasihukum.com/kewajiban-ahli-waris-melunasi-utang-pajak

This article discusses the legal provisions regarding the obligation of heirs to pay the debts of tax deceased tax individual taxpayers.

Opinion • 10 Mar 2023

Know the 3 Modus Operandi in Tax Crimes

literasihukum.com/modus-operandi-kejahatan-pajak

This article discusses the modus operandi in tax tax.

Opinion • 18 Aug 2025

E-commerce Tax Targeting MSMEs: Who Benefits the State, Who Loses?

literasihukum.com/pajak-e-commerce-menyasar-umkm-untungkan-negara-rugikan-siapa

Tax e-commerce mandates MSMEs to pay 0.5% income tax on turnover. This policy expands the state's base, tax but has the potential to increase the administrative burden.

Opinion • 12 Jan 2026

Mines, Taxes, and a Nation Wounded by Embezzlement

literasihukum.com/hukum-pajak-pertambangan

A bribery case tax in the mining sector reveals regulatory loopholes and weak oversight that harm the state and damage public trust.

Opinion • 04 Feb 2025

Coretax: Can It Enforce Tax Laws in the Agricultural Sector?

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Coretax is a tax systemtaxdesigned to simplify administration tax in Indonesia

Regulations Law Number 21 of 2003 • 25 Jul 2026

Ratification of ILO Convention No. 81 Concerning Labour Inspection In Industry And Commerce

literasihukum.com/peraturan/17527/pengesahan-ilo-convention-no-81-concerning-labour-inspection-in-industry-and-commerce-konvensi-ilo-no-81-mengenai-pengawasan-ketenagakerjaan-dalam-industri-dan-perdagangan

…003 tentang Pengesahan ILO Convention No. 81 Concerning Labour Inspection In Industry And Commerce (ILO Convention No. 81 concerning Labour Inspection in Industry and Commerce

Regulations Law Number 4 of 2021

Pengesahan ASEAN Agreement on Electronic Commerce (Persetujuan ASEAN tentang Perdagangan Melalui Sistem Elektronik)

literasihukum.com/peraturan/14754/pengesahan-asean-agreement-on-electronic-commerce-persetujuan-asean-tentang-perdagangan-melalui-sistem-elektronik

Undang-undang (UU) Nomor 4 Tahun 2021 tentang Pengesahan ASEAN Agreement on Electronic Commerce (ASEAN Agreement on Electronic Commerce)

Opinion • 25 Dec 2024

12% VAT: A Rain of Levies Amidst the People's Economic Hardship

literasihukum.com/ppn-12-hujan-pungutan-di-tengah-himpitan-ekonomi-rakyat

The increase Tax in Value Added Tax (VAT) from 11% to 12% will take effect from January 1, 2025. How will this policy affect people's purchasing power, MSMEs, and the national economy? Check out the rev...

Regulations Emergency Law · Number 15 of 1951 • 10 Sep 1951

Assessment of Parts of Income and Wealth, Whether Earned or Located in Foreign Currency, for the Collection of Transfer Tax, Wage Tax, Corporate Tax and Wealth Tax and Concerning Amendments to the 1944 Transfer Tax

literasihukum.com/peraturan/16576/penilaian-dari-bagian-bagian-pendapatan-dan-kekayaan-baik-yang-diperoleh-maupun-yang-berada-dalam-uang-asing-untuk-pemungutan-pajak-peralihan-pajak-upah-pajak-perseroan-dan-pajak-kekayaan-dan-tentang-perubahan-pajak-peralihan-1944

...n and Wealth, Whether Obtained or Located in Foreign Currency, For Collection Tax Transition, Tax Wages, Tax Companies and Tax Wealth and Regarding Changes Tax Transition 1944