Susy Suryani of Suryani Suyanto & Associates explains how the second round of Indonesia’s Tax Amnesty program works, and analyses how the government can learn from the successes and failures of the initial round in 2016.
In our previous Article on this series, we have discussed the provisions regarding Income Tax Law and VAT Law, regulated in the Harmonization of Taxation Regulations ("HPP Law").
General Overview on HPP Law: The Government of Indonesia issued Law No. 7 of 2021 on Harmonization of Taxation Regulation (Harmonisasi Peraturan Perpajakan or "HPP Law").
The Indonesian Government recently introduced a new tax law, namely Law No. 7 of 2021 regarding the Harmonization of Taxation ("Taxation Harmonization Law"), which entered into force on October 29, 2021.
The Indonesian Government recently introduced a new tax law, namely Law No. 7 of 2021 regarding the Harmonization of Taxation ("Taxation Harmonization…