Laws & Regulations

Technical Guidelines on the Procedures for the Withholding, Payment and Reporting of Article 21 Income Tax and Article 26 Income Tax in Relation to Works, Services and Activities of Individual Persons

Pedoman Teknis Tata Cara Pemotongan, Penyetoran Dan Pelaporan Pajak Penghasilan Pasal 21 Dan/Atau Pajak Penghasilan Pasal 26 Sehubungan Dengan Pekerjaan, Jasa, Dan Kegiatan Orang Pribadi

Issuing Body: The Director General of Taxation

Issue Date: 29th September 2016

Effective Date: [Subscribers Only]

Law Type: Regulation

Law Number: PER-16/PJ/2016

Law Status: [Subscribers Only]

Updated Status: [Subscribers Only]

This legislation and/or case is revokes the following legislation and/or cases: [Subscribers Only]

Legal Centric English Translation Available: Yes

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Please Login or start a Free Trial to view the rest of this content

This content is reserved for Legal Centric subscribers. Benefits include access to:

  • The largest law / tax legislation database for Indonesia
  • Tens of thousands of translations of legislation covering all business areas
  • Daily bilingual legal and tax updates
  • Articles on important legal and tax issues
  • Weekly email alerts
  • Sophisticated web platform and search
  • Legal Centric is trusted by a majority of the top law and accounting firms.

Please Login or start a Free Trial to view the rest of this content

This content is reserved for Legal Centric subscribers. Benefits include access to:

  • The largest law / tax legislation database for Indonesia
  • Tens of thousands of translations of legislation covering all business areas
  • Daily bilingual legal and tax updates
  • Articles on important legal and tax issues
  • Weekly email alerts
  • Sophisticated web platform and search
  • Legal Centric is trusted by a majority of the top law and accounting firms.
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