Laws & Regulations

The Stipulation of Withholders of Article 23 and/or Article 26 Income Tax Who Are Required to Make Tax Withholding Slips and Obligated to Submit Periodic Article 23 and/or Article 26 Income Tax Returns Based on Regulation of the Director General of Taxation Number PER-04/PJ/2017

Penetapan Pemotong PPH Pasal 23 dan/atau Pasal 26 Yang Diharuskan Membuat Bukti Pemotongan dan Diwajibkan Menyampaikan SPT Masa PPH Pasal 23 dan/atau Pasal 26 Berdasarkan Peraturan Direktur Jenderal Pajak Nomor PER-04/PJ/2017

Issuing Body: The Director General of Taxation

Issue Date: 26th June 2018

Effective Date: [Subscribers Only]

Law Type: Decision

Law Number: KEP-178/PJ/2018

Law Status: [Subscribers Only]

Legal Centric English Translation Available: No

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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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