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Summary of Regulation of the Director General of Taxation on Determination of Domestic Tax Subjects and Foreign Tax Subjects
Rangkuman Peraturan Direktur Jenderal Pajak tentang Penentuan Subjek Pajak dalam Negeri dan Subjek Pajak Luar Negeri
Legal Centric Indonesia
5th February 2026
Summary of Regulation of the Director General of Taxation Number PER-23/PJ/2025 regarding Determination of Domestic Tax Subjects and Foreign Tax Subjects
This regulation stipulates that the tax subjects are: (a) (i) individuals, and (ii) undivided estates as a single entity replacing the entitled party, (b) entities, and (c) permanent establishments. Tax subjects are divided ...
Rangkuman Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 tentang Penentuan Subjek Pajak dalam Negeri dan Subjek Pajak Luar Negeri
Peraturan ini menetapkan bahwa yang menjadi subjek pajak adalah: (a) (i) orang pribadi, dan (ii) warisan yang belum terbagi sebagai satu kesatuan menggantikan yang berhak, (b) badan, dan (c) bentuk usaha tetap. Subjek pajak dibedakan menjadi ...
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