AK24_03 Income Tax Laboratory Withholding and Collection

This book discusses the tax imposition mechanism that is withheld/collected by a third party or better known as the Withholding Tax applicable in Indonesia which includes Income Tax Article 4 paragraph (2), 15, 21, 22, 23 and 26. This type of tax authorizes a third party to withhold or collect the tax owed so that Taxpayers do not need to make their own tax payments. In addition to the discussion of the laws and regulations highlighted in this book, it is also accompanied by filling in the Tax Return (SPT) and is equipped with examples of cases and transactions that are usually found in companies. Considering the dynamic nature of tax regulations, the writing of this textbook accommodates the tax regulations in force until 2020. The Directorate General of Taxes has required taxpayers who already use electronic SPT to no longer fill in the SPT manually. Employer rules that make deductions for more than 20 people must use electronic SPT. Keywords: Income Tax Withholding and Collection, Final Tax, Non-Final Tax