Advance Pricing Agreement

An Advance Pricing Agreement (APA) is an agreement between a taxpayer and tax authority (or multiple tax authorities). this agreement establishes the transfer pricing methodology to be used for a specific set of related-party transactions for a certain period of time in the future. The purpose of an APA is to provide certainty and predictability … Read more

Transfer Pricing

Transfer Pricing

Transfer pricing refers to the pricing of goods, services, and intangible assets that are transferred between different entities within a multinational enterprise. It is a key issue in taxation because it can affect the allocation of profits between different jurisdictions and therefore impact the tax liabilities of each entity involved. For example, if a subsidiary … Read more

Introduction of Tax Treaty

The term used for tax treaties in Indonesia is “Perjanjian Penghindaran Pajak Berganda” (P3B) In English, it is known as a double taxation avoidance agreement or a tax treaty. The P3B is an agreement between Indonesia and another country that is designed to eliminate double taxation of income and to prevent tax evasion. These agreements … Read more

Permanent Establishment

In taxation, a permanent establishment (PE) is a fixed place of business through which a business carries out its activities, either wholly or partially. The concept of permanent establishment is important for determining the tax liability of a business in a foreign country. When a company operates in a foreign country through a permanent establishment, … Read more

PPN Kendaraan Listrik

Fasilitas PPN kendaraan listrik

Fasilitas PPN kendaraan listrik yang diberikan Pemerintah diharapkan akan mendorong minat beli masyarakat atas kendaraan bermotor listrik berbasis baterai. Tanggal 1 April 2023 kemarin  telah terbit Peraturan Menteri Keuangan Republik Indonesia nomor 38 tahun 2023 tentang PPN atas penyerahan kendaraan bermotor listrik berbasis baterai roda empat tertentu dan kendaraan bermotor listrik berbasis baterai bus tertentu … Read more

Personal Branding

Building a personal brand / Personal branding is essential for any consultant who wants to establish themselves as an expert in their field. Here are some tips for building a personal brand as a professional Tax consultant: Remember, building a personal brand takes time and effort. But with persistence and dedication, you can establish yourself … Read more