Version 1.0 | This application contains the latest Tax Law from Law No. 6 of 2023, and is also presented in comparative form, compared to Law No. 6 of 2023. 7 of 2021, Law no. 11 of 2020 and the Tax Law before Law no. 11 of 2020 on the KUP Law, Income Tax Law and VAT & PPnBM Law in the format per paragraph or per article.

The application presented is sourced from the Taxation Law and contains:
▪ Law on General Provisions and Tax Procedures (UU KUP),
▪ Income Tax Law (UU PPh), and
▪ Law on Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (VAT & PPnBM Law),

from the Tax Law, the latest amendments to Law Number 6 of 2023 concerning the Determination of Government Regulations in Lieu of Law Number 2 of 2022 concerning Job Creation Becoming Law,

and also presented in comparative form, juxtaposed with:
▪ Law Number 7 of 2021 concerning Harmonization of Tax Regulations,
▪ Law Number 11 of 2020 concerning Job Creation, and
▪ Tax Law changes before Law Number 11 of 2020.

Amendments to the Tax Law before Law Number 11 of 2020, namely:
▪ Law Number 16 of 2009 concerning Stipulation of Government Regulations in Lieu of Law Number 5 of 2008 concerning the Fourth Amendment to Law Number 6 of 1983 concerning General Provisions and Procedures for Taxation Becoming Law,
▪ Law Number 36 of 2008 concerning Fourth Amendment to Law Number 7 of 1983 concerning Income Tax, and
▪ Law Number 42 of 2009 concerning the Third Amendment to Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods.


Disclaimer:
▪ This application, which contains the Indonesian Tax Law, has its data material sourced from the website www.peraturan.go.id, which is the official media for disseminating Legislative Regulations managed by the Directorate General of Legislative Regulations.
▪ This application is not an official application from the Indonesian government and does not represent an Indonesian government entity.
▪ The presentation and editing process of Indonesian Tax Law data material in this application is in the form of a presentation format per paragraph and per article, a comparative format of changes per paragraph and per article as well as grouping and marking the changes, as well as writing a summary of the contents of the paragraphs to make it easier to understand the contents of the paragraphs and in the use of word searches, it has been carried out through adequate processing and care in editing and writing. However, there may be errors in typing, grouping and marking changes to verses as well as in writing a summary of the contents of verses in this application. If errors are found in typing and content in the application, users can submit them via email to [email protected], and we will be happy to make improvements to improve and provide even better benefits for users of this application.