These terms refer to types of taxes or calculation mechanisms that often require special calculation, either by the taxpayer or the tax authority. And this is the page that contains the Tax and Transfer Pricing Calculator category, which will direct you to the pajak.go.id website.
Tax withholding on income related to work or services received by Individual Taxpayers (salaries, honoraria, etc.).
Tax withholding on income from capital, services, and prizes other than PPh 21 (e.g., dividends, royalties, and service fees).
Tax on certain income where the imposition is final and cannot be credited (e.g., land/building rent, deposit interest).
Tax collection carried out by a third party (e.g., Government Treasurer or importer) in relation to the sale of goods and imports.
Special tax calculation (Special Calculation Norms) for taxpayers in certain business sectors (e.g., international shipping).
Tax imposed on the income received or earned by a company (business entity).
Tax imposed on the Value Added of goods and services during the production and distribution process, levied at 11%.
Tax imposed on the sale or import of Luxury Goods (in addition to VAT) to control consumption.
The pricing of transactions between related parties; monitored to comply with the Arm's Length Principle.
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