Individual consulting services: Subject to PPh 21 or PPh 23?

Consulting services provided by an individual marketing consultant to PT Maju Sejahtera are not subject to Article 23 Income Tax (PPh Pasal 23). Referring to Article 3 letter c number 1 of PMK Number 252/PMK.03/2008, income related to work, services, or activities, including those of experts performing freelance work, which consists of lawyers, accountants, architects, doctors, consultants, notaries, appraisers, and actuaries, received by domestic individual taxpayers is an object of Article 21 Income Tax (PPh Pasal 21). Therefore, PT Maju Sejahtera as the payer of the income is obligated to withhold PPh Pasal 21 from the service fee paid to the individual consultant.