Tax
How to Respond Properly to an SP2DK from the Tax Office
An SP2DK is not a tax assessment but a request for clarification. A timely, well-documented response can stop the matter from escalating…
Read moreInsights
Practical guides and analysis on Indonesian tax, accounting and business from Hanna Consulting's advisors.
Tax
Tax
Getting Ready for Coretax: What Businesses Should Know
Indonesia's new Coretax administration system changes how taxpayers register, invoice and file. Here is a practical checklist for finance…
Read more
Tax
Tax Objections and Appeals in Indonesia: Process, Deadlines and Strategy
Disagree with an audit result? Indonesian tax law offers objection and appeal routes. Know the deadlines, the formal requirements and how…
Read more
Accounting
Fiscal Reconciliation: Bridging Accounting Profit and Taxable Income
Profit in the financial statements rarely equals taxable income. The fiscal reconciliation explains the gap — and it is one of the most…
Read more
Tax
Crediting Input VAT in Indonesia: Rules That Are Often Missed
Input VAT is a right of every VAT-registered business, but it can be lost through defective invoices, late crediting or purchases unrelated…
Read more
Tax
VAT Refunds in Indonesia: Requirements, Procedure and How to Speed Them Up
Overpaid VAT can be carried forward or refunded. Learn about the preliminary refund route and how good documentation shortens the process.
Read more
Tax
Understanding the PPh 21 Effective Rate (TER)
Since 2024 employers withhold monthly PPh 21 using average effective rates. We explain how TER works and why December needs special…
Read more
Accounting
Bookkeeping or Simple Records? A Practical Guide for Small Businesses
Not every business must keep full books. Learn when simple records are enough, when bookkeeping is mandatory and why both matter for your…
Read more
Business
Why Transfer Pricing Documentation Matters for Growing Groups
Intercompany loans, management fees and shared services all fall under transfer pricing rules. Good documentation is your first line of…
Read more