INKRAH Law · UU PPh · Undang-Undang No. 7 Tahun 1983

Article 2 — Tax Subjects

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Official source / JDIH →

Bahasa Indonesia

(1) Yang menjadi subjek pajak adalah: a. orang pribadi; b. warisan yang belum terbagi sebagai satu kesatuan menggantikan yang berhak; c. badan; dan d. bentuk usaha tetap.

English (British)

(1) The tax subjects are: a. individuals; b. undivided inheritances as a unit in place of those entitled; c. entities; and d. permanent establishments.