INKRAH Law ·
Indonesia
· Hukum Pajak
Harmonisation of Tax Regulations
Harmonisasi Peraturan Perpajakan (HPP)
Undang-Undang No. 7 Tahun 2021
UU No. 7 Tahun 2021.
Official source / JDIH →
Bahasa Indonesia
Key Subject Matter
Menata ulang berbagai ketentuan perpajakan: Ketentuan Umum dan Tata Cara Perpajakan, Pajak Penghasilan, Pajak Pertambahan Nilai, program pengungkapan sukarela, pajak karbon, dan cukai.
English (British)
Key Subject Matter
Recasts various tax provisions: general tax rules and procedure, income tax, value-added tax, the voluntary-disclosure programme, carbon tax, and excise.
INKRAH Note
It amends the KUP, Income Tax, VAT and Excise laws at once; among other things it adjusts the VAT rate and uses the national ID number as an individual's taxpayer number.
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Official source / JDIH →
Article by Article
Ketentuan Umum
Bahasa IndonesiaUndang-Undang ini mengatur kebijakan Harmonisasi Peraturan Perpajakan yang meliputi antara lain Ketentuan Umum dan Tata Cara Perpajakan; Pajak Penghasilan; Pajak Pertambahan Nilai; Program Pengungkapan Sukarela Wajib Pajak; Pajak Karbon; dan Cukai.
English (British)This Law governs the policy of harmonising tax regulations, covering among others general tax rules and procedure; income tax; value-added tax; the taxpayer voluntary-disclosure programme; carbon tax; and excise.
Asas
Article 2
— Principles and Aims
Bahasa IndonesiaUndang-Undang ini dilaksanakan berdasarkan asas keadilan, kesederhanaan, efisiensi, kepastian hukum, kemanfaatan, dan kepentingan nasional.
English (British)This Law is implemented on the principles of justice, simplicity, efficiency, legal certainty, usefulness, and the national interest.
Pajak Karbon
Bahasa Indonesia(1) Pajak karbon dikenakan atas emisi karbon yang memberikan dampak negatif bagi lingkungan hidup.
(2) Subjek pajak karbon adalah orang pribadi atau badan yang membeli barang yang mengandung karbon dan/atau melakukan aktivitas yang menghasilkan emisi karbon.
English (British)(1) Carbon tax is imposed on carbon emissions that have a negative impact on the environment.
(2) The carbon-tax subject is an individual or entity that buys carbon-containing goods and/or carries out activities producing carbon emissions.
