INKRAH Law · UU HPP · Undang-Undang No. 7 Tahun 2021

Article 1 — Scope

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Disclaimer: INKRAH Law reproduces the text of legislation for information and educational purposes only, and covers solely statutes made by the legislative and executive branches. The text may contain typographical or translation errors; always verify its authenticity and official version at the JDIH (official legal-documentation portal) of the relevant executive or legislative institution. To confirm whether a regulation is still in force, please visit the relevant institution's official website, and take note of any judicial review granted by the Supreme Court (MA) or the Constitutional Court (MK). English and other foreign translations here are unofficial.
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Bahasa Indonesia

Undang-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.