Legal Materials • 11 May 2024

Individual Tax Restitution: A Complete and Updated Guide at DJP!

www.literasihukum.com/restitusi-pajak-orang-pribadi

This article discusses a complete and up-to-date guide on filing for tax refunds tax for obligate tax individuals at the Directorate General Tax (DJP).

Legal Materials • Apr 18, 2024

Legal Provisions Regarding the Obligation of Heirs to Pay the Tax Debts of Deceased Individual Taxpayers

www.literasihukum.com/kewajiban-ahli-waris-melunasi-utang-pajak

This article discusses the legal provisions regarding the obligation of heirs to settle the debts of tax obligate heirs tax individuals.

Opinions • 10 Mar 2023

Know 3 Modus Operandi in Tax Crimes

www.literasihukum.com/modus-operandi-kejahatan-pajak

This article discusses the modus operandi in crime tax.

Opinions • 12 Jan 2026

Mining, Taxes, and a Nation Wounded by Evasion

www.literasihukum.com/hukum-pajak-pertambangan

Bribery case tax mining reveals regulatory loopholes and weak oversight that harm the state and damage public trust.

Opinions • 04 Feb 2025

Coretax: Can it Enforce Tax Law in the Agricultural Sector?

www.literasihukum.com/coretax-mampukah-menegakkan-hukum-perpajakan-di-sektor-pertanian

Coretax is a system designed to simplifytaxadministration tax in Indonesia

Opinions • 18 Aug 2025

E-commerce Tax Targeting MSMEs: Who Benefits the State, Who Loses?

www.literasihukum.com/pajak-e-commerce-menyasar-umkm-untungkan-negara-rugikan-siapa

Tax E-commerce requires SMEs to pay 0.5% income tax on turnover. This policy expands the base tax of the state, but potentially increases the administrative burden.

Legal Dictionary

Final tax

www.literasihukum.com/kamus-hukum/1186/pajak-final

Tax Final Tax whose imposition and settlement are final so that it is no longer taken into account in the tax annual payable. Example: Taxpayers tax need to understand tax final tax in order to comply and avoid sanctions. Law Tax General reference: to…

Opinions • 25 Dec 2024

VAT 12%: A Downpour of Levies Amidst the People's Economic Hardship

www.literasihukum.com/ppn-12-hujan-pungutan-di-tengah-himpitan-ekonomi-rakyat

Increase in Tax Value Added Tax (VAT) from 11% to 12% will take effect from January 1, 2025. How will this policy affect public purchasing power, SMEs, and the national economy? Read the review...

Legal Dictionary

Tax appeal

www.literasihukum.com/kamus-hukum/970/banding-pajak

Appeal tax Legal effort to the Court Tax regarding an objection decision tax. Example: Obligatory tax to file an appeal tax according to administrative procedures pertaxan. Law Tax General reference: provisions pertaxan Indonesia

Legal Dictionary

Tax objection

www.literasihukum.com/kamus-hukum/969/keberatan-pajak

Objection tax Mandatory administrative effort tax to file an objection to a specific tax stipulation. Example: Obligatory tax to file an objection tax according to administrative procedures pertaxan. Law Tax General reference: provisions pertax...