Aditya Wicaksono and I Dewa Made Agung Nugraha of GNV Consulting Indonesia look at three recent tax law amendments that impact withholding tax, deductions for human resource investment and income tax for certain taxpayers.
Indonesia's Director General of Tax (DGT) issued Regulation No. PER-25/PJ/2018 (PER-25) on November 21 2018, simplifying the procedures concerning the implementation of the double taxation avoidance agreement.