10:48 PM
doeytea
Income tax is imposed to taxable person in respect of its income received and accrued in a taxable year. So, income tax shall be exist and can be imposed if two requirements are fulfilled. The requirements are that there is any taxable person and there is income received and accrued by that taxable person.
There are three kinds of taxable person in accordance with Indonesian income tax law. They are individual taxable person, an entity taxable person and a permanent establishment taxable person. There is also undivided inheritance as taxable person.
An individual as a Taxable Person may reside or stay in Indonesia or outside Indonesia. An undivided inheritance as a unity constitutes substitute to Taxable Person, substituting those who have the right thereof, namely the heirs/heiresses. The...
