Officially Released, 2 Bilingual DDTC Indonesian Tax Manual 2024 Books

JAKARTA, DDTCNews – DDTC officially published 2 new books today, Friday (20/9/2024). These two books include the Indonesian and English versions of DDTC Indonesian Tax Manual 2024 (DDTC ITM 2024).

The exact titles of the two books are DDTC Indonesian Tax Manual 2024: Navigating the Dynamics of Tax Regulations and DDTC Indonesian Tax Manual 2024: Menelusuri Dinamika Peraturan Perpajakan.

These two books coincide with the momentum of DDTC's 17th anniversary. In publishing the 25th and 26th books, DDTC also embodies the spirit of earning the Asia-Pacific Pro Bono Firm of the Year Award from the International Tax Review (ITR), London, in 2022 and 2024.

Both books were penned by DDTC’s Founders Darussalam and Danny Septriadi in collaboration with DDTC’s professionals, including David Hamzah Damian, Romi Irawan, B. Bawono Kristiaji and Atika Ritmelina M.

Up to this point, DDTC ITM has only been available in English. The Indonesian version of DDTC ITM is currently featured to enhance tax literacy and education for the Indonesian people, including future prospective taxpayers.

Moreover, DDTC ITM is currently accessible to facilitate an apprehension of Indonesian statutory tax provisions. DDTC ITM is expected to serve as practical guidelines for anyone in tackling the dynamics and complexity of existing regulations.

As widely recognised, Indonesia adheres to a diverse array of tax regulations and the derivative regulations thereof. One regulation is inevitably interrelated with other regulations. DDTC ITM seeks to summarise these intricacies and serve as guidelines in referring to these regulations.

DDTC ITM 2024 elaborates a broad spectrum of tax aspects, ranging from the local, national to international levels. The topics encompass general provisions and tax procedures (Ketentuan Umum dan Tata Cara Perpajakan/KUP in Indonesian), income tax (Pajak Penghasilan/PPh in Indonesian), Value Added Tax (VAT or Pajak Pertambahan Nilai/PPN in Indonesian) and Sales Tax on Luxury Goods (STLGs or Pajak Penjualan atas Barang Mewah/PPnBM in Indonesian).

Further, topics on international tax, transfer pricing, customs and excise, fiscal incentives, stamp duty, local taxes, carbon tax and the latest developments in the tax sector are also addressed. DDTC ITM 2024 books are incorporated with recent updates on Indonesia’s statutory tax provisions up to August 2024.

To keep readers abreast of Indonesia’s statutory tax provisions, a QR code that links to Perpajakan DDTC is available in the DDTC ITM 2024 books. As commonly understood, Accessible on Perpajakan DDTC, DDTC ITM is updated biweekly.

In addition, DDTC ITM 2024 books remain integrated with the wide-ranging contents of DDTCNews and Perpajakan DDTC channels through footnotes, allowing readers to conveniently trace the sources. Such integration between DDTC platforms is intended to enrich readers' knowledge.

This signifies the concrete embodiment of one of DDTC’s missions, i.e., to eliminate asymmetric information in the Indonesian tax society. Further, one value consistently upheld and applied by DDTC professionals is knowledge sharing.

Ultimately, these two books complement the book entitled Basic Concepts of Taxes: Based on an International Perspective released in May 2024. In a nutshell, on account of these three books, comprehensive understanding and study of taxes is viable for readers.

Readers will acquire tax knowledge both in terms of basic concepts and positive laws prevailing in Indonesia. By virtue of DDTC ITM, readers may also gain insight into the vast range of tax terminology in English. On another note, over 400 regulatory documents are readily accessible in English on Perpajakan DDTC.

In the spirit of winning the Asia-Pacific Pro Bono Firm of the Year Award, DDTC’s Founder Darussalam reiterates that all company activities, including the publication of these 26 books, thus far, are founded on the reality of the non-existence of tax society, low tax compliance and awareness, limited range of tax basis and the lack of tax experts.

DDTC is a firm believer that only a never-ending cycle at the commercial aspect will, in turn, establish a better tax ecosystem as the tax consultant profession is noble or honourable (officium nobile). (kaw)