JAKARTA. MUC Consulting held a Seminar entitled "MUC Taxation Update" in Semarang on Thursday (7/3). The event was attended by 30 participants who were representatives of companies in the city known as Lumpia City.
The participants were enthusiastic to follow the seminar that explored two new regulations in the field of taxation. For information, the event took place at ASTON INN Pandanaran, Semarang City, starting at 09.00 until finished.
The materials discussed include, first, Government Regulation (PP) Number 58 of 2023 regarding the use of the Average Effective Rate (TER) method in calculating Income Tax Article (ITA) 21.
Second, Minister of Finance Regulation (PMK) Number 172 regarding the Application of Arm's Length Principles (PKKU) in transactions with special relationships.
Both materials were delivered by the Tax Compliance Manager of MUC Consulting Muhammad Ridho and the Transfer Pricing Director of MUC Consulting Zulhanief Matsani.
The two materials selected are considered important for taxpayers to understand immediately. This is because the changes contained in the two regulations have an important impact on the company's financial management and the fulfillment of its tax obligations.
Some of the specific materials being delivered regarding PP 58 Year 2023 include:
- Simplification of ITA 21 Calculation
- ITA 21 Withholding Rate
- Application of ITA 21 Withholding Rate
- Groups of Income Recipients
- Simulation of ITA 21
- Withholding tax receipt of Income Tax 21 and/or ITA 26
- Recording of e-bupot (electronic withholding tax receipt) ITA 21
While related to PMK 172 Year 2023, the material discussed includes:
- Application of the Arm's Length Principle (PKKU)
- Corresponding Adjustment of Domestic Transfer Pricing
- Secondary Adjustment
- Value Added Tax in transactions affected by special relationship
- Preparation of TP Documentation
- Mutual Agreement Procedures (MAP) and
- Advance Pricing Agreement (APA).
