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Glossary

Tax

PPh (Income Tax)

PPh (Pajak Penghasilan) is Indonesian income tax, covering both corporate income tax (PPh Badan) and a family of withholding taxes such as PPh 21 on employee salaries and PPh 23, 26 and 4(2) on various payments. Most companies deal with PPh every month through withholding and instalments, and annually through the corporate return.

General information, not legal or tax advice. Rules and rates change; viskal confirms the current specifics for your situation.

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