Enter the team password to continue.
Incorrect password.
| Version | Date | Changes |
|---|---|---|
| v1.6 | 2026-06-01 | Dividend to individual (Orang Pribadi): company no longer withholds per PMK 03/2021 — individual self-pays directly. Who field and notes updated accordingly. |
| v1.5 | 2025-05-13 | Updated "income type not listed" — now defaults to general taxable revenue at 22% CIT (or Final Tax if eligible), with Tax Team confirmation. Removed filing-specific language for high-level clarity. |
| v1.4 | 2025-05-13 | Added construction services, land/building rent, equipment rental, and service fee income types. PPh 4(2) Final items require self-assessment if not withheld. PPh 23 non-final items follow no-self-assess rule. Foreign services excluded — no PPh 26 on recipient side. |
| v1.3 | 2025-05-13 | Added version control footer |
| v1.2 | 2025-05-13 | Updated PPh 23 escalation notes for royalty and non-deposit interest — recipient not required to self-assess when payer fails to withhold non-final tax; income still declared in annual SPT |
| v1.1 | 2025-05-13 | Structure review; royalty income path confirmed correct |
| v1.0 | 2025-02-01 | Initial launch — dividends, interest, royalties, IDX shares, MSME, property, lottery, asset transfer |