The Indonesian government has issued Government Regulation No. 46/2013 (known as PP 46) dated 12 June 2013 regarding income tax earned or received by taxpayers with certain gross revenue. The Regulation, known as the Regulation for Taxation of Small Medium Enterprises, is effective from 1 July 2013.

The Regulation stipulates the final tax rate of 1% on gross income for certain taxpayers as f…

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