On January 19, 2024, the Directorate General of Taxes (DJP) issued Regulation PER - 2/PJ/2024 (PER-2). This regulation introduces new forms and procedures for reporting tax deductions on individual payments based on Article 21 and Article 26 of the Income Tax Law (WHT21/26) and became effective from January 1, 2024. 

Written by:

 

 

 

Andreas Hadiwijaya 
Business Process Solutions Manager