ARMA Update

[UU No. 7 Tahun 2021] Law No. 7 of 2021: Harmonization of Tax Regulations


On 29 October  2021, the Government of the Republic of Indonesia has officially promugalted Law No. 7 of 2021 regarding Harmonization of Tax Regulations (“Law 7/2021”). With the issuance of Law 7/2021, several tax provisions in Indonesia which had previously been regulated in separate regulations are now being amended simultaneously. Some of these regulations are Law on General Provisions and Tax Procedures (General Provisions of Taxation Law), Law on Income Tax (Income Tax Law), Law on Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (VAT and Luxury Goods Sales Tax Law), Law on Excise (Excise Law), and other tax regulations issued during the Covid-19 Pandemic.

This ARMA update will discuss essential points from  Law 7/2021 including the key changes from the previous laws and regulations,  among others income tax, VAT, carbon tax, general provisions of taxation, etc.

ARMA Law provides this Update both in English (here) and Bahasa Indonesia (here).


Undang Undang Nomor 7 Tahun 2021: Harmonisasi Peraturan Perpajakan

Pada tanggal 29 Oktober 2021, Pemerintah Republik Indonesia secara resmi telah mengesahkan dan mengundangkan Undang Undang No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (“UU HPP”). Dengan diterbitkannya UU HPP ini, beberapa ketentuan perpajakan di Indonesia yang sebelumnya telah diatur dalam beberapa peraturan terpisah kini diubah secara serentak. Adapun beberapa peraturan yang dimaksud adalah Undang Undang tentang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP), Undang Undang tentang Pajak Penghasilan (UU PPh), Undang Undang tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah (UU PPN dan PPNBM), Undang Undang tentang Cukai (UU Cukai), dan peraturan-peraturan perpajakan lainnya yang diterbitkan pada masa Pandemi Covid-19.

ARMA Update ini akan membahas poin-poin penting dari UU HPP, termasuk perubahan utama dari ketentuan peraturan perundang undangan sebelumnya, antara lain pajak penghasilan, PPN, pajak karbon, ketentuan umum di bidang perpajakan, dll.


ARMA Law menyediakan Update ini dalam Bahasa Inggris (di sini) dan dalam Bahasa Indonesia (di sini).

This client update is the property of ARMA Law and intended for providing general information and should not be treated as legal advice, nor shall it be relied upon by any party for any circumstance. ARMA Law has no intention to provide a specific legal advice with regard to this client update.

November 23, 2021

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