The activity of buying and selling products through online services or internet has increased rapidly globally, including Indonesia. More individual and companies (“Businesses”) have started to sell their products via online shop and forcing offline players change their business models, especially during the Pandemic situation. The Indonesian Government has issued Government Regulation (GR)  no 80/2019

Summary of Regulation of the Minister of Finance No. 44 / PMK.03 / 2020 A. Criteria for Granting Income Tax (PPh 21) Borne by the Government 1.Company: a. Has a Code of Business Classification (KLU) as listed in appendix A-PMK No.44 and has been reported in the Annual Tax Returns in 2018 or according to

DGT Decision No. KEP-156/PJ/2020 The DGT decided that as a result of the spread of Covid-19, the period from March 14, 2020 to April 30, 2020 has been declared as force majeure period. The following are the relaxation provisions granted as a result of the declaration according to the DGT Decision. Abolishment of Tax Administration