Indonesia: Indonesia Clarifies Income Tax Exemptions for Specific Receipts
On 28 September 2026, Indonesia’s Directorate General of Taxes (DJP) published official guidance clarifying that not all receipts constitute taxable income under the Income Tax Law. The article references specific provisions in the Tax Collection Law (UU KUP) and implementing regulations that distinguish between taxable income objects and non-taxable receipts, such as certain scholarships, insurance
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