Terlebih lagi perusahaan tetap harus membayar angsuran PPh Pasal 25, walaupun perusahaan tersebut merugi. Namun, untuk beberapa jenis usaha seperti perusahaan jasa tetap dipotong PPh Pasal 23 oleh customer dari setiap pembayaran yang dilakukan. Penurunan daya beli masyarakat selama pandemi ini sangat mempengaruhi berbagai sektor usaha, yang tidak sedikit mengakibatkan kerugian. Surat Keterangan Bebas (SKB) Pajak adalah sebuah dokumen yang dapat membebaskan wajib pajak penerima penghasilan dari pemotongan pajak penghasilan. Contact us for e-commerce and technology company legal service and other legal services at or click here to contact our Business Whatsapp (Admin FMB Partner Law Firm +62 815-1910-7778) Including a super lender and its affiliates, would be limited to 25% of the total annual outstanding loan.įMB & Partners Law Firm assists clients with various legal issues that arise in operating business daily, including providing legal advice, due diligence, and creating legal documentation. According to the draft, the maximum loan granted by a lender, Some of the provisions in the draft are adopted from the existing OJK’s regulations in other heavily regulated business sectors such as insurance, securities, and multi-finance. On 13 November 2020, the OJK published a draft of its regulation on P2P, which is planned to replace POJK 77, to provide more legal certainty on the P2P business model and protect the public interests. 77 on information technology-based lending (POJK 77). Indonesia’s P2P business is covered in OJK regulation No. Contact us for e-commerce and technology company legal service and other legal services at or click here to contact our Business Whatsapp (Admin FMB Partner Law Firm +62 815-1910-7778)įollow us on FMB Partner social media pages: The new laws do not recognize such additional criminal penalties for any violation of provisions under law 5/1999.įMB & Partners Law Firm assists clients with various legal issues that arise in operating business daily, including providing legal advice, due diligence, and creating legal documentation. cessation of certain activities or actions that cause losses to other parties.prohibition of business actors proven to have violated law 5/1999 from filling the position of director or commissioner for at least 2 (two) years and no longer than 5 (five) years or.Under the new laws, most of the criminal penalties are removed, and violations of the articles mentioned in articles 48 (1) and (2) are now subject to administrative sanctions.Ĭ riminal penalties can still be imposed on business actors who refuse to be examined, refuse to provide the information required in the investigation and/or examination, or interfere with the process of investigation and/or examination under article 41 of law 5/1999.Īdditional Criminal Penalties Are RemovedĪdditional criminal Penalties previously provided under Article 49 of Law 5/1999, which included: Previously, Law 5/1999 stipulates criminal penalties which included criminal fine or detention to the violation of articles mentioned under Articles 48 (1) and (2). Limitation of Criminal Penalties and the Prioritization of Administrative Sanctions
44/2021, the commercial court shall carry the examination of the objection within a minimum period of 3 months and a maximum of 12 months. T he job creation law revokes the 30 days deadline for the issuance of decisions at the objection and cessation stage. Under Article 45 law 5/1999, the district court and supreme court must issue their decisions within 30 days since the objection or the application of cassation is received. Maximum Period For The Commercial Court and Supreme Court To Issue Decisions Is Removed Under the New Laws, such objection should now be submitted to the commercial court instead of the District court. 5 of 1999 on the prohibition of monopolistic practices and unfair business competition (“Law 5/1999”), stipulates that business actors can submit an objection to the district court’s decision against the Business Competition Supervisory Commission (Komisi Pengawas Persaingan Usaha or “KPPU”). Prior to the implementation of Job Creation Law and GR 44/2021 (“New laws”), Article 44 of law no. 44 of 2021 on the implementation of the prohibition of monopolistic practices and unfair business competition (“GR 44/2021”).Īny Objections Against KPPU Decisions Should Be Submitted To The Commercial Court.
11 of 2020 on Job Creation (“Job Creation Law”) and its implementing regulation, Government Regulation No.
0 kommentar(er)
