By the end of June 2019, the Government issued the long-awaited amendment to the regulation on the Calculation of Taxable Income and Repayment of Income Tax. The Government Regulation (PP) No. 45/2019 revised the PP No. 94/2010, and changes the provisions of two articles and insert some additional articles. Although the changes are small, this change has been awaited by the industrial sector for a long time. The entrepreneurs welcomed the changes in the PP even though there were entrepreneurs who considered the PP is way too late. Nevertheless, the Government believes that the revision dubbed as the “super deductible tax” incentive will increase Indonesia’s competitiveness vis-a-vis neighbouring countries in attractive investments. Really?To subscribe please click here