Law No. 7/2021 on the Harmonization of Tax Regulations (UU HPP) brings many bold changes in the field of taxation. One of the most anticipated issues is also regulated in the new Law, i.e., the Voluntary Disclosure Program (PPS). The PPS program has been dubbed the second volume of Tax Amnesty. The Ministry of Finance recently issued the implementing regulation for the program, with the publication of Regulation of the Minister of Finance (PMK) No. 196/PMK.03/2021.To subscribe please click here