Buku PPh Edisi Kedua and Voucher Discount 30% DDTC Academy Max. Rp300rb

Darussalam, Danny Septriadi, B. Bawono Kristiaji, et al. | DDTC | Published August 2025

A special package featuring the most comprehensive Indonesian-language income tax reference book, complete with a 30% discount voucher for DDTC Academy courses (up to a maximum value of IDR 300,000).

The most comprehensive Indonesian-language income tax (PPh) reference book, covering everything from conceptual foundations to practical application in Indonesia and other countries. Written by senior tax practitioners and academics from DDTC, this book serves as a primary guide for anyone seeking a deep and thorough understanding of income tax.

The DDTC Academy voucher can be used to enroll in tax courses or training at DDTC Academy, allowing readers to further deepen their understanding of the book's content through structured learning with experienced instructors.

Who is this package for?
Tax consultants, employees of the Directorate General of Taxes (DJP), law and accounting students specializing in taxation, and business practitioners seeking to deepen their understanding of income tax while also enrolling in DDTC Academy training.

What does it cover?
The book consists of 9 systematically organized chapters:

1. Basic Concepts of Income: The definition of income from economic, accounting, and tax perspectives, including the source concept and the accretion concept
2. History of Income Tax Collection: The development of income tax from ancient Rome to Indonesia's most recent tax reforms
3. Income Tax Systems: A comparison of global taxation versus schedular taxation and their application across various countries
4. Corporate Taxation: Classical and full integration systems, including a comparison with ASEAN countries
5. Income Tax Subjects: Individuals, entities, and permanent establishments, including exemptions from tax subject status
6. Income Tax Objects: Income from employment, business, and capital, along with various specific issues (benefits in kind, inheritance, scholarships, etc.)
7. Deductible Expenses: Deductible and non-deductible expenses; depreciation, travel expenses, entertainment expenses, and others
8. Final Income Tax: The concept of schedular taxation, presumptive tax, withholding tax, and developments in Income Tax Article 4(2)
9. International Aspects of Income Tax: Worldwide versus territorial taxation systems; changes to Indonesia's international income tax provisions

Why is this book different?
Most tax books in Indonesia focus solely on regulations. This book combines theory and concepts with real-world practice, complete with comparisons of income tax application across various countries and international best-practice studies. All provisions are updated through July 2025, covering the impact of the Job Creation Law and the Tax Regulation Harmonization Law on Indonesia's income tax system.