Income Tax Book and English Tax Law Reference Package

A two-book package for practitioners who need an in-depth understanding of Indonesian income tax alongside access to the tax law text in English.

Income Tax Concepts and Applications, 2nd Edition covers income tax across 9 chapters: the basic concepts of income (from economic, accounting, and tax perspectives), the history of income tax collection from ancient Rome to Indonesia's 2024 tax reforms, income tax systems (global versus schedular taxation), corporate and shareholder taxation, income tax subjects (individuals, entities, permanent establishments), income tax objects (income from employment, business, and capital, along with various specific issues such as benefits in kind and inheritance), deductions from gross income, final income tax, and international aspects of income tax. Updated through July 2025.

The Consolidation in a Single Text: GPTP Law, Income Tax Law, and VAT Law - English Edition presents the text of the GPTP Law, Income Tax Law, and VAT Law in English, based on Law No. 6 of 2023 and Law No. 1 of 2026, complete with article-by-article notes on the changes made. It is especially useful for practitioners communicating with international clients or colleagues about Indonesian income tax provisions.

This package is ideal for tax teams at multinational companies, international law firms, and consultants who interact with foreign parties in the context of Indonesian taxation.

Package contents:

1. Income Tax Concepts and Applications, 2nd Edition (634 pages, August 2025)
2. SDSN English Edition (308 pages, May 2026)

Authors of the Income Tax book:

Darussalam, Danny Septriadi, B. Bawono Kristiaji, Khisi Armaya Dhora, Atika Ritmelina M., Dawud A. Q. Lubis, and Abiyoga S. Wiyanto

Publisher:

DDTC (PT Dimensi Internasional Tax)