Income Tax (PPh) 2nd Edition and Tax Law Reference Package

Income Tax (PPh) 2nd Edition and Tax Law Reference Package

A two-book package for understanding income tax from both a conceptual and a legal-text perspective, in Indonesian.

Income Tax Concepts and Applications, 2nd Edition systematically covers income tax across 9 chapters: the basic concepts of income, the history of income tax collection, taxation systems (global versus schedular taxation), corporate taxation, income tax subjects and objects, deductible expenses, final income tax, and international aspects of income tax (worldwide versus territorial taxation). It is complemented by best practices from various countries and updated through July 2025. 634 pages.

The Indonesian SDSN book complements this with the official text of the Income Tax Law (along with the GPTP Law and VAT Law) based on Law No. 6 of 2023 and Law No. 1 of 2026, including comparative notes on the provisions before and after amendment for each affected article.

This package is well-suited for tax consultants, employees of the Directorate General of Taxes (DJP), tax law students, and academics who use Indonesian-language references in their daily work.

Package contents:

1. Income Tax Concepts and Applications, 2nd Edition (634 pages, August 2025)
2. SDSN Indonesian 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)