The Minister of Finance (“Minister”) has issued Regulation No. 169/PMK.010/2015 on Determination of Company Debt-to-Equity Ratios for Income Tax Calculations (“Regulation”). The Regulation implements Article 18 (1) of Law No. 7 of 1983 on Income Tax, which was most recently amended by Law No. 36 of 2008 . [1]
Debt-to-Equity Ratios and Income Tax Calculations
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