Draft Implementing Regulation to the Job Creation Law: New Tax Provisions Introduced to Support Ease of Doing Business

The government has issued the Draft Regulation of the Government (“ RPP ”) on Taxation Treatments to Support the Ease of Doing Business (“ RPP Taxation ”), which is an implementing regulation to Law No. 11 of 2020 on Job Creation (“ Job Creation Law ”) and which also alters several provisions relating to income tax (pajak penghasilan– “ PPh ”) that were initially set out under Law No. 7 of 1983 , as amended several times, most recently through the issuance of the Job Creation Law (“ PPh Law ”).