In addition to Regulation of the Government No. 9 of 2021 , [1] the government has also issued Regulation of the Minister of Finance (“ Minister ”) No. 18/PMK.03/2021 (“ Regulation 18/2021 ”) as an implementing regulation to Law No. 11 of 2020 on Job Creation (“ Job Creation Law ”), which clarifies the various revisions that the Job Creation Law has now introduced in relation to the following taxation-related laws: [2]

Govt. Further Regulates Exemptions of Dividends and Other Incomes from Overseas as PPh Objects
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