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PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA NOMOR 54 TAHUN 2025
tentang perubahan ketiga atas peraturan menteri keuangan nomor 81 tahun 2024 tentang ketentuan perpajakan dalam rangka pelaksanaan sistem inti administrasi perpajakan

Peraturan ini mengatur perubahan ketiga atas PMK Nomor 81 Tahun 2024 yang bertujuan untuk menyesuaikan perkembangan dalam kegiatan usaha bulion dan impor emas batangan serta transaksi perdagangan aset kripto, dengan ketentuan sebagai berikut:

Perubahan Pasal Peraturan mengatur tentang
Bab 1 Pasal 1 Nomor 199-206, dihapus dan diatur kembali di PMK Nomor 50 Tahun 2025 Definisi Aset Kripto
Definisi Sarana Elektronik
Definisi Penjual Aset Kripto
Definisi Penambang Aset Kripto
Definisi Pedagang Fisik Aset Kripto
Defini Pembeli Aset Kripto
Definisi Dokumen yang Dipersamakan dengan Bukti Pemotongan/Pemungutan Unifikasi
Definisi Bukti Pemotongan/Pemungutan Unifikasi
Bagian kelima Bab VI:
  • Pasal 217 sampai dengan Pasal 225, dihapus dan diatur kembali di PMK Nomor 51 Tahun 2025
    		•  Pemungutan Pajak Penghasilan Pasal 22 sehubungan dengan Pembayaran atas Penyerahan Barang dan Kegiatan di Bidang Impor atau Kegiatan Usaha di Bidang Lain.
    Bagian keduapuluh Bab VI:
  • Pasal 340 sampai dengan 342;
  • Pasal 344 sampai dengan 353;
  • Pasal 355 sampai dengan 369.
    • Dihapus dan diatur kembali di PMK Nomor 50 Tahun 2025    		 Pajak Pertambahan Nilai dan Pajak Perdagangan Aset Kripto
    Pasal 465 huruf W, dihapus dan diatur kembali di PMK Nomor 51 Tahun 2025 Ketentuan lebih lanjut mengenai tata cara dan prosedur pemungutan Pajak Penghasilan Pasal 22 sehubungan dengan pembayaran atas penyerahan barang dan kegiatan di bidang impor,ekspor komoditas tambang batubara, mineral logam, dan mineral bukan logam oleh Badan atau orang pribadi pemegang izin usaha pertambangan atau kegiatan usaha di bidang lain sebagaimana dimaksud dalam Pasal 217 dan tata cara penerbitan surat keterangan bebas Pajak Penghasilan Pasal 22 sebagaimana dimaksud dalam Pasal 219 ayat (3)
    Pasal 467, dihapus dan diatur kembali di PMK Nomor 51 Tahun 2025 Ketentuan lebih lanjut mengenai tata cara pengecualian pemungutan Pajak Penghasilan Pasal 22 sebagaimana dimaksud dalam Pasal 219 ayat (1) huruf b dan huruf c dan ayat (2) ditetapkan oleh Direktur Jenderal Pajak dan Direktur Jenderal Bea dan Cukai sesuai dengan kewenangannya
    Pasal 469 huruf I, dihapus dan diatur kembali di PMK Nomor 50 Tahun 2025Contoh penghitungan, pemungutan, dan/ atau pelaporan Pajak Contoh penghitungan, pemungutan, dan/ atau pelaporan Pajak Pertambahan Nilai sebagaimana dimaksud dalam Pasal 343 ayat (1) dan Pajak Penghasilan Pasal 22 sebagaimana dimaksud dalam Pasal 358 ayat (9) atas jual beli Aset Kripto tercantum dalam Lampiran Huruf OOO

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    REQUIREMENT

    Associate Manager Tax

    Infinite Consulting is a group firm consisted of tax professionals who strive to be the best, and will always provide the best value to their clients, currently recruiting talented people to join its professional team.

    Associate Manager Tax

     Key Responsibilities:

    • Responsible for all finished assignments, to ensure the highest quality result and
      within the time schedule;
    • Maintaining a compiled business portfolio for existing and potential clients;
    • Managing the Client’s Bookkeeping & Tax Compliance process including producing
      bookkeeping, monthly and annual tax calculation, filing tax returns;
    • Provide Tax planning advice to the Client, evaluate Tax risks, and support Tax-related
      projects;
    • Delegating and reviewing your team members’ work and reporting the work progress
      to the Director / Partner-in-charge;
    • Providing your team members development through coaching, mentoring, and onthe-job training activities;

    Specific Requirements:

    • Bachelor’s Degree (S1) in Economics majoring Accounting with minimum GPA of 2.75;
    • Preferably having 7 years working experiences in Corporate Tax Compliance at Tax
      Consulting Firm or at least 2 years of working experiences at the same position;
    • Below 35 years old will be preferable;
    • Having Brevet B and C license or knowledge of transfer pricing will be an advantage;

    General requirements:

    • Ability to work under pressure and tight deadlines;
    • High accuracy, attention to detail, self-discipline, and self-motivated individual;
    • Excellent interpersonal and communication skills;
    • Having leadership skill;
    • Fluent in English, both written and oral;
    • Willing to work overtime.

    If you feel that you can meet the qualification and up to the challenge, please send your complete application letter together with a detailed curriculum vitae, academic records, and current photograph (4 x 6 cm) email to hrd@infinite.id or press button on below.

    Notes: In your subject line, you should indicate what job you've applied for.
    Apply Here
    Yuliana Sumadi
    Partner

    Obtained her Bachelor of Economics degree from the University of Tarumanagara, Jakarta, Indonesia and Master International Taxation degree from the University of Sydney, New South Wales, Australia.

    She joined PB Taxand and Pricewaterhouse Coopers Indonesia with total experience for more than 20 years as a Tax Consultant.

    She has experience in tax expertise in local and international affairs specializing in Individual Tax Services and Transfer Pricing. Her detail-oriented, thorough, and prudent personality has successfully make her clients feel comfortable and confident to choose her as their trusted tax consultant.

    William Kuswandi

    Senior Partner

    A critical problem solver with a meticulous and calculated approach, William Kuswandi is a highly skilled tax advisor with over 20 years of experience delivering exceptional advice and solutions to clients across various industries, including distribution, manufacturing, and leasing. Known for his precision, strategic insights, and ability to address complex taxation challenges effectively, William has earned the trust of his clients and peers alike.

    William’s conservative approach to problem-solving ensures that his clients receive well-thought-out, risk-averse strategies that prioritize compliance and long-term success. His cautious and methodical nature is a key strength, enabling him to identify potential risks and provide practical, reliable advice tailored to his clients’ needs.

    William specializes in Corporate Advisory Services, with expertise in:
    • Tax Consultation
    • Tax Disputes (including Tax Audits, Tax Objections, Tax Appeals, and Judicial Reviews)
    • Corporate Restructuring
    In 2005, William began his professional journey at PB Taxand after graduating from Atma Jaya Catholic University, Jakarta, Indonesia. Leveraging his extensive experience and commitment to delivering results, William co-founded Infinite Consulting, where he currently serves as Senior Partner. Under his leadership, the firm has earned a reputation for providing innovative, compliant, and effective tax solutions tailored to each client’s unique needs.
    William is not just a tax advisor but a reliable and results-driven partner dedicated to helping his clients succeed. His conservative approach, coupled with his deep expertise, ensures that every solution is both practical and effective. For businesses seeking trusted guidance to navigate the complexities of taxation and corporate matters, William delivers results that inspire confidence and provide peace of mind.
    A critical problem solver with a meticulous and calculated approach, William Kuswandi is a highly skilled tax advisor with over 20 years of experience delivering exceptional advice and solutions to clients across various industries, including distribution, manufacturing, and leasing. Known for his precision, strategic insights, and ability to address complex taxation challenges effectively, William has earned the trust of his clients and peers alike.
     
    William’s conservative approach to problem-solving ensures that his clients receive well-thought-out, risk-averse strategies that prioritize compliance and long-term success. His cautious and methodical nature is a key strength, enabling him to identify potential risks and provide practical, reliable advice tailored to his clients’ needs.
     
    William specializes in Corporate Advisory Services, with expertise in:
    • Tax Consultation
    • Tax Disputes (including Tax Audits, Tax Objections, Tax Appeals, and Judicial Reviews)
    • Corporate Restructuring
    In 2005, William began his professional journey at PB Taxand after graduating from Atma Jaya Catholic University, Jakarta, Indonesia. Leveraging his extensive experience and commitment to delivering results, William co-founded Infinite Consulting, where he currently serves as Senior Partner. Under his leadership, the firm has earned a reputation for providing innovative, compliant, and effective tax solutions tailored to each client’s unique needs.

    William is not just a tax advisor but a reliable and results-driven partner dedicated to helping his clients succeed. His conservative approach, coupled with his deep expertise, ensures that every solution is both practical and effective. For businesses seeking trusted guidance to navigate the complexities of taxation and corporate matters, William delivers results that inspire confidence and provide peace of mind.

    Peter Susanto

    Managing Partner

    Experienced and trusted tax consultant with a strong reputation for strategic thinking, creativity, and forward planning. Peter possesses in-depth knowledge of local and international tax laws and practices, earning the trust of both individual and corporate clients (local and multinational) across diverse industries. With over 24 years of experience in taxation, his insights and judgment are highly regarded by colleagues, clients, and stakeholders.
     
    Peter has cultivated excellent networking and professional relationships with government officials, enabling him to navigate complex regulatory frameworks with confidence and efficiency. His ability to collaborate with key government bodies ensures seamless compliance and successful outcomes for his clients. When working with Peter, you can rest assured that your tax matters are in the hands of a highly capable and reliable expert.
     
    In 2015, Peter founded Infinite Consulting, where he currently serves as the Managing Partner. Under his leadership, Infinite Consulting has grown into a trusted and respected firm, providing innovative and tailored tax solutions for businesses and individuals. Peter’s strategic vision and hands-on leadership have driven the firm’s reputation for excellence and its ability to address the most complex taxation challenges.

    Peter specializes in a wide range of taxation areas, including:
    • Tax Planning
    • Corporate Restructuring
    • Mergers and Acquisitions (M&A)
    • Initial Public Offerings (IPO)
    • Tax Due Diligence
    • Tax Audits and Objections
    • Tax Appeals
    • Judicial Reviews
    Driven by a passion for excellence and a commitment to delivering results, Peter is not just a tax consultant but a trusted partner who will guide you through the most complex taxation challenges. With his unparalleled expertise, strategic insights, and extensive network, Peter consistently delivers innovative solutions that maximize value and provide peace of mind. Partnering with Peter means partnering with success.
    Experienced and trusted tax consultant with a strong reputation for strategic thinking, creativity, and forward planning. Peter possesses in-depth knowledge of local and international tax laws and practices, earning the trust of both individual and corporate clients (local and multinational) across diverse industries. With over 24 years of experience in taxation, his insights and judgment are highly regarded by colleagues, clients, and stakeholders.

    Peter has cultivated excellent networking and professional relationships with government officials, enabling him to navigate complex regulatory frameworks with confidence and efficiency. His ability to collaborate with key government bodies ensures seamless compliance and successful outcomes for his clients. When working with Peter, you can rest assured that your tax matters are in the hands of a highly capable and reliable expert.

    In 2015, Peter founded Infinite Consulting, where he currently serves as the Managing Partner. Under his leadership, Infinite Consulting has grown into a trusted and respected firm, providing innovative and tailored tax solutions for businesses and individuals. Peter’s strategic vision and hands-on leadership have driven the firm’s reputation for excellence and its ability to address the most complex taxation challenges.

    Peter specializes in a wide range of taxation areas, including:
    • Tax Planning
    • Corporate Restructuring
    • Mergers and Acquisitions (M&A)
    • Initial Public Offerings (IPO)
    • Tax Due Diligence
    • Tax Audits and Objections
    • Tax Appeals
    • Judicial Reviews
    Driven by a passion for excellence and a commitment to delivering results, Peter is not just a tax consultant but a trusted partner who will guide you through the most complex taxation challenges. With his unparalleled expertise, strategic insights, and extensive network, Peter consistently delivers innovative solutions that maximize value and provide peace of mind. Partnering with Peter means partnering with success.