Indonesia tax rule from the point of view of accounting system When implementing accounting system in Indonesia, we need some knowledge about Indonesian tax rule. Personal income tax (PPH21) related to payroll system. VAT (PPN) related to issuing invoice to customer or receiving invoice from supplier . Withholding service income tax (PPH23) related A/P entry (Indonesia) or A/P settlement (Thailand). Custom dutty (Bea Masuk) and withholding import tax (PPH22) journalized from payment voucher. Others (PPH25, PPH24, PPH4(2), PPH26, PPH29) journalized from payment voucher Income tax Corporate income tax (PPH25) As long as Indonesia is under liberal economy, the main tax ...