Id Corporate Tax

Use this skill whenever asked about Indonesian corporate income tax (PPh Badan) for a resident Indonesian company (Perseroan Terbatas / PT). Trigger on phrases like \"Indonesia corporate tax\", \"PPh Badan\", \"SPT Tahunan 1771\", \"company tax Indonesia\", \"PT tax\", \"tarif PPh Badan\", \"small company facility 50%\", \"Pasal 31E\", \"PPh 25 installment\", \"tax holiday Indonesia\", \"tax allowance PP 78\", \"super deduction\", or \"transfer pricing Indonesia\". Covers the 22% standard rate (UU HPP), the Pasal 31E small-company facility (50% reduction on the slice of taxable income proportional to the first IDR 4.8 billion of turnover for companies with annual turnover ≤ IDR 50 billion), the Pasal 17(2b) listed-company 3% reduction, monthly PPh 25 installments, deductible vs non-deductible expenses under Pasal 6/9 UU PPh, fiscal reconciliation, depreciation under PMK 96/2009, tax incentives (tax holiday, tax allowance PP 78/2019, super-deduction R&D), transfer pricing documentation under PMK 213/2016 and PMK

mkdir -p ~/.claude/skills/id-corporate-tax
curl -L https://claudskills.com/skills/id-corporate-tax/SKILL.md \
  -o ~/.claude/skills/id-corporate-tax/SKILL.md

@misc{id-corporate-tax-2026,
  author    = {openaccountants},
  title     = {Id Corporate Tax [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/id-corporate-tax/}
}