{"id":1936,"date":"2026-03-10T11:58:31","date_gmt":"2026-03-10T11:58:31","guid":{"rendered":"https:\/\/kjhindonesia.com\/?p=1936"},"modified":"2026-03-10T12:25:15","modified_gmt":"2026-03-10T12:25:15","slug":"tax-treatment-of-joint-operation-based-on-mof-number-79-2024","status":"publish","type":"post","link":"https:\/\/kjhindonesia.com\/id\/2026\/03\/10\/tax-treatment-of-joint-operation-based-on-mof-number-79-2024\/","title":{"rendered":"KJH TAX FLASH Vol.3 Tax treatment of Joint Operation based on MoF Number 79 2024"},"content":{"rendered":"

The Indonesia Ministry of Finance issued MoF -79 Year 2024 on 18 October 2024, concerning the tax treatment for Joint Operations (\u201cJO\u201d\/Kerja Sama Operasi). MoF-79 is the first regulation to comprehensively outline JO tax provisions, including NPWP registration, PKP appointment, VAT\/LST treatment, income tax treatment, and withholding tax treatment.
\nMoF-79 defines JO itself as an entity in the form of a joint arrangement between members of a joint operation which stipulates that members of the JO have joint control or have rights to assets and obligations towards liabilities, in any name and form.<\/p>\n

Link :<\/p>\n

PMK 79 2024 ASPEK PERPAJAKAN JO<\/p>\n

KJH TAX FLASH Vol.3 Tax treatment of Joint Operation based on MoF Number 79 2024<\/p>","protected":false},"excerpt":{"rendered":"

The Indonesia Ministry of Finance issued MoF -79 Year 2024 on 18 October 2024, concerning the tax treatment for Joint Operations (\u201cJO\u201d\/Kerja Sama Operasi). MoF-79 is the first regulation to comprehensively outline JO tax provisions, including NPWP registration, PKP appointment, VAT\/LST treatment, income tax treatment, and withholding tax treatment. MoF-79 defines JO itself as an …<\/p>\n

KJH TAX FLASH Vol.3 Tax treatment of Joint Operation based on MoF Number 79 2024<\/span> Selengkapnya »<\/a><\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"link","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[15],"tags":[],"class_list":["post-1936","post","type-post","status-publish","format-link","hentry","category-tax-regulations","post_format-post-format-link"],"acf":[],"yoast_head":"\nKJH TAX FLASH Vol.3 Tax treatment of Joint Operation based on MoF Number 79 2024 - KJH Indonesia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kjhindonesia.com\/id\/2026\/03\/10\/tax-treatment-of-joint-operation-based-on-mof-number-79-2024\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"KJH TAX FLASH Vol.3 Tax treatment of Joint Operation based on MoF Number 79 2024 - KJH Indonesia\" \/>\n<meta property=\"og:description\" content=\"The Indonesia Ministry of Finance issued MoF -79 Year 2024 on 18 October 2024, concerning the tax treatment for Joint Operations (\u201cJO\u201d\/Kerja Sama Operasi). MoF-79 is the first regulation to comprehensively outline JO tax provisions, including NPWP registration, PKP appointment, VAT\/LST treatment, income tax treatment, and withholding tax treatment. 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