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Nathanael Albert W

Partner, Global Compliance & Reporting, PSS Consult

Mindful of client’s needs. Balance seeker, yet growth focus. Yoga and gym enthusiast.

Joined EY Indonesia in 2002, Albert is the Global Compliance and Reporting Partner. He has nearly 20 years of experience in the tax advisory industry. 

Prior to his current role, He earned a bachelor’s degree in economics and postgraduate degree in Finance from University of Indonesia, both graduating with cum laude. He is also a certified tax consultant and a licensed tax lawyer in the Indonesian tax court. 

Albert received a bachelor’s degree from Tarumanegara University, Indonesia. He is also a tax lawyer licensed, licensed tax consultant, and certified tax tax consultant. 

How Albert is building a better working world

Albert is driven to deliver a quality customer experience for a variety of projects in Indonesia and globally. He helps companies in diverse sectors to create an effective and efficient framework in delivering compliance, ensuring appropriate sustainability of business.

Nathanael's latest thinking

New payroll related regulations on the relief provided on tax and social security for workers on certain industries

Tax Alert regarding new payroll related regulations on the relief provided on tax and social security for workers on certain industries in Indonesia.

21 Mar 2025 Nathanael Albert W

PMK-131: New Calculation of VAT Payable

On 19 January 2024, the Directorate General of Taxation (“DGT”) released regulation PER - 2/PJ/2024 (“PER-2”). The regulation introduces new forms and procedures for the reporting of withholding tax on payments to individuals under Article 21 and Article 26 of the Income Tax Law (“WHT21/26”). PER-2 is effective from 1 January 2024 with some transition rules also applying. PER-2 revokes DGT regulation PER-14/PJ/2013.

04 Jan 2025 Nathanael Albert W

Effective Tax Rates for Employee Withholding Tax under Article 21 of the Income Tax Law 

In December 2023, the Indonesian Government issued regulation No 58/2023 (Government Regulation 58, “GR 58”) and the related implementing regulation, i.e. Minister of Finance regulation No 168/2023 (“MoF 168”) in relation to the Tax Rate for Withholding Income tax Art 21/26 (“WHT 21”). The regulations are effective from 1 January 2024.

24 Jan 2024 Nathanael Albert W +1
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