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TAXES ON INCOME (Tables)
12 Months Ended
Dec. 31, 2023
Income Tax Disclosure [Abstract]  
Schedule of Reconciliation of Unrecognized Tax Benefits
 
   
2023
   
2022
 
             
Beginning balance
 
$
7,434
   
$
5,312
 
Decrease related to expired tax years
   
(424
)
   
(723
)
Additions for prior year tax positions
   
125
     
162
 
Decrease for prior year tax positions
   
(1,879
)
   
(244
)
Additions for current year tax positions
   
933
     
2,927
 
                 
Ending balance
 
$
6,189
   
$
7,434
 
 
*) As of December 31, 2023 and 2022, unrecognized tax benefits of $1,052 and $1,906, respectively, were presented net from deferred tax assets.
Schedule of Taxes on Income
   
Year ended
December 31,
 
   
2023
   
2022
   
2021
 
                   
Current taxes
 
$
3,255
   
$
6,865
   
$
18,287
 
Deferred taxes
   
582
     
(1,986
)
   
(3,466
)
                         
   
$
3,837
   
$
4,879
   
$
14,821
 
                         
Domestic
 
$
1,079
   
$
2,820
   
$
10,741
 
Foreign
   
2,758
     
2,059
     
4,080
 
                         
   
$
3,837
   
$
4,879
   
$
14,821
 
 
   
Year ended
December 31,
 
   
2023
   
2022
   
2021
 
Domestic taxes:
                 
                   
Current taxes
 
$
488
   
$
2,967
   
$
12,890
 
Deferred taxes
   
591
     
(147
)
   
(2,149
)
                         
     
1,079
     
2,820
     
10,741
 
Foreign taxes:
                       
                         
Current taxes
   
2,767
     
3,898
     
5,397
 
Deferred taxes
   
(9
)
   
(1,839
)
   
(1,317
)
                         
     
2,758
     
2,059
     
4,080
 
                         
   
$
3,837
   
$
4,879
   
$
14,821
 
Schedule of Significant Components of Deferred Tax Liabilities and Assets
 
   
December 31,
 
   
2023
   
2022
 
             
Carryforward losses and tax credit
 
$
12,249
   
$
8,456
 
Deferred revenues
   
6,237
     
6,897
 
Unrealized loss on marketable securities
   
296
     
1,281
 
ROU assets
   
2,234
     
2,289
 
Temporary differences
   
9,566
     
9,327
 
                 
Deferred tax assets before valuation allowance
   
30,582
     
28,250
 
Valuation allowance
   
(8,434
)
   
(5,162
)
                 
Net deferred tax assets
   
22,148
     
23,088
 
                 
Intangible assets, including goodwill
   
(4,547
)
   
(4,529
)
Operating lease liabilities
   
(2,242
)
   
(2,289
)
Depreciable assets
   
(1,043
)
   
(1,299
)
                 
Deferred tax liability
   
(7,832
)
   
(8,117
)
                 
Net deferred tax assets
 
$
14,316
   
$
14,971
 
 
* As of December 31, 2023 and 2022, unrecognized tax benefits of $1,052 and $1,906 were presented net from deferred tax assets, respectively.
Schedule of Reconciliation Between Theoretical and Actual Tax Expense
   
Year ended
December 31,
 
   
2023
   
2022
   
2021
 
                   
Income (loss) before taxes, as reported in the consolidated statements of income (loss)
 
$
(17,753
)
 
$
4,713
   
$
22,632
 
                         
Statutory tax rate
   
23
%
   
23
%
   
23
%
Theoretical tax expense (benefit) on the above amount at the Israeli statutory tax rate
 
$
(4,083
)
 
$
1,084
   
$
5,205
 
Tax adjustment in respect of different tax rate of foreign subsidiary
   
(57
)
   
48
     
33
 
Non-deductible expenses and other permanent differences
   
536
     
197
     
305
 
Deferred taxes on losses for which valuation allowance was provided, net
   
2,635
     
2,402
     
896
 
Utilization of tax losses and deferred taxes for which valuation allowance was provided, net
   
-
     
-
     
(128
)
Foreign withholding taxes
   
637
     
3,138
     
2,656
 
Share compensation relating to share options per ASC No. 718
   
3,716
     
1,517
     
(2,369
)
Income taxes in respect of prior years
   
1,246
 
   
(1,388
)
   
687
 
Change of tax rate
   
-
     
(505
)
   
462
 
Approved, Privileged and Preferred enterprise loss (benefits) (*)
   
(1,086
)
   
(1,457
)
   
6,869
 
Other
   
293
     
(157
)
   
205
 
                         
Actual tax expense
 
$
3,837
   
$
4,879
   
$
14,821
 
                   
(*) Basic earnings per share amounts of the benefit resulting from the "Approved, Privileged and Preferred Enterprise" status
 
$
0.06
   
$
0.03
   
$
0.15
 
                         
Diluted earnings per share amounts of the benefit resulting from the "Approved, Privileged and Preferred Enterprise" status
 
$
0.06
   
$
0.03
   
$
0.14
 
Schedule of Income Before Income Taxes
 
   
Year ended
December 31,
 
   
2023
   
2022
   
2021
 
                   
Domestic
 
$
(33,444
)
 
$
(1,105
)
 
$
17,817
 
Foreign
   
15,691
     
5,818
     
4,815
 
                         
Income before taxes on income
 
$
(17,753
)
 
$
4,713
   
$
22,632