Arm’s Length Principle: A Cornerstone of TP Doc
As 2025 draws to a close, taxpayers are reminded to start preparing their financial statements and supporting documents for tax return filing. For taxpayers engaging in related-party transactions, one crucial requirement that must not be overlooked i...
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Updates to the 0.5% MSME Final Income Tax and Its Business Impact
The government is currently preparing amendments to Government Regulation (Peraturan Pemerintah/PP) Number 55 of 2022 concerning Income Tax Adjustments. One of the main areas under review is the application of final income tax for micro, small, and m...
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Inside the 2025 Common Reporting Standard (CRS) Amendments
In October 2025, the Directorate General of Taxes (DGT) issued Announcement Number PENG-3/PJ/2025 regarding the implementation of amendments to the Common Reporting Standard (CRS), as part of efforts to improve access to financial information for tax...
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Technical Assistance Tax Management: Indonesia-Japan Transactions
The Ministry of Trade reported that in the first half of 2025, trade between Indonesia and Japan ranked fourth among Indonesia’s largest trading partners after China, the United States, and India. During this period, Indonesia’s exports to Japan reac...
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Tax Implications of Yuan-Denominated (Dim Sum) Bonds in Indonesia
In October 2025, the Indonesian government officially issued yuan-denominated bonds, commonly known as dim sum bonds. This is a noteworthy milestone in the country’s efforts to diversify funding sources. But how are these bonds treated for tax purpos...
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Arm’s Length Principle: A Cornerstone of TP Doc
As 2025 draws to a close, taxpayers are reminded to start preparing their financial statements and supporting documents for tax return filing. For taxpayers engaging in related-party transactions, one crucial requirement that must not be overlooked i...
Read Full Article
Updates to the 0.5% MSME Final Income Tax and Its Business Impact
The government is currently preparing amendments to Government Regulation (Peraturan Pemerintah/PP) Number 55 of 2022 concerning Income Tax Adjustments. One of the main areas under review is the application of final income tax for micro, small, and m...
Read Full Article
Inside the 2025 Common Reporting Standard (CRS) Amendments
In October 2025, the Directorate General of Taxes (DGT) issued Announcement Number PENG-3/PJ/2025 regarding the implementation of amendments to the Common Reporting Standard (CRS), as part of efforts to improve access to financial information for tax...
Read Full Article
Technical Assistance Tax Management: Indonesia-Japan Transactions
The Ministry of Trade reported that in the first half of 2025, trade between Indonesia and Japan ranked fourth among Indonesia’s largest trading partners after China, the United States, and India. During this period, Indonesia’s exports to Japan reac...
Read Full Article
Tax Implications of Yuan-Denominated (Dim Sum) Bonds in Indonesia
In October 2025, the Indonesian government officially issued yuan-denominated bonds, commonly known as dim sum bonds. This is a noteworthy milestone in the country’s efforts to diversify funding sources. But how are these bonds treated for tax purpos...
Read Full Article
Government-Borne VAT for Domestic Flights (PMK Number 71 of 2025)
As the year draws to a close, domestic mobility in Indonesia typically surges, especially during the Christmas and New Year holidays. To maintain household purchasing power and stimulate the economy, the government has issued Minister of Finance Regu...
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Financial Statements for Tax Purposes
Under Indonesian tax law, financial statements are an inseparable part of the annual tax return, especially for corporate taxpayers. Without proper financial statements, a tax return may be deemed incomplete and considered not filed. Therefore, under...
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Determining the Registration of Individual and Corporate Taxpayers at Large and Special Tax Offices
As is widely known, the Directorate General of Taxes (DGT) classifies taxpayers in Indonesia into several administrative categories. These categories are managed under different tax offices, including small tax offices, medium tax offices, large tax ...
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Article 26 Withholding Tax on Foreign Taxpayers
Article 26 Withholding Tax on Foreign Taxpayers In previous articles, we have discussed withholding taxes under Articles 21, 22, and 23, as well as the income tax provisions under Articles 24 and 25. This time, we will look into Article 26 withh...
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