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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The Chart of Accounts for Coretax Reporting
The Chart of Accounts for Coretax Reporting As 2025 winds down, corporate taxpayers with calendar-year reporting periods must prepare to transition to the new Coretax reporting system. This follows Minister of Finance Regulation Number 81 of 202...
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A Simple Guide: Coretax for Expatriates
A Simple Guide: Coretax for Expatriates The 2025 individual income tax filing season will kick off in early 2026. To ensure a smooth and efficient filing process, the Directorate General of Taxes (DGT) has begun its preparations well in adv...
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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...
Read Full Article
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 ...
Read Full Article
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...
Read Full Article
The Chart of Accounts for Coretax Reporting
The Chart of Accounts for Coretax Reporting As 2025 winds down, corporate taxpayers with calendar-year reporting periods must prepare to transition to the new Coretax reporting system. This follows Minister of Finance Regulation Number 81 of 202...
Read Full Article
A Simple Guide: Coretax for Expatriates
A Simple Guide: Coretax for Expatriates The 2025 individual income tax filing season will kick off in early 2026. To ensure a smooth and efficient filing process, the Directorate General of Taxes (DGT) has begun its preparations well in adv...
Read Full Article
Article 23 Withholding Tax: Dividends, Interest, Royalties, Gifts, Services, and Rent
Article 23 Withholding Tax: Dividends, Interest, Royalties, Gifts, Services, and Rent In earlier articles, we discussed Article 21 and Article 22 withholding taxes. This time, we turn to Article 23 withholding tax, focusing on its subjects, obje...
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Three Common Pitfalls in Submitting Certificate of Residence (CoR)
Three Common Pitfalls in Submitting Certificate of Residence (CoR) In August 2025, the Governor of Bank Indonesia (BI) noted that Japan and China rank among Indonesia’s largest trading partners that settle transactions in currencies other than t...
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Article 22 Income Tax: A Multidimensional Levy
Article 22 Income Tax: A Multidimensional Levy In our previous article, we discussed Article 21 income tax and its latest provisions, including the introduction of the effective tax rate (ETR). This time, we turn to Article 22 income tax, a levy...
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2025 Fiscal Stimulus Package
2025 Fiscal Stimulus Package Just a day after his inauguration on September 9, 2025, the new Minister of Finance was immediately confronted with pressing fiscal challenges, ranging from stagnant economic growth and high unemployment to persisten...
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