Tax Refunds Are a Right, Not a Fiscal Favor
Tax refunds sit at the heart of a fair tax system. Yet sometimes they are framed as a drain on public finances rather than what they legally are. Under the law, taxpayers are entitled to tax refunds. What Is a Tax Refund? A tax refund arise...
Read Full Article
Trade Misinvoicing: Impact and Regulatory Landscape
Indonesia's Vice President, Gibran Rakabuming, recently brought trade misinvoicing to the forefront and noted the risk of draining billions of rupiah from state finances. As defined by Global Financial Integrity, trade misinvoicing is the deliberate ...
Read Full Article
Stock Transaction Taxes: How They Work Across Global Markets
A stock transaction tax is a fiscal tool governments use to raise revenue while preserving the efficiency and attractiveness of capital markets. Unlike general income tax, this type of tax typically features a relatively low rate and is often ap...
Read Full Article
Easy Guide to Filing Corporate Income Tax Returns in Coretax
The deadline for filing corporate income tax returns is approaching. For taxpayers with a December year-end, the filing deadline falls in April. For the 2025 fiscal year, several important changes are worth noting. Most notably, corporate income...
Read Full Article
PER-3/PJ/2026: Tax Return Deadline and Filing Procedures
As the deadline for filing individual tax returns approaches, the Directorate General of Taxes (DGT) has issued Director General of Taxes Regulation Number PER-3/PJ/2026, a new regulation governing the procedures for filing, receipt, and processing t...
Read Full ArticleLatest Articles
Please select category
Finance Minister Responds to Trump's Tariff War
April 2, 2025, might just mark the beginning of a new era in global trade tensions. On this day, the United States (US) President Donald Trump announced sweeping new import tariffs, aiming to boost the US economy and reduce reliance on other countrie...
Read Full Article
Navigating Tax Payments in the New Coretax System
It has been three months since the Directorate General of Taxes (DGT) introduced the Coretax system to improve tax administration. While the system aims to simplify processes, some taxpayers have encountered issues when filing and paying taxes. In re...
Read Full Article
Understanding Tax Crime Investigations
In its 2023 Annual Report, the Directorate General of Taxes (DGT) revealed that it had completed 89 investigation files, which were officially declared complete (P-21) by the public prosecutor. Additionally, the report noted that 308 case files had b...
Read Full Article
Tax as a Lifeline for Indonesia's Textile Industry
February 2025 may go down as a dark chapter in Indonesia's textile industry. One of Southeast Asia's largest textile factories, inaugurated by President Soeharto in 1966, met a tragic end in court.After a prolonged struggle, PT Sri Rejeki Isman—also ...
Read Full Article
DGT Grants Penalty Relief for Late Tax Return Submissions
The Indonesian government has once again provided penalty relief for taxpayers submitting their tax returns. This policy is outlined in the Decree of the Director General of Taxes Number KEP-79/PJ/2025, issued on March 25, 2025. The decree pertains t...
Read Full Article
Maximizing Danantara’s Tax Management
Daya Anagata Nusantara, more commonly known as Danantara, has recently become a familiar name. The government officially established the Investment Management Agency (Badan Pengelola Investasi / BPI), known as Danantara, under Law of the Republic of ...
Read Full Article
Administrative Relief Amid Coretax System Technical Issues
The Directorate General of Taxes (DGT) has been rolling out its new Coretax system, an updated tax administration information system, for over two months. Promoted as the most advanced system capable of integrating various business tax processes, its...
Read Full Article
Sealing as a Law Enforcement Measure in Tax Audits
In its recent annual report, the Directorate General of Taxes (DGT) highlighted a significant increase in the number of corporate and individual taxpayers audited in 2023. Out of 1,665,826 corporate taxpayers required to file a tax return, 40,513 wer...
Read Full Article
Taxpayer Rights and Obligations in Tax Audits: A Perspective on the Latest Provisions
Tax audits are a routine part of the business landscape. They are a natural outcome of the self-assessment system and serve as a check and balance mechanism for tax obligations (Rabiyah, 2015). The OECD defines a tax audit as an examination to ensure...
Read Full Article