Tax Implications in the Establishment, Amendment, and Dissolution of Limited Liability Companies
Since its enactment in 2007, the legal framework governing limited liability companies has been amended several times. One of the most recent changes was introduced through Law of the Republic of Indonesia Number 6 of 2023, which stipulates the Gover...
Read Full Article
Criminal Liability in VAT Compliance
In January 2026, the Minister of Finance conducted a surprise inspection of two steel companies located in the Millennium Industrial Estate, Cikupa, Tangerang, Banten. During the inspection, authorities identified indications that several Chinese-own...
Read Full Article
The 2026 Tax Outlook
The government has formally enacted the 2026 state budget through Law of the Republic of Indonesia Number 17 of 2025, which was jointly approved by the House of Representatives. Under the 2026 state budget law, total state revenue is set at IDR ...
Read Full Article
Tax Incentives for Mergers and Acquisitions
Source: IMAA, 2026 Mergers and acquisitions (M&A) are a widely used corporate strategy to expand operations, improve efficiency, and enhance competitiveness. According to the Institute for Mergers, Acquisitions, and Alliances (IMAA), Indones...
Read Full Article
Tax Brief: Fourth Amendment to Coretax Provisions
Tax provisions governing the implementation of Coretax have once again been amended. The government has officially issued Minister of Finance Regulation (Peraturan Menteri Keuangan/PMK) Number 1 of 2026 concerning the Fourth Amendment to PMK Number 8...
Read Full ArticleLatest Articles
Please select category
PMK 136: Implementing Global Minimum Tax Rules Under International Agreements
On December 31, 2024, the Ministry of Finance of the Republic of Indonesia issued a new regulation regarding the global minimum tax imposition based on international agreements.The Global Minimum Tax (“GloBE”) is a top-up tax developed by the OECD/G2...
Read Full Article
Exploring the GloBE Rules in Indonesian Domestic Provisions
Technological advancements have transformed the global economic landscape. Today, entrepreneurs can conduct business anywhere and anytime, without the constraints of space and time. Companies established abroad can operate in Indonesia without local ...
Read Full Article
E-Invoicing Only for PKP with Over 10,000 Monthly Invoices
The Directorate General of Taxes (DGT) has introduced a new policy through the Director General of Taxes Decree Number KEP-24/PJ/2025, which regulates the use of the e-invoice application. Effective January 1, 2025, e-invoices will only be required f...
Read Full Article
Coretax Rollout: Navigating Transition Period Disruptions
The Directorate General of Taxes (DGT) officially launched Coretax on January 1, 2025. This new tax administration system, which reportedly cost IDR 1.22 trillion, was designed to synchronize and integrate various tax applications across different pl...
Read Full Article
PMK 136/2024: Global Minimum Tax
In late December 2024, the government issued new global minimum tax imposition regulations. Through the Minister of Finance Regulation (Peraturan Menteri Keuangan / PMK) Number 136 of 2024 regarding the Imposition of Global Minimum Tax Under Internat...
Read Full Article
Tax Invoice Guidelines for the Transition Period
The Harmonization of Tax Regulations Law has set a Value-Added Tax (VAT) rate of 12% to take effect no later than January 1, 2025. This planned rate increase has sparked debates and discussions, with some opposing the change. In December 2024, severa...
Read Full Article
Tax Update: 12% VAT Targets Only Luxury Goods
Starting January 1, 2025, the Value-Added Tax (VAT) rate increased from 11% to 12%, as stipulated in Article 7 Section (1) of the VAT Law, amended by the Harmonization of Tax Regulations Law. Initially, in a previous press release (KT-03/2024), ...
Read Full Article
Stock Exchange Transaction Tax
The Indonesia Stock Exchange (IDX) closed its 2024 trading year on December 30. In his remarks, Inarno Djajadi, Chief Executive of Capital Market, Financial Derivative, and Carbon Exchange Supervision at the Indonesia Financial Services Authority, hi...
Read Full Article
Assessment of Land and Building Tax Objects
As the year winds down, regional governments typically offer amnesty for land and building tax payments. This initiative aims to enhance tax compliance and boost state revenue. Since 2010, the management of rural and urban land and building tax (Paja...
Read Full Article