History’s Most Unthinkable Taxes and Their Impact
Throughout history, taxes have functioned not only as a means of raising state revenue but also as instruments of social regulation, moral enforcement, and political control. In many periods, unusual forms of taxation emerged in response to pressing ...
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PMK 112/2025: Updates to the Tax Treaty Implementation Procedures
Toward the end of the 2025 fiscal year, the government introduced a series of strategic tax policies. One of the most significant developments was the issuance of the Minister of Finance Regulation (Peraturan Menteri Keuangan/PMK) Number 112 of 2025,...
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Non-Resident Taxpayers
In a previous article, Ideatax discussed resident taxpayers. This article now comprehensively focuses on non-resident taxpayers, covering their definition, applicable criteria, and practical examples based on the latest tax regulations. A good g...
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Resident Taxpayers: Definition, Criteria, and Latest Regulations
Determining whether a taxpayer qualifies as a resident taxpayer is a fundamental aspect of Indonesia’s tax system. This classification not only establishes the taxing rights of the Indonesian tax authorities but also defines the taxpayer’s obligation...
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Environmental, Social, and Governance: Understanding Responsible Investment in Indonesia
The severe floods that recently hit Sumatra and Aceh are a stark reminder that environmental damage can trigger widespread social and economic consequences. Alongside heavy rainfall, illegal logging and mining practices have diminished the water...
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Bad-Debt Reserves
Bad-debt reserve is a common challenge in the banking, insurance, and other financial services sectors. According to the Statement of Financial Accounting Standards (Pernyataan Standar Akuntansi Keuangan / PSAK), bad-debt reserves are addressed in PS...
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Official Statement on 12% VAT Rate Adjustment
The second week of December 2024 was a hectic period for both the government and taxpayers. With the impending launch of the Coretax system in January 2025, the government also announced a hike in the Value-Added Tax (VAT) rate to 12% at the start of...
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Tax Kaleidoscope 2024: A Reflection of Change (Part 2)
In our previous article, we covered the tax events and policies from the first half of 2024. This article will focus on the significant tax events and policies implemented by the government in the latter half of 2024, starting in July.JulyBy the end ...
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Tax Kaleidoscope 2024: A Reflection of Change (Part 1)
As 2024 draws to a close, it's a good time to reflect on the significant events and developments that have shaped the year. Taxes, as a fiscal tool, have played a crucial role in influencing the government's economic strategies throughout the year. H...
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Tax Office Registration Requirements for Joint Operations
In the previous article, we explored the types of Joint Operations (JOs) that are exempt from the requirement to register for a Taxpayer Identification Number (Nomor Pokok Wajib Pajak / NPWP) and to be appointed as a Taxable Entrepreneur (Pengusaha K...
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Joint Operations No Longer Require a Taxpayer Identification Number
Recently, the government issued a new regulation regarding Joint Operation (JO), commonly known as Joint Venture. This regulation covers various aspects of JOs, one of the most significant changes being the removal of the requirement for businesses i...
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PMK 74 of 2024: Updates on Bad Debt Reserve Regulation
The government has recently updated the rules for establishing reserves for bad debts to clarify the current landscape regarding disputes over these reserves. Bad debt reserves are a significant focus during tax audits of banks and financial institut...
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Global Minimum Tax: Opportunities and Challenges
The Indonesian government is set to introduce a global minimum tax in the near future, according to Deputy Minister of Finance II, Thomas Djiwandono (Metro TV, 2024). The move is expected to significantly increase tax revenues by IDR 3.8 to IDR ...
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Latest Provisions on VAT for Tobacco Product Delivery
IntroductionRegulations play a significant role in carrying out tax rights and obligations. This aligns with Article 23, Section 2 of the 1945 State Constitution of the Republic of Indonesia (Undang-Undang Dasar Negara Republik Indonesia Tahun 1945 /...
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