Regional Taxes on EVs
Indonesia’s electric vehicle (EV) market has grown rapidly over the past five years. From fewer than 150 battery electric vehicles (BEVs) sold in 2020, sales climbed to 17,051 units in 2023 before surging past 100,000 units in 2025. When hybrid ...
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Financial SEZs: Indonesia’s Bid to Attract Global Investment
The Indonesian government is exploring the creation of a financial Special Economic Zone (SEZ) in Bali as part of a broader push to position the country as a global financial hub. Backed by Bali’s international profile and growing appeal among global...
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2025 Corporate Tax Filing Relief
The Directorate General of Taxes (DGT) reported that, as of late April 2026, 13,056,881 taxpayers had submitted their annual tax returns, encompassing both individual and corporate filings. For the 2026 cycle, the government has targeted 15.27 m...
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DJP Resmi Perpanjang Batas Waktu Pelaporan SPT Badan 2026
Director General of Taxes Bimo Wijayanto has confirmed that late-filing penalties for 2026 corporate tax returns will be waived, following direct instruction from Minister of Finance Purbaya Yudhi Sadewa. The move follows similar relief granted ...
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VAT on Toll Road Services: Progress or a Setback?
Over the past few decades, Indonesia’s toll road network has expanded at an impressive pace, both in total length and in the number of operational segments. It is no surprise that toll roads have become one of the country’s fastest-growing forms of t...
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Land and Building Transfer Tax
Land and buildings are integral to the socio-economic fabric of Indonesian society. Ownership of property is often seen as a marker of financial stability and social standing. Legal provisions governing land ownership in Indonesia date back to the Du...
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Inheritance Tax in Indonesia
Long before the Law of the Republic of Indonesia concerning Harmonization of Tax Regulations (Undang–Undang Harmonisasi Peraturan Perpajakan/HPP Law) took effect in 2021, speculation swirled about the inclusion of inheritance taxes in the legislative...
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All You Need to Know About Income Tax on Bond Interest
As of April 17, 2025, the Ministry of Finance reported that the outstanding value of government bonds (Surat Berharga Negara/SBN) has surged to IDR 8,019 trillion—an increase of IDR 289 trillion from December 2024, when the figure stood at IDR 7,730 ...
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A New Chapter in Tax Dispute Resolution
In December 2024, Indonesia’s Supreme Court ushered in a pivotal shift for tax litigation with the release of Circular Letter Number 2 of 2024, which formalizes guidelines derived from its 2024 Plenary Assembly. This update refines procedural rules f...
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Navigating the Tax Landscape of Employee Stock Options
Employee stock options (ESOs) have become a cornerstone of modern compensation strategies, offering employees and executives a stake in their company’s success. By definition, ESO is a form of equity-based compensation provided to employees and execu...
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How to File Your Annual Corporate Income Tax Return Using E-form
The deadline to file your Annual Corporate Income Tax Return is approaching. According to Article 3 Section 3 of Law of the Republic of Indonesia Number 6 of 1983 concerning General Provisions and Procedures of Taxation (Ketentuan Umum dan Tata Cara ...
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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...
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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...
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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...
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