Article 21 Withholding Tax Incentives for 2026
The government anticipates that 2026 will remain a challenging year marked by heightened uncertainty. Ongoing geopolitical tensions, domestic security concerns, and Indonesia’s exposure to natural disasters continue to weigh on economic growth. ...
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A New Era of Taxpayer Compliance Monitoring
The close of 2025 marks a pivotal milestone for the Ministry of Finance, particularly the Directorate General of Taxes (DGT). In December 2025, the government issued Minister of Finance Regulation (Peraturan Menteri Keuangan/PMK) Number 111 of 2025 c...
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Annual Individual Income Tax Return Filing via Coretax
With the close of the 2025 fiscal year and the start of 2026, individual taxpayers are required to file annual income tax returns. This filing season is particularly significant, as starting from the 2025 fiscal year, all tax returns must be submitte...
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Tax Information Exchange on Cryptoassets
The Ministry of Finance has issued the Ministry of Finance Regulation (Peraturan Menteri Keuangan/PMK) Number 108 of 2025 concerning Procedures for Access to Financial Information for Tax Purposes. The regulation reinforces Indonesia’s framework for ...
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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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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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PMK 69 of 2024: Updates on Criteria, Procedures, and Adaptation to the Global Minimum Tax
On 9 October 2024, the Minister of Finance issued Ministry of Finance Regulation Number 69 of 2024 (PMK-69) to update PMK Number 130/PMK.010/2020. PMK-69 introduces changes to the previous regulations regarding the corporate income tax (Pajak Penghas...
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Unraveling Tax Collection by Distress Warrant
The Directorate of General Taxes (DGT) has recently released its 2023 Annual Report, providing a clear account of its operations and accountability. The report highlights that during 2023, the DGT took preventive measures against tax bearers to colle...
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VAT on Foreign Representatives, International Organizations, and their Officials
The intricate system of tax regulations in Indonesia includes provisions that offer significant relief to certain international entities and their representatives.According to the Law of The Republic of Indonesia Number 7 of 1983 regarding Income Tax...
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VAT Centralization Procedure
The government is setting up the necessary facilities and infrastructure ahead of the core tax system implementation in 2025. One of the key steps taken in early September 2024 was the reaffirmation of the use of the National Identification Number (N...
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Check Out The Complete Guide to Tax Refunds in Indonesia
Jakarta, Ideatax -- Check out the complete guide to tax refunds in Indonesia. Paying taxes is not just an obligation, but also a form of positive contribution that can advance the country. It cannot be denied that paying taxes is the primary obligati...
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