Tax Implications of Yuan-Denominated (Dim Sum) Bonds in Indonesia
In October 2025, the Indonesian government officially issued yuan-denominated bonds, commonly known as dim sum bonds. This is a noteworthy milestone in the country’s efforts to diversify funding sources. But how are these bonds treated for tax purpos...
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Government-Borne VAT for Domestic Flights (PMK Number 71 of 2025)
As the year draws to a close, domestic mobility in Indonesia typically surges, especially during the Christmas and New Year holidays. To maintain household purchasing power and stimulate the economy, the government has issued Minister of Finance Regu...
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Financial Statements for Tax Purposes
Under Indonesian tax law, financial statements are an inseparable part of the annual tax return, especially for corporate taxpayers. Without proper financial statements, a tax return may be deemed incomplete and considered not filed. Therefore, under...
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Determining the Registration of Individual and Corporate Taxpayers at Large and Special Tax Offices
As is widely known, the Directorate General of Taxes (DGT) classifies taxpayers in Indonesia into several administrative categories. These categories are managed under different tax offices, including small tax offices, medium tax offices, large tax ...
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Article 26 Withholding Tax on Foreign Taxpayers
Article 26 Withholding Tax on Foreign Taxpayers In previous articles, we have discussed withholding taxes under Articles 21, 22, and 23, as well as the income tax provisions under Articles 24 and 25. This time, we will look into Article 26 withh...
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