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...
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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 ...
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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...
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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...
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Reformulating Article 21 Withholding Tax
As of now, 186 out of 416 regencies and cities have set their 2026 regency minimum wages (upah minimum kabupaten/UMK). According to the Ministry of Manpower's preliminary recap, the average UMK for 2026 stands at IDR 3.4 million per month. The highes...
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Welcoming the New Age of Dividend Tax
Jakarta, Ideatax -- Recently, the Government Regulation or Peraturan Pemerintah (PP) Number 55 of 2022 concerning Adjustment of Income Tax Rules was issued. Among many of the new rules in the regulation—which are derivative rules from the Tax H...
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Obligations Post Voluntary Disclosure Program
Ideatax, Jakarta -- The Voluntary Disclosure Program ended in mid-2022. Based on the official release from the Ministry of Finance, it was revealed that 247,918 taxpayers participated in VDP policies I and II, resulting in 308,059 issued Certifi...
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Provisions and Aspects of Corporate Liquidation Taxation
In general, liquidation can be defined as the process of closing a business, where its assets are sold to meet its liabilities (Cambridge, 2023). In Indonesia, the process of company liquidation is regulated under Law Number 40 of 2007 concerning Lim...
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NPWP : Tax Administration Gate
DJP (2022) reported that the number of registered Taxpayers in 2021 reached 66,351,573. Among them, 92% were Individual Taxpayers, 5.94% were Corporate Taxpayers, and 1.32% were Withholding Agents. Compared to the previous year, the number of ...
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