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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Stock Exchange Transaction Tax
The Indonesia Stock Exchange (IDX) closed its 2024 trading year on December 30. In his remarks, Inarno Djajadi, Chief Executive of Capital Market, Financial Derivative, and Carbon Exchange Supervision at the Indonesia Financial Services Authority, hi...
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Assessment of Land and Building Tax Objects
As the year winds down, regional governments typically offer amnesty for land and building tax payments. This initiative aims to enhance tax compliance and boost state revenue. Since 2010, the management of rural and urban land and building tax (Paja...
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Hot News: VAT to Rise by 12% in January 2025
In a recent press conference held on December 16, 2024, the Indonesian government announced a significant tax policy change. Starting January 1, 2025, the Value-Added Tax (VAT) rate will increase to 12%. The decision, disclosed by the Minister of Fin...
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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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