Out-of-Court Tax Dispute Resolution
The Directorate General of Taxes (DGT) has reported a steady increase in the number of tax disputes over the past few years. In 2020, disputes filed by both taxpayers and the DGT reached 187,435 cases. This figure rose to 212,434 cases in 2021. ...
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Article 21 Income Tax Withholding Methods
Ahead of Eid al-Fitr and the distribution of religious holiday allowances (tunjangan hari raya/THR), public discussions about Article 21 withholding tax have intensified. The topic gained attention following perceptions of inequality in how THR is ta...
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How the Middle East Conflict Affects Indonesia’s Economy
Tensions in the Middle East have flared up again. Relations between countries have heated up amid military attacks and are now affecting world trade routes passing through the Strait of Hormuz. Not only is it happening in the countries involved, but ...
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Revisiting the Indonesia-United States Tax Treaty
Following his visit to the United States in early February 2026, Indonesia’s President returned with a reciprocal agreement, the Agreement on Reciprocal Trade (ART). Under the agreement, the US reduced import tariffs on Indonesian good...
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Mitigating the Risk of Share Freezes
At a press conference in Jakarta on February 23, 2026, the Director General of Taxes announced that the Directorate General of Taxes (DGT) had frozen the shares of two taxpayers, valued at IDR 2.6 billion. However, the enforcement process could not p...
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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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Taxation Aspects of Joint Operation/ Joint Venture
Jakarta, Ideatax -- Nowadays, the term 'Joint Operation' is something we are all familiar with. Investopedia (2023), defines Joint Operation as a business arrangement in which two or more parties agree to combine their resources for the purpo...
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Everything You Need to Know about Tax Return Status
Ideatax, Jakarta -- The deadline for filing the Annual Individual Income Tax Return or Surat Pemberitahuan Tahunan (SPT) for fiscal year 2022 has just ended. Based on the report of Directorate General of Taxes (hereinafter referred to as DGT), it is ...
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Tax Holiday in the Development of the New State Capital
Ideatax, Jakarta -- Recently, the Government Regulation Number 12 of 2023 concerning the Granting of Business Permits, Ease of Doing Business, and Investment Incentives to Entrepreneurs in Capital of Nusantara was issued. In its consideration, it is ...
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Delving into Crypto Tax: A Perspective
Jakarta, Ideatax -- One time, the Commodity Futures Trading Regulatory Agency or Badan Pengawas Perdagangan Berjangka Komoditi (BAPPEBTI) stated that until August 2022 there were already 16.1 million crypto currency investors in Indonesia. On average...
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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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