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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