Inside the 2025 Common Reporting Standard (CRS) Amendments
In October 2025, the Directorate General of Taxes (DGT) issued Announcement Number PENG-3/PJ/2025 regarding the implementation of amendments to the Common Reporting Standard (CRS), as part of efforts to improve access to financial information for tax...
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Technical Assistance Tax Management: Indonesia-Japan Transactions
The Ministry of Trade reported that in the first half of 2025, trade between Indonesia and Japan ranked fourth among Indonesia’s largest trading partners after China, the United States, and India. During this period, Indonesia’s exports to Japan reac...
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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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