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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Article 21 Withholding Tax Incentives for 2026
The government anticipates that 2026 will remain a challenging year marked by heightened uncertainty. Ongoing geopolitical tensions, domestic security concerns, and Indonesia’s exposure to natural disasters continue to weigh on economic growth. ...
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A New Era of Taxpayer Compliance Monitoring
The close of 2025 marks a pivotal milestone for the Ministry of Finance, particularly the Directorate General of Taxes (DGT). In December 2025, the government issued Minister of Finance Regulation (Peraturan Menteri Keuangan/PMK) Number 111 of 2025 c...
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Non-Resident Taxpayers
In a previous article, Ideatax discussed resident taxpayers. This article now comprehensively focuses on non-resident taxpayers, covering their definition, applicable criteria, and practical examples based on the latest tax regulations. A good g...
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Resident Taxpayers: Definition, Criteria, and Latest Regulations
Determining whether a taxpayer qualifies as a resident taxpayer is a fundamental aspect of Indonesia’s tax system. This classification not only establishes the taxing rights of the Indonesian tax authorities but also defines the taxpayer’s obligation...
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Environmental, Social, and Governance: Understanding Responsible Investment in Indonesia
The severe floods that recently hit Sumatra and Aceh are a stark reminder that environmental damage can trigger widespread social and economic consequences. Alongside heavy rainfall, illegal logging and mining practices have diminished the water...
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Tax Holidays in Indonesia's Special Economic Zones
The Ministry of Finance has reported a steady increase in the estimated value of tax expenditures related to tax holiday incentives in Special Economic Zones (SEZs) over the years. While the growth is modest, it reflects a rising interest and confide...
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Pioneer Industry Tax Incentives: Requirements and Forecasts for 2025
The 2023 tax expenditure report has been released, providing an overview of the government budget allocated for various tax incentives, including tax allowances, tax holidays, and other benefits. These incentives are designed to stimulate economic gr...
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Tax Revenue Realization in Q3 2025
The government has released its performance report for the state budget (APBN Kita) for November 2025. This report presents the leading macroeconomic indicators, including inflation, economic growth, commodity price movements, and state revenue perfo...
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Latest Changes to the 2025 OECD Tax Treaty Model
The Organisation for Economic Co-operation and Development (OECD) has released the latest updates to the OECD Model Tax Convention on Income and Capital. This update includes detailed guidance on taxing cross-border remote work as well as new pr...
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PER-19/PJ/2025: Beware of Tax Invoice Access Deactivation
The Directorate General of Taxes (DGT) has issued Regulation Number PER-19/PJ/2025, which sets out the rules for deactivating access to the issuance of tax invoices for taxable entrepreneurs (pengusaha kena pajak/PKP) who fail to meet their tax ...
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Arm’s Length Principle: A Cornerstone of TP Doc
As 2025 draws to a close, taxpayers are reminded to start preparing their financial statements and supporting documents for tax return filing. For taxpayers engaging in related-party transactions, one crucial requirement that must not be overlooked i...
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