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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Indonesia’s Fuel Tax Explained
Pertamina has recently announced price increases for several non-subsidized fuel products, including Pertamax Turbo, Pertamina Dex, and Dexlite. The adjustment reflects rising global crude oil prices and fluctuations in the rupiah against the US doll...
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Tax Refunds Are a Right, Not a Fiscal Favor
Tax refunds sit at the heart of a fair tax system. Yet sometimes they are framed as a drain on public finances rather than what they legally are. Under the law, taxpayers are entitled to tax refunds. What Is a Tax Refund? A tax refund arise...
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Tax Implications in the Establishment, Amendment, and Dissolution of Limited Liability Companies
Since its enactment in 2007, the legal framework governing limited liability companies has been amended several times. One of the most recent changes was introduced through Law of the Republic of Indonesia Number 6 of 2023, which stipulates the Gover...
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Criminal Liability in VAT Compliance
In January 2026, the Minister of Finance conducted a surprise inspection of two steel companies located in the Millennium Industrial Estate, Cikupa, Tangerang, Banten. During the inspection, authorities identified indications that several Chinese-own...
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The 2026 Tax Outlook
The government has formally enacted the 2026 state budget through Law of the Republic of Indonesia Number 17 of 2025, which was jointly approved by the House of Representatives. Under the 2026 state budget law, total state revenue is set at IDR ...
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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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Annual Individual Income Tax Return Filing via Coretax
With the close of the 2025 fiscal year and the start of 2026, individual taxpayers are required to file annual income tax returns. This filing season is particularly significant, as starting from the 2025 fiscal year, all tax returns must be submitte...
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