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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Trade Misinvoicing: Impact and Regulatory Landscape
Indonesia's Vice President, Gibran Rakabuming, recently brought trade misinvoicing to the forefront and noted the risk of draining billions of rupiah from state finances. As defined by Global Financial Integrity, trade misinvoicing is the deliberate ...
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Stock Transaction Taxes: How They Work Across Global Markets
A stock transaction tax is a fiscal tool governments use to raise revenue while preserving the efficiency and attractiveness of capital markets. Unlike general income tax, this type of tax typically features a relatively low rate and is often ap...
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Easy Guide to Filing Corporate Income Tax Returns in Coretax
The deadline for filing corporate income tax returns is approaching. For taxpayers with a December year-end, the filing deadline falls in April. For the 2025 fiscal year, several important changes are worth noting. Most notably, corporate income...
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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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