Beneficial Ownership in Limited Liability Company Regulations
Beneficial ownership has become a cornerstone of modern corporate governance, indicating a growing emphasis on transparency regarding who ultimately controls and benefits from a legal entity. In Indonesia, this principle is reinforced by th...
Read Full Article
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...
Read Full Article
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...
Read Full Article
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 ...
Read Full Article
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...
Read Full ArticleLatest Articles
Please select category
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...
Read Full Article
Determining the Registration of Individual and Corporate Taxpayers at Large and Special Tax Offices
As is widely known, the Directorate General of Taxes (DGT) classifies taxpayers in Indonesia into several administrative categories. These categories are managed under different tax offices, including small tax offices, medium tax offices, large tax ...
Read Full Article
Article 26 Withholding Tax on Foreign Taxpayers
Article 26 Withholding Tax on Foreign Taxpayers In previous articles, we have discussed withholding taxes under Articles 21, 22, and 23, as well as the income tax provisions under Articles 24 and 25. This time, we will look into Article 26 withh...
Read Full Article
The Chart of Accounts for Coretax Reporting
The Chart of Accounts for Coretax Reporting As 2025 winds down, corporate taxpayers with calendar-year reporting periods must prepare to transition to the new Coretax reporting system. This follows Minister of Finance Regulation Number 81 of 202...
Read Full Article
A Simple Guide: Coretax for Expatriates
A Simple Guide: Coretax for Expatriates The 2025 individual income tax filing season will kick off in early 2026. To ensure a smooth and efficient filing process, the Directorate General of Taxes (DGT) has begun its preparations well in adv...
Read Full Article
Article 23 Withholding Tax: Dividends, Interest, Royalties, Gifts, Services, and Rent
Article 23 Withholding Tax: Dividends, Interest, Royalties, Gifts, Services, and Rent In earlier articles, we discussed Article 21 and Article 22 withholding taxes. This time, we turn to Article 23 withholding tax, focusing on its subjects, obje...
Read Full Article
Three Common Pitfalls in Submitting Certificate of Residence (CoR)
Three Common Pitfalls in Submitting Certificate of Residence (CoR) In August 2025, the Governor of Bank Indonesia (BI) noted that Japan and China rank among Indonesia’s largest trading partners that settle transactions in currencies other than t...
Read Full Article
Article 22 Income Tax: A Multidimensional Levy
Article 22 Income Tax: A Multidimensional Levy In our previous article, we discussed Article 21 income tax and its latest provisions, including the introduction of the effective tax rate (ETR). This time, we turn to Article 22 income tax, a levy...
Read Full Article
2025 Fiscal Stimulus Package
2025 Fiscal Stimulus Package Just a day after his inauguration on September 9, 2025, the new Minister of Finance was immediately confronted with pressing fiscal challenges, ranging from stagnant economic growth and high unemployment to persisten...
Read Full Article