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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Tax Information Exchange on Cryptoassets
The Ministry of Finance has issued the Ministry of Finance Regulation (Peraturan Menteri Keuangan/PMK) Number 108 of 2025 concerning Procedures for Access to Financial Information for Tax Purposes. The regulation reinforces Indonesia’s framework for ...
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History’s Most Unthinkable Taxes and Their Impact
Throughout history, taxes have functioned not only as a means of raising state revenue but also as instruments of social regulation, moral enforcement, and political control. In many periods, unusual forms of taxation emerged in response to pressing ...
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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...
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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...
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Welcome Minister of Finance Purbaya Yudhi Sadewa
Welcome Home, Mr. Minister On Monday, September 8, 2025, President Prabowo Subianto swore in four ministers and one deputy minister of the Republic of Indonesia to serve the remainder of the 2025–2029 term. Those appointed were Purbaya Yudhi Sad...
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Breaking Down the Article 21 Withholding Tax Provisions
Breaking Down the Article 21 Withholding Tax Provision In its 2023 Annual Report, the Directorate General of Taxes (DGT) recorded Article 21 income tax revenue of IDR 200.98 trillion, or 99.59% of the target (DGT, 2024). Compared to the sam...
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Payment ID and Its Tax Implications
Payment ID and Its Tax ImplicationsTo mark the 80th anniversary of Indonesia’s Independence Day, Bank Indonesia (BI) had initially planned to launch Payment ID. However, BI later confirmed that the launch would not take place as scheduled. Accor...
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Redefining Independence Through Taxation
Redefining Independence Through Taxation On the eve of Indonesia’s 80th Independence Day, President Prabowo Subianto delivered the Financial Note on the 2026 State Budget before members of the House of Representatives and the People’s Consultati...
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What Is Tax in Indonesia?
What Is Tax in Indonesia?In Indonesia, tax is a mandatory contribution paid by the public to the state, as mandated by law. It serves as a significant source of funding for public services and national development. Tax also acts as a substantial inst...
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Selected Topics: VAT on Coal Transactions
Selected Topics: VAT on Coal Transactions The Director General of Taxes, Bimo Wijayanto, recently stated that the Directorate General of Taxes (DGT) is closely monitoring a sharp rise in tax refund claims from the mining sector in the second qua...
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Unveiling the Taxpayer Charter
Unveiling the Taxpayer Charter On July 22, 2025, the Director General of Taxes officially launched Indonesia’s first-ever Taxpayer Charter. The launch took place at the headquarters of the Directorate General of Taxes (DGT) and was attended by t...
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