Regional Taxes on EVs
Indonesia’s electric vehicle (EV) market has grown rapidly over the past five years. From fewer than 150 battery electric vehicles (BEVs) sold in 2020, sales climbed to 17,051 units in 2023 before surging past 100,000 units in 2025. When hybrid ...
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Financial SEZs: Indonesia’s Bid to Attract Global Investment
The Indonesian government is exploring the creation of a financial Special Economic Zone (SEZ) in Bali as part of a broader push to position the country as a global financial hub. Backed by Bali’s international profile and growing appeal among global...
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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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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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PMK 112/2025: Updates to the Tax Treaty Implementation Procedures
Toward the end of the 2025 fiscal year, the government introduced a series of strategic tax policies. One of the most significant developments was the issuance of the Minister of Finance Regulation (Peraturan Menteri Keuangan/PMK) Number 112 of 2025,...
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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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