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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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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Article 22 Income Tax Collection on E-Commerce
Article 22 Income Tax Collection on E-Commerce Google, Temasek, and Bain & Company (2025) noted in their E-Conomy SEA 2024 report that Indonesia’s digital economy is one of the largest in Southeast Asia. With a population exceeding 280 milli...
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Understanding Regional Taxes and Levies (Part 2)
Understanding Regional Taxes and Levies (Part 2) Debates surrounding regional taxes are far from over. This time, the spotlight is on Jakarta. The Governor of the Special Capital Region, Pramono Anung, clarified that taxes imposed on padel court...
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Minister of Finance Regulation Number 37 of 2025
Tax Brief: Minister of Finance Regulation Number 37 of 2025 – Income Tax Collection via Marketplaces The government has officially issued Minister of Finance Regulation (Peraturan Menteri Keuangan/PMK) Number 37 of 2025 concerning the Appoi...
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Presidential Regulation Number 68 of 2025
Tax Brief: Presidential Regulation Number 68 of 2025 As digital transactions continue to evolve in scale and complexity, the government has deemed it necessary to strengthen its tax regulatory framework, particularly in the area of digital trans...
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Understanding Regional Taxes and Levies
Public discourse has recently been stirred by news that the Malang Regional House of Representatives (Dewan Perwakilan Rakyat Daerah/DPRD) plans to impose a 10% regional tax on Micro, Small, and Medium Enterprises (MSMEs) with gross revenue exceeding...
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A Closer Look at Wider Revenue Activity
Wider Revenue Activity (WRA) is a strategic tax administration approach designed to expand the tax base by identifying and capturing revenue from sources that have historically gone underreported or untapped. This concept has gained traction as gover...
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