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...
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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...
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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...
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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...
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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...
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A New Chapter in Tax Dispute Resolution
In December 2024, Indonesia’s Supreme Court ushered in a pivotal shift for tax litigation with the release of Circular Letter Number 2 of 2024, which formalizes guidelines derived from its 2024 Plenary Assembly. This update refines procedural rules f...
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Navigating the Tax Landscape of Employee Stock Options
Employee stock options (ESOs) have become a cornerstone of modern compensation strategies, offering employees and executives a stake in their company’s success. By definition, ESO is a form of equity-based compensation provided to employees and execu...
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How to File Your Annual Corporate Income Tax Return Using E-form
The deadline to file your Annual Corporate Income Tax Return is approaching. According to Article 3 Section 3 of Law of the Republic of Indonesia Number 6 of 1983 concerning General Provisions and Procedures of Taxation (Ketentuan Umum dan Tata Cara ...
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Finance Minister Responds to Trump's Tariff War
April 2, 2025, might just mark the beginning of a new era in global trade tensions. On this day, the United States (US) President Donald Trump announced sweeping new import tariffs, aiming to boost the US economy and reduce reliance on other countrie...
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Navigating Tax Payments in the New Coretax System
It has been three months since the Directorate General of Taxes (DGT) introduced the Coretax system to improve tax administration. While the system aims to simplify processes, some taxpayers have encountered issues when filing and paying taxes. In re...
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Understanding Tax Crime Investigations
In its 2023 Annual Report, the Directorate General of Taxes (DGT) revealed that it had completed 89 investigation files, which were officially declared complete (P-21) by the public prosecutor. Additionally, the report noted that 308 case files had b...
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Tax as a Lifeline for Indonesia's Textile Industry
February 2025 may go down as a dark chapter in Indonesia's textile industry. One of Southeast Asia's largest textile factories, inaugurated by President Soeharto in 1966, met a tragic end in court.After a prolonged struggle, PT Sri Rejeki Isman—also ...
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DGT Grants Penalty Relief for Late Tax Return Submissions
The Indonesian government has once again provided penalty relief for taxpayers submitting their tax returns. This policy is outlined in the Decree of the Director General of Taxes Number KEP-79/PJ/2025, issued on March 25, 2025. The decree pertains t...
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Maximizing Danantara’s Tax Management
Daya Anagata Nusantara, more commonly known as Danantara, has recently become a familiar name. The government officially established the Investment Management Agency (Badan Pengelola Investasi / BPI), known as Danantara, under Law of the Republic of ...
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