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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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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Revisiting PMSE VAT Rules
As the government develops new rules for Article 22 income tax in e-commerce, potentially requiring marketplaces to act as tax collectors and expecting improvement from the currently low number of compliant traders in the marketplace, it is worth rev...
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Director General of Taxes Regulation Number PER-4/PJ/2025
For businesses operating in high-stakes sectors such as plantations, forestry, oil and gas, geothermal energy, mineral and coal mining, and other non-rural/urban sectors, the notification of tax due (Surat Pemberitahuan Pajak Terutang/SPPT) for land ...
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Director General of Taxes Regulation Number PER-6/PJ/2025
Tax Brief: Director General of Taxes Regulation Number PER-6/PJ/2025 In May 2025, the Directorate General of Taxes (DGT) continued its regulatory rollout by issuing Director General of Taxes Regulation Number PER-6/PJ/2025, which governs the imp...
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Tax Reporting and Payment Rounding Rules
The Director General of Taxes Regulation Number PER-11/PJ/ has been enacted. This regulation outlines the procedures for reporting income tax, value-added tax (VAT), luxury goods sales tax, and stamp duty within the Coretax administrative system. Amo...
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Decoding the New Delta SPT
PER-11/PJ/2025: Decoding the New Delta SPT The Directorate General of Taxes (DGT) issued Director General of Taxes Regulation Number PER-11/PJ/2025 on May 22, 2025. This regulation outlines the procedures for reporting income tax, value-added ta...
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State Revenue Authority: A Step Toward a Fair and Prosperous Indonesia
Establishing a State Revenue Authority (Badan Otorita Penerimaan Negara/BOPN) has regained momentum. The proposal was recently reaffirmed by Edi Slamet Irianto, an expert panelist for the Prabowo-Gibran presidential campaign, in early June. According...
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