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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Pioneer Industry Tax Incentives: Requirements and Forecasts for 2025
The 2023 tax expenditure report has been released, providing an overview of the government budget allocated for various tax incentives, including tax allowances, tax holidays, and other benefits. These incentives are designed to stimulate economic gr...
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Tax Revenue Realization in Q3 2025
The government has released its performance report for the state budget (APBN Kita) for November 2025. This report presents the leading macroeconomic indicators, including inflation, economic growth, commodity price movements, and state revenue perfo...
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Latest Changes to the 2025 OECD Tax Treaty Model
The Organisation for Economic Co-operation and Development (OECD) has released the latest updates to the OECD Model Tax Convention on Income and Capital. This update includes detailed guidance on taxing cross-border remote work as well as new pr...
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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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Director General of Taxes Regulation Number 10 of 2025
May 2025 has emerged as a pivotal month for the Directorate General of Taxes (DGT), which issued no fewer than six new regulations in the year’s first half. Among them is the Director General of Taxes Regulation Number PER-10/PJ/2025 concerning the I...
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Director General of Taxes Regulation Number PER-8/PJ/2025
The Directorate General of Taxes unveiled Director General of Taxes Regulation Number PER-8/PJ/2025 in May 2025, introducing provisions for certain tax administration services under the Coretax system. This regulation aligns with broader reforms unde...
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Directorate General of Taxes Regulation Number PER-7/PJ/2025
In May 2025, the government issued another technical regulation in the taxation field. Under Directorate General of Taxes Regulation Number PER-7/PJ/2025, new guidelines have been introduced to overhaul rules for taxpayer identification numbers (Nomo...
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Tax Planning for Palm Oil Industry
Strategic Tax Planning for Indonesia’s Palm Oil Industry Amid Global Turbulence Overview of the Palm Oil IndustryIndonesia’s palm oil industry is one of the country’s most critical economic drivers, a linchpin of the national economy. Below are ...
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DGT Regulation Number 11 of 2025
In May 2025, the government issued Director General of Taxes Regulation Number PER-11/PJ/2025. This regulation outlines the procedures for reporting income tax, value-added tax (VAT), luxury goods sales tax, and stamp duty as part of implementing the...
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