Individual Income Tax Return Filing Relief
The Directorate General of Taxes (DGT) reported that as of March 25, 2026, a total of 9,072,935 taxpayers had filed their tax returns. The figure comprises:7,993,396 individual tax returns from employee taxpayers891,594 individual tax returns from no...
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ICAP: A Path to Greater Tax Certainty in Indonesia and Beyond
The Directorate General of Taxes (DGT) has revealed a fluctuating but overall rising trend in applications for mutual agreement procedures (MAP) and advance pricing agreements (APA) between 2021 and 2024. In 2021, there were 43 MAP and APA cases...
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Out-of-Court Tax Dispute Resolution
The Directorate General of Taxes (DGT) has reported a steady increase in the number of tax disputes over the past few years. In 2020, disputes filed by both taxpayers and the DGT reached 187,435 cases. This figure rose to 212,434 cases in 2021. ...
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Article 21 Income Tax Withholding Methods
Ahead of Eid al-Fitr and the distribution of religious holiday allowances (tunjangan hari raya/THR), public discussions about Article 21 withholding tax have intensified. The topic gained attention following perceptions of inequality in how THR is ta...
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How the Middle East Conflict Affects Indonesia’s Economy
Tensions in the Middle East have flared up again. Relations between countries have heated up amid military attacks and are now affecting world trade routes passing through the Strait of Hormuz. Not only is it happening in the countries involved, but ...
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Breaking Down the Article 21 Withholding Tax Provisions
Breaking Down the Article 21 Withholding Tax Provision In its 2023 Annual Report, the Directorate General of Taxes (DGT) recorded Article 21 income tax revenue of IDR 200.98 trillion, or 99.59% of the target (DGT, 2024). Compared to the sam...
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Payment ID and Its Tax Implications
Payment ID and Its Tax ImplicationsTo mark the 80th anniversary of Indonesia’s Independence Day, Bank Indonesia (BI) had initially planned to launch Payment ID. However, BI later confirmed that the launch would not take place as scheduled. Accor...
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Redefining Independence Through Taxation
Redefining Independence Through Taxation On the eve of Indonesia’s 80th Independence Day, President Prabowo Subianto delivered the Financial Note on the 2026 State Budget before members of the House of Representatives and the People’s Consultati...
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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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