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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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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Administrative Relief Amid Coretax System Technical Issues
The Directorate General of Taxes (DGT) has been rolling out its new Coretax system, an updated tax administration information system, for over two months. Promoted as the most advanced system capable of integrating various business tax processes, its...
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Sealing as a Law Enforcement Measure in Tax Audits
In its recent annual report, the Directorate General of Taxes (DGT) highlighted a significant increase in the number of corporate and individual taxpayers audited in 2023. Out of 1,665,826 corporate taxpayers required to file a tax return, 40,513 wer...
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Taxpayer Rights and Obligations in Tax Audits: A Perspective on the Latest Provisions
Tax audits are a routine part of the business landscape. They are a natural outcome of the self-assessment system and serve as a check and balance mechanism for tax obligations (Rabiyah, 2015). The OECD defines a tax audit as an examination to ensure...
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PMK 15 of 2025: Updates to Tax Audit Provisions
On February 14, 2025, the Minister of Finance issued Regulation Number 15 of 2025 (PMK-15) to update Regulation Number 17/PMK.03/2013 (PMK-17). PMK-15 simplifies and reorganizes previous regulations on tax audits to provide legal certainty. Scop...
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Tax Update: Use of Other Values as the Tax Base
BackgroundAt the end of 2024, the Minister of Finance of the Republic of Indonesia issued the Minister of Finance Regulation (Peraturan Menteri Keuangan / PMK) Number 131 of 2024 addressing Value-Added Tax (VAT) treatment on imports of taxable goods,...
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Tax Update: Government-Borne Article 21 Income Tax Incentive
BackgroundIn late 2024, Coordinating Minister for Economic Affairs, Airlangga Hartarto, announced a series of fiscal stimulus packages for 2025. In a press release (Number HM.4.6/440/SET.M.EKON.3/12/2024), he stated that these measures are intended t...
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PMK 119 of 2024: Updates to Preliminary Tax Refund Procedures
On December 27, 2024, the Minister of Finance issued Regulation Number 119 of 2024 (PMK-119), updating the previous Regulation Number 39/PMK.03/2018 (PMK-39). PMK-119 aims to modernize the tax system and improve taxpayer protections by revising proce...
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Understanding the Permanent Establishment Concept and Effective Tax Rate Determination in GloBE
In our previous article, we explored the scope of the Global Anti-Base Erosion Model Rules (GloBE) as outlined in Minister of Finance Regulation (Peraturan Menteri Keuangan / PMK) Number 136 of 2024 on the imposition of a global minimum tax under int...
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