Tax Refunds Are a Right, Not a Fiscal Favor
Tax refunds sit at the heart of a fair tax system. Yet sometimes they are framed as a drain on public finances rather than what they legally are. Under the law, taxpayers are entitled to tax refunds. What Is a Tax Refund? A tax refund arise...
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Trade Misinvoicing: Impact and Regulatory Landscape
Indonesia's Vice President, Gibran Rakabuming, recently brought trade misinvoicing to the forefront and noted the risk of draining billions of rupiah from state finances. As defined by Global Financial Integrity, trade misinvoicing is the deliberate ...
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Stock Transaction Taxes: How They Work Across Global Markets
A stock transaction tax is a fiscal tool governments use to raise revenue while preserving the efficiency and attractiveness of capital markets. Unlike general income tax, this type of tax typically features a relatively low rate and is often ap...
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Easy Guide to Filing Corporate Income Tax Returns in Coretax
The deadline for filing corporate income tax returns is approaching. For taxpayers with a December year-end, the filing deadline falls in April. For the 2025 fiscal year, several important changes are worth noting. Most notably, corporate income...
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PER-3/PJ/2026: Tax Return Deadline and Filing Procedures
As the deadline for filing individual tax returns approaches, the Directorate General of Taxes (DGT) has issued Director General of Taxes Regulation Number PER-3/PJ/2026, a new regulation governing the procedures for filing, receipt, and processing t...
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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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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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