A Simple Guide: Coretax for Expatriates
A Simple Guide: Coretax for Expatriates The 2025 individual income tax filing season will kick off in early 2026. To ensure a smooth and efficient filing process, the Directorate General of Taxes (DGT) has begun its preparations well in adv...
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Article 23 Withholding Tax: Dividends, Interest, Royalties, Gifts, Services, and Rent
Article 23 Withholding Tax: Dividends, Interest, Royalties, Gifts, Services, and Rent In earlier articles, we discussed Article 21 and Article 22 withholding taxes. This time, we turn to Article 23 withholding tax, focusing on its subjects, obje...
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Three Common Pitfalls in Submitting Certificate of Residence (CoR)
Three Common Pitfalls in Submitting Certificate of Residence (CoR) In August 2025, the Governor of Bank Indonesia (BI) noted that Japan and China rank among Indonesia’s largest trading partners that settle transactions in currencies other than t...
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Article 22 Income Tax: A Multidimensional Levy
Article 22 Income Tax: A Multidimensional Levy In our previous article, we discussed Article 21 income tax and its latest provisions, including the introduction of the effective tax rate (ETR). This time, we turn to Article 22 income tax, a levy...
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2025 Fiscal Stimulus Package
2025 Fiscal Stimulus Package Just a day after his inauguration on September 9, 2025, the new Minister of Finance was immediately confronted with pressing fiscal challenges, ranging from stagnant economic growth and high unemployment to persisten...
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Tax Kaleidoscope 2024: A Reflection of Change (Part 2)
In our previous article, we covered the tax events and policies from the first half of 2024. This article will focus on the significant tax events and policies implemented by the government in the latter half of 2024, starting in July.JulyBy the end ...
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Tax Kaleidoscope 2024: A Reflection of Change (Part 1)
As 2024 draws to a close, it's a good time to reflect on the significant events and developments that have shaped the year. Taxes, as a fiscal tool, have played a crucial role in influencing the government's economic strategies throughout the year. H...
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Tax Office Registration Requirements for Joint Operations
In the previous article, we explored the types of Joint Operations (JOs) that are exempt from the requirement to register for a Taxpayer Identification Number (Nomor Pokok Wajib Pajak / NPWP) and to be appointed as a Taxable Entrepreneur (Pengusaha K...
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Joint Operations No Longer Require a Taxpayer Identification Number
Recently, the government issued a new regulation regarding Joint Operation (JO), commonly known as Joint Venture. This regulation covers various aspects of JOs, one of the most significant changes being the removal of the requirement for businesses i...
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PMK 74 of 2024: Updates on Bad Debt Reserve Regulation
The government has recently updated the rules for establishing reserves for bad debts to clarify the current landscape regarding disputes over these reserves. Bad debt reserves are a significant focus during tax audits of banks and financial institut...
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Global Minimum Tax: Opportunities and Challenges
The Indonesian government is set to introduce a global minimum tax in the near future, according to Deputy Minister of Finance II, Thomas Djiwandono (Metro TV, 2024). The move is expected to significantly increase tax revenues by IDR 3.8 to IDR ...
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Latest Provisions on VAT for Tobacco Product Delivery
IntroductionRegulations play a significant role in carrying out tax rights and obligations. This aligns with Article 23, Section 2 of the 1945 State Constitution of the Republic of Indonesia (Undang-Undang Dasar Negara Republik Indonesia Tahun 1945 /...
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PMK 69 of 2024: Updates on Criteria, Procedures, and Adaptation to the Global Minimum Tax
On 9 October 2024, the Minister of Finance issued Ministry of Finance Regulation Number 69 of 2024 (PMK-69) to update PMK Number 130/PMK.010/2020. PMK-69 introduces changes to the previous regulations regarding the corporate income tax (Pajak Penghas...
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Unraveling Tax Collection by Distress Warrant
The Directorate of General Taxes (DGT) has recently released its 2023 Annual Report, providing a clear account of its operations and accountability. The report highlights that during 2023, the DGT took preventive measures against tax bearers to colle...
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