Tax Brief: Fourth Amendment to Coretax Provisions
Tax provisions governing the implementation of Coretax have once again been amended. The government has officially issued Minister of Finance Regulation (Peraturan Menteri Keuangan/PMK) Number 1 of 2026 concerning the Fourth Amendment to PMK Number 8...
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Reformulating Article 21 Withholding Tax
As of now, 186 out of 416 regencies and cities have set their 2026 regency minimum wages (upah minimum kabupaten/UMK). According to the Ministry of Manpower's preliminary recap, the average UMK for 2026 stands at IDR 3.4 million per month. The highes...
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Article 21 Withholding Tax Incentives for 2026
The government anticipates that 2026 will remain a challenging year marked by heightened uncertainty. Ongoing geopolitical tensions, domestic security concerns, and Indonesia’s exposure to natural disasters continue to weigh on economic growth. ...
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A New Era of Taxpayer Compliance Monitoring
The close of 2025 marks a pivotal milestone for the Ministry of Finance, particularly the Directorate General of Taxes (DGT). In December 2025, the government issued Minister of Finance Regulation (Peraturan Menteri Keuangan/PMK) Number 111 of 2025 c...
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Annual Individual Income Tax Return Filing via Coretax
With the close of the 2025 fiscal year and the start of 2026, individual taxpayers are required to file annual income tax returns. This filing season is particularly significant, as starting from the 2025 fiscal year, all tax returns must be submitte...
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Finance Minister Responds to Trump's Tariff War
April 2, 2025, might just mark the beginning of a new era in global trade tensions. On this day, the United States (US) President Donald Trump announced sweeping new import tariffs, aiming to boost the US economy and reduce reliance on other countrie...
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Navigating Tax Payments in the New Coretax System
It has been three months since the Directorate General of Taxes (DGT) introduced the Coretax system to improve tax administration. While the system aims to simplify processes, some taxpayers have encountered issues when filing and paying taxes. In re...
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Understanding Tax Crime Investigations
In its 2023 Annual Report, the Directorate General of Taxes (DGT) revealed that it had completed 89 investigation files, which were officially declared complete (P-21) by the public prosecutor. Additionally, the report noted that 308 case files had b...
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Tax as a Lifeline for Indonesia's Textile Industry
February 2025 may go down as a dark chapter in Indonesia's textile industry. One of Southeast Asia's largest textile factories, inaugurated by President Soeharto in 1966, met a tragic end in court.After a prolonged struggle, PT Sri Rejeki Isman—also ...
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DGT Grants Penalty Relief for Late Tax Return Submissions
The Indonesian government has once again provided penalty relief for taxpayers submitting their tax returns. This policy is outlined in the Decree of the Director General of Taxes Number KEP-79/PJ/2025, issued on March 25, 2025. The decree pertains t...
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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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