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. ...
Read Full Article
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...
Read Full Article
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 ...
Read Full Article
Revisiting the Indonesia-United States Tax Treaty
Following his visit to the United States in early February 2026, Indonesia’s President returned with a reciprocal agreement, the Agreement on Reciprocal Trade (ART). Under the agreement, the US reduced import tariffs on Indonesian good...
Read Full Article
Mitigating the Risk of Share Freezes
At a press conference in Jakarta on February 23, 2026, the Director General of Taxes announced that the Directorate General of Taxes (DGT) had frozen the shares of two taxpayers, valued at IDR 2.6 billion. However, the enforcement process could not p...
Read Full ArticleLatest Articles
Please select category
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...
Read Full Article
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 ...
Read Full Article
DGT Regulation Number 11 of 2025
In May 2025, the government issued Director General of Taxes Regulation Number PER-11/PJ/2025. This regulation outlines the procedures for reporting income tax, value-added tax (VAT), luxury goods sales tax, and stamp duty as part of implementing the...
Read Full Article
The Rising Strategic Role of Tax Attorneys
The Secretary General of the Ministry of Finance, Heru Pambudi, revealed that as of 2024, there are 7,390 registered tax consultants in Indonesia, according to the Financial Professional Development Center (Pusat Pembinaan Profesi Keuangan/PPPK). Whe...
Read Full Article
Bimo Wijayanto Appointed as New Director General of Taxes ?
Directorate General of Taxes Gets a New Leader? Recent media reports confirm a leadership transition at the Directorate General of Taxes (DGT). While the incoming Director General may be stepping into a new role, he is no stranger to the country...
Read Full Article
Land and Building Transfer Tax
Land and buildings are integral to the socio-economic fabric of Indonesian society. Ownership of property is often seen as a marker of financial stability and social standing. Legal provisions governing land ownership in Indonesia date back to the Du...
Read Full Article
Inheritance Tax in Indonesia
Long before the Law of the Republic of Indonesia concerning Harmonization of Tax Regulations (Undang–Undang Harmonisasi Peraturan Perpajakan/HPP Law) took effect in 2021, speculation swirled about the inclusion of inheritance taxes in the legislative...
Read Full Article
All You Need to Know About Income Tax on Bond Interest
As of April 17, 2025, the Ministry of Finance reported that the outstanding value of government bonds (Surat Berharga Negara/SBN) has surged to IDR 8,019 trillion—an increase of IDR 289 trillion from December 2024, when the figure stood at IDR 7,730 ...
Read Full Article
A New Chapter in Tax Dispute Resolution
In December 2024, Indonesia’s Supreme Court ushered in a pivotal shift for tax litigation with the release of Circular Letter Number 2 of 2024, which formalizes guidelines derived from its 2024 Plenary Assembly. This update refines procedural rules f...
Read Full Article