DJP Resmi Perpanjang Batas Waktu Pelaporan SPT Badan 2026
Bimo Wijayanto, Direktur Jenderal Pajak resmi memberi relaksasi telat lapor Surat Pemberitahuan (SPT) Tahunan bagi wajib pajak badan. Relaksasi ini diberikan atas arahan langsung dari Menteri Keuangan Purbaya Yudhi Sadewa. Seperti yang diketahui...
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VAT on Toll Road Services: Progress or a Setback?
Over the past few decades, Indonesia’s toll road network has expanded at an impressive pace, both in total length and in the number of operational segments. It is no surprise that toll roads have become one of the country’s fastest-growing forms of t...
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Indonesia’s Fuel Tax Explained
Pertamina has recently announced price increases for several non-subsidized fuel products, including Pertamax Turbo, Pertamina Dex, and Dexlite. The adjustment reflects rising global crude oil prices and fluctuations in the rupiah against the US doll...
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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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Understanding Regional Taxes and Levies
Public discourse has recently been stirred by news that the Malang Regional House of Representatives (Dewan Perwakilan Rakyat Daerah/DPRD) plans to impose a 10% regional tax on Micro, Small, and Medium Enterprises (MSMEs) with gross revenue exceeding...
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A Closer Look at Wider Revenue Activity
Wider Revenue Activity (WRA) is a strategic tax administration approach designed to expand the tax base by identifying and capturing revenue from sources that have historically gone underreported or untapped. This concept has gained traction as gover...
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Revisiting PMSE VAT Rules
As the government develops new rules for Article 22 income tax in e-commerce, potentially requiring marketplaces to act as tax collectors and expecting improvement from the currently low number of compliant traders in the marketplace, it is worth rev...
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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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