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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Tax Information Exchange on Cryptoassets
The Ministry of Finance has issued the Ministry of Finance Regulation (Peraturan Menteri Keuangan/PMK) Number 108 of 2025 concerning Procedures for Access to Financial Information for Tax Purposes. The regulation reinforces Indonesia’s framework for ...
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History’s Most Unthinkable Taxes and Their Impact
Throughout history, taxes have functioned not only as a means of raising state revenue but also as instruments of social regulation, moral enforcement, and political control. In many periods, unusual forms of taxation emerged in response to pressing ...
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PMK 112/2025: Updates to the Tax Treaty Implementation Procedures
Toward the end of the 2025 fiscal year, the government introduced a series of strategic tax policies. One of the most significant developments was the issuance of the Minister of Finance Regulation (Peraturan Menteri Keuangan/PMK) Number 112 of 2025,...
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PMK 119 of 2024: Updates to Preliminary Tax Refund Procedures
On December 27, 2024, the Minister of Finance issued Regulation Number 119 of 2024 (PMK-119), updating the previous Regulation Number 39/PMK.03/2018 (PMK-39). PMK-119 aims to modernize the tax system and improve taxpayer protections by revising proce...
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Understanding the Permanent Establishment Concept and Effective Tax Rate Determination in GloBE
In our previous article, we explored the scope of the Global Anti-Base Erosion Model Rules (GloBE) as outlined in Minister of Finance Regulation (Peraturan Menteri Keuangan / PMK) Number 136 of 2024 on the imposition of a global minimum tax under int...
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PMK 136: Implementing Global Minimum Tax Rules Under International Agreements
On December 31, 2024, the Ministry of Finance of the Republic of Indonesia issued a new regulation regarding the global minimum tax imposition based on international agreements.The Global Minimum Tax (“GloBE”) is a top-up tax developed by the OECD/G2...
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Exploring the GloBE Rules in Indonesian Domestic Provisions
Technological advancements have transformed the global economic landscape. Today, entrepreneurs can conduct business anywhere and anytime, without the constraints of space and time. Companies established abroad can operate in Indonesia without local ...
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E-Invoicing Only for PKP with Over 10,000 Monthly Invoices
The Directorate General of Taxes (DGT) has introduced a new policy through the Director General of Taxes Decree Number KEP-24/PJ/2025, which regulates the use of the e-invoice application. Effective January 1, 2025, e-invoices will only be required f...
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Coretax Rollout: Navigating Transition Period Disruptions
The Directorate General of Taxes (DGT) officially launched Coretax on January 1, 2025. This new tax administration system, which reportedly cost IDR 1.22 trillion, was designed to synchronize and integrate various tax applications across different pl...
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PMK 136/2024: Global Minimum Tax
In late December 2024, the government issued new global minimum tax imposition regulations. Through the Minister of Finance Regulation (Peraturan Menteri Keuangan / PMK) Number 136 of 2024 regarding the Imposition of Global Minimum Tax Under Internat...
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Tax Invoice Guidelines for the Transition Period
The Harmonization of Tax Regulations Law has set a Value-Added Tax (VAT) rate of 12% to take effect no later than January 1, 2025. This planned rate increase has sparked debates and discussions, with some opposing the change. In December 2024, severa...
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Tax Update: 12% VAT Targets Only Luxury Goods
Starting January 1, 2025, the Value-Added Tax (VAT) rate increased from 11% to 12%, as stipulated in Article 7 Section (1) of the VAT Law, amended by the Harmonization of Tax Regulations Law. Initially, in a previous press release (KT-03/2024), ...
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