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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Stock Transaction Taxes: How They Work Across Global Markets
A stock transaction tax is a fiscal tool governments use to raise revenue while preserving the efficiency and attractiveness of capital markets. Unlike general income tax, this type of tax typically features a relatively low rate and is often ap...
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Easy Guide to Filing Corporate Income Tax Returns in Coretax
The deadline for filing corporate income tax returns is approaching. For taxpayers with a December year-end, the filing deadline falls in April. For the 2025 fiscal year, several important changes are worth noting. Most notably, corporate income...
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PER-3/PJ/2026: Tax Return Deadline and Filing Procedures
As the deadline for filing individual tax returns approaches, the Directorate General of Taxes (DGT) has issued Director General of Taxes Regulation Number PER-3/PJ/2026, a new regulation governing the procedures for filing, receipt, and processing t...
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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...
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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...
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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...
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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...
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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...
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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 ...
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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...
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Navigating the Tax Landscape of Employee Stock Options
Employee stock options (ESOs) have become a cornerstone of modern compensation strategies, offering employees and executives a stake in their company’s success. By definition, ESO is a form of equity-based compensation provided to employees and execu...
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How to File Your Annual Corporate Income Tax Return Using E-form
The deadline to file your Annual Corporate Income Tax Return is approaching. According to Article 3 Section 3 of Law of the Republic of Indonesia Number 6 of 1983 concerning General Provisions and Procedures of Taxation (Ketentuan Umum dan Tata Cara ...
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