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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Individual Income Tax Return Filing Relief
The Directorate General of Taxes (DGT) reported that as of March 25, 2026, a total of 9,072,935 taxpayers had filed their tax returns. The figure comprises:7,993,396 individual tax returns from employee taxpayers891,594 individual tax returns from no...
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ICAP: A Path to Greater Tax Certainty in Indonesia and Beyond
The Directorate General of Taxes (DGT) has revealed a fluctuating but overall rising trend in applications for mutual agreement procedures (MAP) and advance pricing agreements (APA) between 2021 and 2024. In 2021, there were 43 MAP and APA cases...
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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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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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