PPh Pasal 23: Pajak atas Dividen, Bunga, Royalty, Hadiah, Jasa dan Sewa

Article 23 Withholding Tax: Dividends, Interest, Royalties, Gifts, Services, and Rent

Article 23 Withholding Tax: Dividends, Interest, Royalties, Gifts, Services, and Rent In earlier articles, we discussed Article 21 and Article 22 withholding taxes. This time, we turn to Article 23 withholding tax, focusing on its subjects, obje...

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Tiga Hal Yang Harus Diperhatikan Dalam Penerimaan Certificate of Residence (COR)

Three Common Pitfalls in Submitting Certificate of Residence (CoR)

Three Common Pitfalls in Submitting Certificate of Residence (CoR) In August 2025, the Governor of Bank Indonesia (BI) noted that Japan and China rank among Indonesia’s largest trading partners that settle transactions in currencies other than t...

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Article 22 Income Tax: A Multidimensional Levy

Article 22 Income Tax: A Multidimensional Levy In our previous article, we discussed Article 21 income tax and its latest provisions, including the introduction of the effective tax rate (ETR). This time, we turn to Article 22 income tax, a levy...

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2025 Fiscal Stimulus Package

2025 Fiscal Stimulus Package Just a day after his inauguration on September 9, 2025, the new Minister of Finance was immediately confronted with pressing fiscal challenges, ranging from stagnant economic growth and high unemployment to persisten...

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Selamat Datang Menteri Keuangan Purbaya Yudhi Sadewa

Welcome Minister of Finance Purbaya Yudhi Sadewa

Welcome Home, Mr. Minister On Monday, September 8, 2025, President Prabowo Subianto swore in four ministers and one deputy minister of the Republic of Indonesia to serve the remainder of the 2025–2029 term. Those appointed were Purbaya Yudhi Sad...

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Latest Articles

Article 23 Withholding Tax: Dividends, Interest, Royalties, Gifts, Services, and Rent

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Breaking Down the Article 21 Withholding Tax Provision

Breaking Down the Article 21 Withholding Tax Provision In its 2023 Annual Report, the Directorate General of Taxes (DGT) recorded Article 21 income tax revenue of IDR 200.98 trillion, or 99.59% of the target (DGT, 2024). Compared to the sam...

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Payment ID and Its Tax Implications

Payment ID and Its Tax ImplicationsTo mark the 80th anniversary of Indonesia’s Independence Day, Bank Indonesia (BI) had initially planned to launch Payment ID. However, BI later confirmed that the launch would not take place as scheduled. Accor...

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Redefining Independence Through Taxation

Redefining Independence Through Taxation On the eve of Indonesia’s 80th Independence Day, President Prabowo Subianto delivered the Financial Note on the 2026 State Budget before members of the House of Representatives and the People’s Consultati...

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What Is Tax in Indonesia?

What Is Tax in Indonesia?In Indonesia, tax is a mandatory contribution paid by the public to the state, as mandated by law. It serves as a significant source of funding for public services and national development. Tax also acts as a substantial inst...

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