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📅 2025年9月10日
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Latest articles

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

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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Three Common Pitfalls in Submitting 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

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

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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Welcome Minister of Finance 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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