18 Okt 2026, 09.30 WIB
Fiscal Implications of a 0 Percent Final Income Tax
on SOE Restructuring
16 Okt 2026, 07.20 WIB
Royalties and Affiliate Management Services: Prepare Evidence
Before an Audit
15 Okt 2026, 07.22 WIB
Late Local File Preparation: Understanding the Risks
and Next Steps
News
17 Okt 2026, 09.00 WIB
Indonesia to Begin Crypto Tax Information Exchange in 2027
The Indonesian government will begin exchanging tax information on crypto-assets with partner jurisdictions in 2027 under the Crypto-Asset Reporting Framework (CARF), an international standard developed by the Organisation for Economic Co-operation a...
16 Okt 2026, 02.54 WIB
DGT Prepares Up to 100% Tax Penalty Reduction
The Directorate General of Taxes (DGT) under the Ministry of Finance is preparing a facility offering reductions or waivers of up to 100% in tax administrative penalties to help taxpayers settle their outstanding tax obligations. To encourage taxpaye...
15 Okt 2026, 02.52 WIB
DGT Taps Coretax, AI to Monitor Taxpayers’ Assets
Deputy Finance Minister Nurkholisoh Ibnu Aman said the Coretax tax administration system has helped expand the taxpayer base by around two million since its launch in January 2025. Coretax integrates various services provided by the Directorate ...
14 Okt 2026, 03.01 WIB
New Regulation Prioritizes Principal in Tax Debt Repayments
The Ministry of Finance has issued Finance Minister Regulation (PMK) No. 71/2026, revising the procedures for tax debt payments. The regulation, which amends PMK No. 118/2024, took effect on October 2, 2026. Director General of Taxes Bimo Wijaya...
13 Okt 2026, 07.42 WIB
Audit Readiness: Preparing Local Files for Tax Scrutiny
Having a local file prepared in accordance with transfer pricing regulations does not automatically mean that a taxpayer is ready for a tax audit. Companies must also ensure that all data and supporting documents related to related-party transac...
12 Okt 2026, 04.44 WIB
Rethinking Indonesia’s Non-Taxable Income Threshold
On October 1, 2026, Coordinating Minister for Economic Affairs Airlangga Hartarto said the government was calculating an adjustment to the non-taxable income threshold (penghasilan tidak kena pajak/PTKP), taking into account inflation since 2016. On ...
11 Okt 2026, 08.45 WIB
Suahasil Calls for Faster Tax Refunds to Support Business Cash Flow
Finance Minister Suahasil Nazara has called on the Directorate General of Taxes (DGT) to expedite tax refunds for taxpayers, particularly micro, small, and medium-sized enterprises (MSMEs) and labor-intensive companies that need cash flow support.&nb...
10 Okt 2026, 09.00 WIB
Tax Revenue Reaches 68.2% of 2026 Budget Target as of September
Tax revenue reached IDR 1,607.6 trillion as of September 30, 2026, equivalent to 68.2% of the 2026 State Budget (APBN) target. Revenue grew 24.1% year on year, supported by stronger economic activity and improvements in tax administration through the...
9 Okt 2026, 03.23 WIB
Global Minimum Tax: Don’t Wait Until Year-End
Multinational companies within the scope of the global minimum tax (GMT), or Pillar Two, need to start preparing for the calculation and reporting obligations for the 2025 tax year. Preparations should begin before year-end to identify potential addi...
Insights
18 Okt 2026, 09.30 WIB
Fiscal Implications of a 0 Percent Final Income Tax on SOE Restructuring
The government, through the Indonesia Investment Management Agency (BPI Danantara), is consolidating state-owned enterprises (SOEs), aiming to reduce the number of entities from 1,074 to around 250. In mergers, acquisitions, and consolidations, taxin...
16 Okt 2026, 07.20 WIB
Royalties and Affiliate Management Services: Prepare Evidence Before an Audit
Royalty payments and management service fees paid to overseas affiliates may come under scrutiny during tax audits, particularly when the Indonesian company reports losses while its related-party counterparty is subject to a lower tax rate than that ...
15 Okt 2026, 07.22 WIB
Late Local File Preparation: Understanding the Risks and Next Steps
Taxpayers who have missed the deadline for preparing a local file as part of their transfer pricing documentation are still advised to complete the document, even after the required submission period has passed. Although documentation prepared after ...
14 Okt 2026, 07.55 WIB
The Tax Control Framework: From Compliance to Governance
At the beginning of each month, a corporate tax team gathers withholding tax slips, reconciles tax invoices, enters data into monthly tax returns, and submits the reports before the deadlines. Once electronic filing receipts are issued and payments a...
12 Okt 2026, 08.58 WIB
CSR and Tax: Linking Social Contributions to Fiscal Benefits
Corporate social responsibility (CSR), known in Indonesia as tanggung jawab sosial dan lingkungan (TJSL), or social and environmental responsibility, is part of good corporate governance (GCG) and reflects a company’s responsibility toward socie...
11 Okt 2026, 13.00 WIB
Understanding Tax Collection: Procedures, Penalties, and Resolution
Under Indonesia’s self-assessment system, taxpayers must calculate, pay, and file their own tax obligations. This system relies on taxpayer compliance but is also supported by government oversight. Tax collection is one tool that supports this. ...
10 Okt 2026, 12.00 WIB
Understanding Central and Local Taxing Authority
To the public, central and local taxes may seem similar. Both are mandatory payments taxpayers make. However, they differ in terms of who has the authority to collect them, the types of taxes involved, and how the revenue is managed. This distin...
9 Okt 2026, 07.54 WIB
Assessing the Impact of SPP-TDLN on Businesses
The digital economy has made cross-border transactions increasingly accessible. Consumers in Indonesia can purchase software, cloud computing services, digital advertising, games, and artificial intelligence-based services from overseas providers wit...
8 Okt 2026, 04.51 WIB
Tax Court’s New Chapter: From the Ministry of Finance to the Supreme Court
The draft Presidential Regulation (Peraturan Presiden/Perpres) that will serve as the legal basis for transferring the Tax Court’s organizational, administrative, and financial oversight from the Ministry of Finance to the Supreme Court is entering i...
Advisory Perspective
Library
13 Okt 2026, 07.30 WIB
24 Sep 2026, 07.40 WIB
9 Sep 2026, 03.46 WIB
12 Agu 2026, 16.29 WIB
30 Jul 2026, 12.00 WIB
14 Jul 2026, 01.41 WIB
14 Jul 2026, 01.40 WIB