6 Nov 2026, 04.09 WIB
TP Doc: Criteria, Deadlines, and
Consequences of Non-Compliance
5 Nov 2026, 03.07 WIB
Transfer Pricing: 7 Affiliated Transactions at Risk
of Tax Adjustment
4 Nov 2026, 03.08 WIB
Digital VAT Collection Expanded, 30 Banks
and Fintechs Involved
3 Nov 2026, 04.07 WIB
Tax Brief Law Number 6 of 2026: PFII Tax Incentives
and Their Implications
30 Okt 2026, 09.49 WIB
Tax Bulletin: Transfer Pricing: Applying the Arm’s Length Principle
to Affiliated Transactions
News
6 Nov 2026, 04.09 WIB
TP Doc: Criteria, Deadlines, and Consequences of Non-Compliance
Taxpayers conducting affiliated transactions are required to fulfill the transfer pricing documentation (TP Doc) requirements as stipulated in the Minister of Finance Regulation Number 172 of 2023 (PMK 172/2023). Enacted on December 29, 2023, this re...
5 Nov 2026, 03.07 WIB
Transfer Pricing: 7 Affiliated Transactions at Risk of Tax Adjustment
In transfer pricing supervision based on Minister of Finance Regulation Number 172 of 2023 (PMK 172/2023), the Directorate General of Taxes (DGT) does not merely examine the completeness of formal documents and contracts. For certain affiliated trans...
4 Nov 2026, 03.08 WIB
Digital VAT Collection Expanded, 30 Banks and Fintechs Involved
The government is expanding the scope of Value Added Tax (VAT) collection on foreign digital transactions by involving around 30 additional platforms from the banking and financial technology (fintech) sectors through the Foreign Digital Transaction ...
4 Nov 2026, 02.58 WIB
DGT to Expand Access to Multinational Corporate Tax Information Starting 2027
The Directorate General of Taxes (DGT) of the Ministry of Finance will strengthen oversight of multinational companies' tax obligations through the automatic exchange of information with the tax authorities of other countries. This mechanism is ...
3 Nov 2026, 09.07 WIB
Digital Economy Contributes IDR 58.75 Trillion to Tax Revenue
The Directorate General of Taxes (DGT) of the Ministry of Finance recorded that tax revenue from the digital economy sector reached IDR 58.75 trillion up to September 30, 2026. This revenue stems from four sectors: trade through electronic syste...
3 Nov 2026, 02.58 WIB
DGT Office Addresses and Contact Details Across Indonesia
The 2024 Annual Report of the Directorate General of Taxes (DGT) lists the addresses of 595 work units, comprising the Head Office, regional offices, tax offices, and supporting units. The breakdown consists of 1 Head Office, 34 Regional Tax Offices ...
2 Nov 2026, 08.38 WIB
PFII Law Regulates Up to 100% Corporate Income Tax Incentives for Investors
Indonesia has officially enacted Law Number 6 of 2026 on the Indonesian International Financial Center (Pusat Finansial Internasional Indonesia/PFII), establishing the legal framework for a special financial zone that offers various benefits to inves...
2 Nov 2026, 12.00 WIB
More Than Just Tax Collection, Here Are 8 Professions within the DGT
Tax matters are not simply related to paying taxes to the state. In practice, they involve various services, consultations, and dispute resolution mechanisms carried out by officers with different duties and expertise. Within the Directorate Gen...
2 Nov 2026, 03.27 WIB
PPS Participants Can Get Tax Penalty Reductions Up to 100%
Taxpayers who participated in the Voluntary Disclosure Program (PPS) and still possess undisclosed or under-disclosed assets have the opportunity to obtain a tax administrative penalty reduction of up to 100%, provided they meet the applicable r...
Insights
3 Nov 2026, 04.07 WIB
Tax Brief Law Number 6 of 2026: PFII Tax Incentives and Their Implications
The Indonesian Government and the House of Representatives passed Law Number 6 of 2026 concerning the Indonesia International Financial Center (Pusat Finansial Internasional Indonesia/PFII Law) on August 19, 2026. This law was published in the State ...
30 Okt 2026, 09.49 WIB
Tax Bulletin: Transfer Pricing: Applying the Arm’s Length Principle to Affiliated Transactions
Corporate growth and business group expansion are driven by strategies to increase profit and operational efficiency. At the business unit level, companies can implement Porter's generic strategies through cost leadership or product differentiation. ...
29 Okt 2026, 03.44 WIB
Managing Stamp Duty Compliance in Business Transactions
Stamp duty is applied at a rate of IDR 10.000 for each document subject to the tax object. Although the rate is relatively low, stamp duty generates significant revenue. Data cited from the Directorate General of Taxes (DGT) shows that stamp duty rev...
22 Okt 2026, 08.17 WIB
Tax Bulletin: SP2DK Challenges in Amending Tax Returns in the Coretax Era
The Core Tax Administration System, known as Coretax, has transformed the Directorate General of Taxes’ (DGT) oversight approach from partial manual reviews to integrated, data-driven monitoring. One of the instruments used by the DGT to assess taxpa...
21 Okt 2026, 02.46 WIB
Tax Implications of Capital Market Transparency
On October 15, 2026, Morgan Stanley Capital International (MSCI) announced a consultation on a proposal to reclassify Indonesia’s equity market from Emerging Market to Standalone Market. The proposal reflects market participants’ concerns over the tr...
20 Okt 2026, 03.16 WIB
Implications of Constitutional Court Ruling No. 341/PUU-XXIV/2026
On October 15, 2026, the Constitutional Court (MK) rejected the entire petition for a judicial review of Article 44E paragraph (2) letter e of the Law on General Provisions and Tax Procedures (UU KUP) through Ruling No. 341/PUU-XXIV/2026. The case co...
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 ...
Advisory Perspective
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3 Nov 2026, 10.41 WIB
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