Blog
We write from our day-to-day work: SP2DK letters, audits, bookkeeping, and new rules business owners need to know.
Read the analysis series for cross-border digital transactions, PPMSE, tax treaties, and tax data readiness before these issues become operating risks.
How digital sales functions can create economic substance in the Indonesian market.
Read articleMarket jurisdiction logic, OECD Pillar One, UN Article 12B, and treaty limits.
Read articleWhy moderate rates, simple administration, and PPMSE integration matter.
Read articleA data and risk-based compliance update that complements the digital tax series.
Read article
tax-crime asset-nominee
How nominees can conceal income, manufacture expenses, obstruct collection, and disguise the proceeds of Indonesian tax offences.
beneficial-ownership aeoi
How Indonesia's beneficial-ownership register and AEOI transparency framework intersect with Patriot Bond protection under Law No. 4 of 2026.
co-operative-compliance tax-control-framework
What foreign investors, boards and tax leaders should learn from Indonesia's first TCF-based co-operative compliance pilot with Pertamina.
patriot-bond constitutional-court
Two Constitutional Court cases pursue different remedies against Patriot Bond protections: conditional interpretation in Case 253 and annulment in Case 268.
tax-planning tax-avoidance
Distinguishing tax planning, avoidance, aggressive tax planning, evasion, and Indonesian tax offences through conduct, evidence, and mens rea.
knowing-your-taxpayer beneficial-ownership
What Indonesia's Knowing Your Taxpayer approach means for beneficial ownership, related-party transactions, valuation, and board-level tax controls.
Indonesia-tax-crime commissioner-liability
A 2026 investigation illustrates how factual control, Mens Rea and payment decisions can move Indonesian tax exposure from the company to individuals.
pmk-44-2026 tax-representative
How PMK 44/2026 distinguishes legitimate tax representation from front-person arrangements through mandate, competence, integrity, and portal access.
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