tarif-05 subjek-pajak
Who Can Still Use the 0.5% Final Tax after PP 20/2026?
The eligible taxpayers after PP 20/2026 are individuals, one-person companies, and cooperatives.
Blog & Articles
Insights and updates on Indonesian taxation for your business.
pp-20-2026 pasal-20a
Bribery, Gratuities, and Deductible Expenses under Article 20A of PP 20/2026
PP 20/2026 states that bribes, gratuities, and corruption-related payments cannot be deducted from gross income.
pp-20-2026 surat-keterangan-pph-final
Does an Existing Final-Tax Certificate Still Apply after PP 20/2026?
An existing final-tax certificate may remain valid under transitional rules, but taxpayers still need to test the new criteria and revenue aggregation.
ahu pt-annual-report
PT Annual Reports to AHU Apply from 1 June 2026
Since 1 June 2026, PT annual reports have entered AHU compliance. Learn the legal basis, RUPS deadline, documents, audit triggers, and SABH blocking risk.
transfer-pricing pkku
Mitigating Tax Risk on Interest from Affiliate Loans
A practical guide to mitigating tax risk on affiliate loan interest: PKKU, DER, economic benefit, and documentation so interest expense remains defensible.
Digital Income Tax DST
Indonesia's Taxing Rights Over Foreign Digital Income
Why a market country such as Indonesia may claim taxing rights over foreign digital income sourced from Indonesian consumers.
Digital Income Tax DST
A Realistic Model for Foreign Digital Income Tax
Foreign digital income tax should be moderate, simple, integrated with platforms, and careful about tax treaties and double taxation.
Digital Tax Permanent Establishment
Digital Sales Presence and Foreign PE
The digital sales presence concept helps explain why foreign economic presence in Indonesia does not always need a physical office.
tax-regulation pmk-28-2026
A New Tax Refund Paradigm Under PMK 28/2026
PMK 28/2026 shifts Indonesian tax refunds toward a risk-based system driven by data quality, compliance history, and Coretax.