Tax Services
Certified tax consultation for your business compliance and tax optimization.
Foreign Digital Income Tax & 2026 Compliance Series
Read the analysis series for cross-border digital transactions, PPMSE, tax treaties, and tax data readiness before these issues become operating risks.
Digital Sales Presence and the New Foreign PE Direction
How digital sales functions can create economic substance in the Indonesian market.
Read articleIndonesia's Taxing Rights over Foreign Digital Income
Market jurisdiction logic, OECD Pillar One, UN Article 12B, and treaty limits.
Read articleA Realistic Foreign Digital Income Tax Model
Why moderate rates, simple administration, and PPMSE integration matter.
Read articleNew Tax Refund Paradigm: PMK 28/2026
A data and risk-based compliance update that complements the digital tax series.
Read articleAccounting Firm Tax
Accounting firm tax Indonesia: PPh 23 withholding at 2% on professional fees, VAT at 11% on services, staff payroll tax, and client withholding credit management.
AI Programming Tax
AI company tax consultation: digital service VAT, 0.5% SME income tax, AI royalties, and machine learning startup tax planning.
Air Cargo Tax
Air cargo tax Indonesia: aircraft import duty exemption, air freight VAT at 11% domestic and 0% export, crew tax, and tax allowance for cargo fleet investments.
Asset Management Tax
Asset management tax Indonesia: PPh 23 on management fees at 2%, mutual fund pass-through taxation, VAT on fund services at 11%, and unitholder tax reporting.
Auto Dealer Tax
Car dealer tax Indonesia: Article 22 withholding at 0.45%, VAT on new cars at 11%, used car VAT at 1.1%, trade-in tax, and demo car tax treatment.
Automotive Industry Tax
Automotive tax Indonesia: luxury sales tax PPnBM at 15-70%, Article 22 multi-tier withholding, EV tax incentives at 0% PPnBM, and CKD import taxes.
Bank Tax
Bank tax Indonesia: 20% final tax on deposit interest, banking VAT exemption, deferred tax from CKPN, PPh 26 cross-border payments, and bank withholding compliance.
Batik Industry Tax
Batik industry tax services: batik product VAT, artisan incentives, and hand-drawn and stamped batik business tax planning.
Beverage Crop Plantation Tax
Tax services for tea, coffee, cocoa plantations: harvest VAT, SME income tax, and plantation incentives.
Building Construction Tax
Building construction tax consultation: 1.75% final income tax, installment VAT, subcontractor withholding, and multi-year project tax planning.
Cable Telecommunications Tax
Cable telecommunications tax: fiscal incentives, service VAT, and income tax compliance for fiber optic ISP operators.
Capital Market Tax
Capital market tax Indonesia: 0.1% final tax on stock transactions, dividend exemptions for reinvestment, bond final tax at 10-15%, and founder share IPO tax.
Cement Industry Tax
Cement industry tax guide: PPh 22 withholding at 0.25% on sales, quarry MBLB regional tax up to 25%, PBB on mining land, and tax allowance for capital investment.
Clinic & Medical Practice Tax
Clinic and doctor practice tax: VAT exempt, SME Final Tax, Article 21 doctor tax. Health tax consultation with Arunika.
Cocoa Processing Tax
Cocoa processing tax Indonesia: cocoa bean export duty 0-15%, processed product 0% duty, bulk VAT reporting. Cocoa tax consulting by Arunika.
Coffee and Tea Tax
Coffee and tea processing tax Indonesia: green bean export duty 5-10%, processed exports duty-free, PPh 22 on farmer purchases at 0.25%, VAT refund for exporters.
Coffee Processing Industry Tax
Tax services for coffee processing industry: export VAT, SME income tax, and coffee roasting business tax incentives.
Coffee Shop & F&B Tax
Coffee shop and F&B business tax: 10% PBJT on food, SME Final Tax, reporting obligations. F&B tax consultation with Arunika Consulting.
Commercial Digital Platform & Web Portal Tax
Digital platform tax: electronic system trading VAT, platform tax withholding, and digital income tax compliance. Platform tax consultation.
Construction & Contractors
Construction contractor tax in Indonesia: final PPh at 1.75-4%, 11% VAT on progress billing, subcontractor withholding, and multi-year project compliance.
Cooking Oil Tax
Cooking oil and CPO tax Indonesia: progressive export duty $55-175/ton, BPDPKS fund levy, DMO domestic obligation, and VAT on subsidized cooking oil.
Crypto & Digital Asset Tax in Indonesia
Indonesia crypto tax guide 2026: PMK 50/2025, 0.21% final Article 22 tax, VAT, foreign exchanges, staking, mining, and annual tax return reporting.
Customs & Clearance
Licensed PPJK customs clearance in Indonesia for PIB/PEB, HS code, customs value, import duties, and import-export document handling.
Cybersecurity Consulting Tax
Cybersecurity company tax consultation: consulting service VAT, SME income tax, managed service tax, and security consulting tax planning.
Data Center Tax
Data center tax Indonesia: server import duty exemption via Masterlist, cloud VAT at 11%, foreign cloud service self-assessment, and tax allowance for DC investment.
E-Commerce & Marketplace
E-commerce tax Indonesia: PMSE VAT 11%, marketplace PPh withholding, PKP registration, multi-platform sales reconciliation for online sellers.
Fishery Processing Tax
Fishery processing tax Indonesia: MSME final tax at 0.5% vs standard 22% corporate tax, fishery VAT classification, export Article 22, and cold chain input VAT.
Footwear Industry Tax
Footwear industry tax Indonesia: export Article 22 income tax at 0-0.5%, VAT refund for exporters, HS code classification, FTA preferences, and tax allowance.
Foundation and Nonprofit Tax
Foundation and nonprofit tax Indonesia: income classification for exclusion, withholding obligations, and donation tax treatment for yayasan.
Freight Forwarding & Logistics
Freight forwarding tax Indonesia: VAT DPP Nilai Lain at 1.1% effective rate, PPh 23 withholding at 2%, export freight 0% VAT, and cross-border carrier tax.
Freight Tax
Freight trucking tax guide: PPh 23 withholding at 2%, freight VAT rules, fleet vehicle taxes, and driver payroll compliance for Indonesian trucking operators.
Freighter Airline Tax
Dedicated freighter airline tax in Indonesia: air freight VAT rules, freighter import duty exemption, charter tax treatment, and crew tax compliance.
Fuel Trading Tax
Fuel trading tax Indonesia: Article 22 withholding at 0.3% per tier, subsidized vs non-subsidized fuel VAT, excise duties, and fuel import customs compliance.
Gas Mining Tax
Natural gas tax Indonesia: PSC fiscal regime, LNG take-or-pay tax, differentiated gas VAT (DTP, 11%, 0%), oil and gas PBB, and marginal field incentives.
General Insurance Tax
General insurance tax Indonesia: VAT exemption on premiums, PPh 23 broker withholding, reinsurance PPh 26 treaty rates, claim tax and deferred tax for P&C insurers.
Hazardous Waste Tax
Hazardous waste tax Indonesia: PPh 23 on waste services at 2%, VAT at 11%, green tax holiday for B3 treatment facilities, and cross-border waste compliance.
Higher Education Tax
Higher education tax Indonesia: VAT exemption for formal education, corporate tax on commercial activities, faculty payroll PPh 21, and research grant tax treatment.
Hotel & Hospitality Tax
Hotel and hospitality tax: 10% PBJT, Article 21 service charge, Corporate Income Tax. Hotel tax consultation with Arunika Consulting.
Import Export & Trading
Indonesia import export tax: import VAT 11%, Article 22 at 2.5-7.5%, export VAT refund process, bonded zone facilities, and customs compliance for traders.
Influencer & Content Creator
Influencer tax Indonesia: progressive PPh rates on AdSense and endorsements, foreign tax credits for YouTube, business structure for creators, and deductible expenses.
ISP Tax
ISP tax Indonesia: VAT on internet services at 11% with B2B/B2C invoice types, network equipment import duties, broadband tax allowance, and regional tower taxes.
IT Consulting Tax
IT consulting tax Indonesia: PPh 23 at 2%, VAT on services 11%, export IT services at 0% VAT, 200% super deduction for training, and software resale tax.
Life Insurance Tax
Life insurance tax in Indonesia: agent commission withholding PPh 21/23, VAT exemption on premiums, claim tax treatment, and deferred tax for insurers.
Logistics & Delivery Services Tax
Logistics and delivery tax: service VAT, Article 23 freight, Article 15 charter. Logistics tax consultation with Arunika Consulting.
Management Consulting Tax
Management consulting tax Indonesia: PPh 23 withholding at 2%, VAT at 11%, international assignment tax, and professional services compliance for consulting firms.
Manufacturing & Industrial Tax
Factory manufacturing tax: input-output VAT, Article 22 Income Tax, refund. Industrial tax consultation with Arunika Consulting.
Mining and Minerals Tax
Mining tax Indonesia: corporate income tax at 22%, PNBP royalties, export VAT at 0%, mining service withholding, and DGT audit defense for the minerals sector.
Mobile Operator Tax
Mobile operator tax Indonesia: PPh 22 0.5% on credit distribution, bundled service VAT rules, BHP frequency levy. Telecom tax consulting by Arunika.
Multifinance Tax
Multifinance tax Indonesia: PPh 23 on lease interest at 2%, finance lease VAT at 11% upfront, fiscal CKPN at max 5%, and deferred tax for multifinance companies.
Oil Mining Tax
Oil mining tax consultation: PSC tax, corporate income tax, VAT, land tax, branch profit tax. Oil & gas tax planning by Arunika Consulting.
Oil Refinery Tax
Oil refinery tax Indonesia: Article 22 crude import tax at 0.5%, subsidized and non-subsidized fuel VAT, refinery PBB, fuel excise, and refinery investment incentives.
Oilfield Services Tax
Oilfield services tax Indonesia: construction final tax 1.75-4%, PPh 23 technical services at 2%, vendor VAT code 07 for PSC contractors, and withholding compliance.
Palm Oil Plantation Tax
Palm oil plantation tax services: CPO VAT, palm oil levy, farmer income tax, and plantation incentives.
Passenger Airline Tax
Passenger airline tax Indonesia: ticket VAT at 11% domestic and 0% international, aircraft import duty exemption, crew tax, and aviation tax incentives guide.
Pharmaceutical Industry Tax
Pharmaceutical industry tax Indonesia: Article 22 import tax on APIs, 300% R&D super deduction, VAT on drug sales, transfer pricing, and pharma incentives.
Pharmacy & Pharmaceutical Tax
Pharmacy and pharmaceutical tax: medicine VAT, Article 22 Income Tax, government-borne medicines. Pharmaceutical tax consultation with Arunika Consulting.
Power Generation Tax
Power generation tax Indonesia: tax holiday for IPPs up to 20 years, electricity VAT at 11%, EPC construction final tax at 1.75-4%, and PPA contract tax compliance.
Professional Services & Consultant Tax
Consultant and professional services tax: Article 21 Income Tax, Article 23 Income Tax, NPPN Norm. Professional tax optimization with Arunika Consulting.
Property Developer Tax
Property developer tax: 2.5% Final Tax, Housing VAT, BPHTB. Real estate tax consultation with Arunika Consulting.
Property Rental and Boarding House Tax
Property rental tax Indonesia: 10% final tax on gross rent, commercial rental VAT at 11%, tenant withholding vs self-assessment, and multi-property PBB management.
Restaurant & F&B Tax
Restaurant and F&B business tax: 10% PBJT on food, SME Final Tax, reporting obligations. F&B tax consultation with Arunika Consulting.
Retail & SME Store Tax
Retail store and SME tax: 0.5% Final Tax, PKP obligations, goods VAT. Retail tax consultation with Arunika Consulting.
Rice Cultivation Tax & Compliance
Tax consultant for rice cultivation (KBLI 01111): SME 0.5% Final Income Tax, VAT exemption for paddy/rice, tax invoice, subsidized fertilizer credit.
Rice Milling Industry Tax
Tax services for rice milling industry: rice VAT, SME income tax, and rice mill business tax planning.
Seafood Processing Tax
Seafood processing tax Indonesia: Article 22 export income tax at 0% with API, 0% export VAT with refund, raw material purchase PPh 22, and tax allowance for processors.
Securities Crowdfunding Tax
Securities crowdfunding tax: dividend income tax, capital gains, bonds. Crowdfunding investment tax consultation with Arunika.
Securities Firm Tax
Securities firm tax Indonesia: 0.1% final tax on IDX stock transactions, brokerage VAT at 11%, underwriting fee tax, and deferred tax from investment valuation.
Shipping Tax
Shipping tax guide for Indonesia: PPh 15 final tax at 1.2%, maritime VAT rules, vessel import duties, and tax holiday incentives for shipping companies.
Software Publisher Tax
Software publisher tax Indonesia: royalty vs service classification at 15% vs 2% PPh 23, SaaS VAT at 11%, 300% R&D super deduction, and software export tax.
Startup & Technology Company Tax
Technology startup tax: tax holiday, R&D super deduction, Corporate Income Tax. Startup tax optimization with Arunika Consulting.
Steel Industry Tax
Steel industry tax Indonesia: Article 22 import tax, safeguard duties, VAT refund for capital investment, domestic Article 22 at 0.3%, and tax allowance.
Tax & Compliance for Car, Truck, Bus Rental Without Driver
Tax consultant for car, truck, bus rental without driver (KBLI 77110): 0.5% SME Final PPh, VAT, Dishub permit, Article 4(2) PPh, Luxury VAT 20%, local tax.
Tax & Compliance for Commercial Estate, Mall, and Shopping Centre
Commercial estate, mall, shopping centre tax: SME Final PPh, 11% VAT, PBB, Article 4(2) PPh, restaurant & entertainment tax, multi-tenant.
Tax & Compliance for Ferry Transport, Ferry Crossing, and RoRo
Tax consultant for ferry, RoRo transport, and crossing vessel (KBLI 49430): 0.5% SME Final PPh, VAT, Hubla permit, Article 4(2) PPh, BPJS Ketenagakerjaan.
Tax & Compliance for Forwarding, Packing, Delivery, and Logistics
Other transport support, forwarding, packing, delivery, logistics tax: SME Final PPh, 11% VAT, permit from Kemenhub, PIB, Article 4(2) PPh, local tax.
Tax & Compliance for Industrial Estate, Manufacturing Zone, and Industrial Park
Industrial estate tax: SME Final PPh, 11% VAT, Industry permit, PBB, Article 4(2) PPh, multi-tenant compliance.
Tax & Compliance for Inland Waterway Transport, Speedboat, and Traditional Vessel
Tax consultant for inland waterway, speedboat, and traditional vessel (KBLI 49410): 0.5% SME Final PPh, VAT, Hubla permit, Article 4(2) PPh, BPJS Ketenagakerjaan.
Tax & Compliance for Other Education, Tutoring, and Vocational Education
Tax consultant for other education, tutoring, and vocational (KBLI 85490): 0.5% SME Final PPh, VAT, Kemendikbud permit, PMSE, BPJS Ketenagakerjaan.
Tax & Compliance for Other R&D Activities, R&D Services, and R&D Consulting
Tax consultant for other R&D activities, R&D services, and R&D consulting (KBLI 74120): 0.5% SME Final PPh, VAT, 200% super deduction, Article 23 PPh, local tax.
Tax & Compliance for Other Testing and Analysis Activities, Testing Lab, and Calibration
Tax consultant for other testing and analysis, lab testing, calibration (KBLI 74140): 0.5% SME Final PPh, VAT, KAN accreditation, Article 23 PPh, local tax.
Tax & Compliance for Residential Care, Nursing Home, and Orphanage
Tax consultant for residential care, nursing home, orphanage, and rehabilitation (KBLI 87100): 0.5% SME Final PPh, VAT, Kemensos permit, BPJS Ketenagakerjaan, grants.
Telecom Equipment Tax
Telecom equipment manufacturing tax Indonesia: 30% tax allowance, pioneer tax holiday, 300% R&D super deduction, Masterlist import duty exemption for components.
Textile Confection Industry Tax
Confection industry tax services: fabric VAT, SME income tax, and garment export incentives.
Tourism Bus Transportation Tax
Tourism bus tax: transportation service final income tax, tourism service VAT, and tourism vehicle tax incentives.
Video Game Development Tax
Game developer tax consultation: digital game VAT, 0.5% SME income tax, game royalties, and international game sales tax.
Warehousing Tax
Warehousing tax Indonesia: PPh 23 on storage services at 2%, VAT at 11%, multi-location warehouse PBB, bonded zone facilities, and logistics contract VAT.
Waste Treatment Tax
B3 waste treatment tax Indonesia: 30% green tax allowance, pioneer tax holiday, treatment service VAT at 11%, PPh 23 at 2%, and import duty exemption for equipment.
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