Indonesia: Income Tax

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Indonesia's PER 15 Of 2025: Clarifying Criteria For E-Commerce Income Tax Collector

On August 5, 2025, Indonesia's Directorate General of Taxes (DGT) issued Regulation Number PER-15/PJ/2025 (PER 15), which took effect immediately on its issuance date.

AM

Alvarez & Marsal

Legal Framework For Establishing A Padel Court Business In Jakarta

Padel, a fast-growing racket sport, is gaining traction in Indonesia. While still relatively new compared to tennis or badminton, interest in building dedicated padel court facilities, particularly in Jakarta...

Indonesia Media & IT

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SSEK Law Firm

PMK 50, PMK 53, And PMK 54 - Redefine Indonesian Crypto Asset Taxation In 2025

On July 28, 2025, the Indonesian Minister of Finance enacted Regulation No. 50 of 2025 concerning Value Added Tax and Income Tax on Crypto Asset Trading Transactions (PMK 50).

AM

Alvarez & Marsal

E-Commerce Under The Tax Lens: Income Tax Compliance For Digital Platforms

The Government of the Republic of Indonesia has recently issued Minister of Finance ("MoF") Regulation No. 37 of 2025 on Appointment of Third Parties to Collect Income Tax...

NL

Nusantara Legal Partnership

Crypto Taxation In Indonesia: Key Insights Into MOF Regulation No. 50/2025

Indonesia Technology

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SSEK Law Firm

Indonesia Legal Update: Income Tax Relief For Foreign Export Proceeds Deriving From Natural Resources

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SSEK Law Firm

Yacht Imports & Transfers – 75% Luxury Tax Exemption

Adnan Kelana Haryanto & Hermanto

Effective Rates For Article 21 Income Tax

A

AKSET Law

Indonesia's Capital Idea: New Regulation Encourages Investment In Nusantara

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SSEK Law Firm

BILLawfact – Amendments To Tax Regime: New Income Tax And VAT Regulations

BI

Budidjaja International Lawyers

Administrative And Tax Requirements Of Contracts Under Indonesian Law

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SSEK Law Firm

VAT Obligation For Transactions In The Electronic Systems: Key Points On The Ministry Of Finance Regulation No. 60/PMK.03/2022

NL

Nusantara Legal Partnership

Indonesia Quarterly Regulatory Updates

Indonesia Commercial

A

Ally Law

Indonesia Tax Law – Overview On Taxation Harmonization Law Vol. II: Voluntary Disclosure Program, Amendment To General Taxation Law And Introduction Of Carbon Tax

NL

Nusantara Legal Partnership

Oil, Gas And The Transition To Renewables 2025: Key Legal Insights For Indonesia

Indonesia Energy

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SSEK Law Firm

ESG In APAC 2025 – Indonesia

Indonesia Environment

S

SSEK Law Firm

Indonesia's Arbitration Law And Institutions

Indonesia Litigation

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SSEK Law Firm

Changes On The Supervision Of The Know Your Beneficial Owners Principle Requirement

Indonesia Commercial

NL

Nusantara Legal Partnership

Indonesia Updates List Of Export-Banned Commodities

Indonesia Finance

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SSEK Law Firm

Indonesia Tax Law – Overview On Taxation Harmonization Law Vol. I: Amendments To Income Tax Law And VAT Law

General Overview on HPP Law: The Government of Indonesia issued Law No. 7 of 2021 on Harmonization of Taxation Regulation (Harmonisasi Peraturan Perpajakan or "HPP Law")...

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Nusantara Legal Partnership

Harmonized Tax Law Amends Provisions On Income Taxes

Law No. 7 of 2021 dated October 29, 2021 on the Harmonization of Taxation Regulations ("Law 7/2021") amends several existing regulations on the taxation law and introduces several new regulations.

A

AKSET Law

Indonesia Sings New Tune With Tax Harmonization Law

The Indonesian Government recently introduced a new tax law, namely Law No. 7 of 2021 regarding the Harmonization of Taxation ("Taxation Harmonization Law"), which entered into force on October 29, 2021.

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SSEK Law Firm

Doing Business In Indonesia 2021 - General Legal Guide For Doing Business In Omnibus Law Era

Indonesia is the world's fourth most populous country in the world with 270 million population. It is the world's 10th largest economy in terms of purchasing power parity, and a member of the G20 with a vast natural resource.

Indonesia Insolvency

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Nusantara Legal Partnership

The Harmonized Tax Law Amends Provisions On Excise

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AKSET Law

SSEK And AmCham Discuss Impact Of Indonesia's Omnibus Law On Halal And Tax Law

S

SSEK Law Firm

Indonesia Omnibus Law And The Impact On Tax Laws

S

SSEK Law Firm

Indonesia's Omnibus Law: A Magic Wand Amidst A Global Pandemic?

Indonesia Government

WL

Withers LLP

What Foreign Investors Need To Know About Indonesia's Proposed Omnibus Law

Indonesia Government

V

Vistra

Indonesia Targets Taxation Of Tech Companies To Boost Economy Amid Covid-19

Indonesia Coronavirus

S

SSEK Law Firm

New Minister Of Land Affairs' Rules Extends Land Rights' Validity

Indonesia Real Estate

AH

Assegaf Hamzah & Partners

Indonesia Provides Tax Incentives In The Wake Of COVID-19

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SSEK Law Firm

Seeking Clarity In The Government's Recent Tax Incentives

AH

Assegaf Hamzah & Partners

Indonesia And COVID-19: New Tax Policies Aim To Stimulate Economy

S

SSEK Law Firm

New Minister Of Land Affairs' Rules Extends Land Rights' Validity

Approximately two weeks after issuing a circular letter on limiting physical services, the Ministry of Land Affairs (Kementerian ATR-BPN) issues a decree

Indonesia Real Estate

AH

Assegaf Hamzah & Partners

Indonesia Provides Tax Incentives In The Wake Of COVID-19

In response to the COVID-19 pandemic, the Indonesian Minister of Finance ("MOF") has issued a regulation on tax incentives aimed at stabilizing the economy ...

S

SSEK Law Firm

Seeking Clarity In The Government's Recent Tax Incentives

Further to the issuances of the Regulation of the Minister of Finance No. 23/PMK.23/2020 on Tax Incentives for Taxpayers affected by COVID-19 ("Regulation 23/2020") and the Government...

AH

Assegaf Hamzah & Partners

Indonesia And COVID-19: New Tax Policies Aim To Stimulate Economy

The COVID-19 pandemic has slowed the Indonesian economy, cut state revenue and forced increased state spending and financing.

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SSEK Law Firm

Legal Alert March 2020

Indonesia Strategy

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SSEK Law Firm

At A Glance – The Indonesia Tax Amnesty

The long-awaited Indonesia's tax amnesty bill was finally passed by the parliament on Tuesday, 28 June 2016.

WL

Withers LLP

Fixed Assets Revaluation Tax Incentives – Further Guidelines

Following our publication in November 2015 regarding the New Fixed Asset Revaluation Tax Incentives, the Government issued a revised regulation which became effective on 15 October 2015.

K

KPMG

Debt To Equity Ratio Recording For The Purpose Income Tax Calculation (169/PMK.010/2015)

On September 9, 2015, Minister of Finance issued Regulation NO. 169/ PMK.010/2015 regarding DEBT TO EQUITY RATIO for the purpose of income tax calculation.

BI

Budidjaja International Lawyers

Singapore And Indonesia Get Serious About Tax Co-Operation

The Inland Revenue Authority of Singapore (IRAS) is actively granting assistance to Indonesia's Directorate General of Taxation in support of Indonesian tax audits.

OS

Oentoeng Suria & Partners

Tax Issues For Businesses In Indonesia

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SSEK Law Firm

"Thin Capitalization" Becomes Tax Unfriendly - New Regulations

MT

Makarim & Taira S.

Final income tax for taxpayers with certain gross income

MT

Makarim & Taira S.

Indonesia Reissues New Tax Regulations with Clarifications on the Beneficial Ownership Test

OM

O'Melveny & Myers LLP

Impact Of New Indonesian Tax Regulations: Update

OM

O'Melveny & Myers LLP

Policy Package To Improve Indonesian Investment Climate

Indonesia Commercial

SS

Soewito Suhardiman Eddymurthy Kardono

Indonesian Mergers & Acquisitions 2005

Indonesia Finance

SS

Soewito Suhardiman Eddymurthy Kardono

Procedures for Seizing Assets in the Form of Debt Instruments in the context of Tax Collection by Warrant

PB

Prijohandojo, Boentoro & Co.

NPWP Registration for Managers, Commissioners and Shareholders of Corporate Taxpayers

PB

Prijohandojo, Boentoro & Co.

Is Tax Amnesty a Viable Option for Indonesia?

PB

Prijohandojo, Boentoro & Co.

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