REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 10 OF 2025 (PMK 10/2025) CONCERNING INCOME TAX ARTICLE 21 ON CERTAIN INCOME BORNE BY THE GOVERNMENT AS PART OF THE ECONOMIC STIMULUS FISCAL YEAR 2025 The purpose of this regulation is to maintain the purchasing power of the public and to fulfill … Read more
PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA NOMOR 11 TAHUN 2025 (PMK 11/2025) TENTANG KETENTUAN NILAI LAIN SEBAGAI DASAR PENGENAAN PAJAK DAN BESARAN TERTENTU PAJAK PERTAMBAHAN NILAI Peraturan Menteri Keuangan Republik Indonesia Nomor 11 Tahun 2025 (PMK 11/2025) bertujuan untuk memberikan kepastian hukum dalam penghitungan pajak pertambahan nilai dengan menggunakan dasar pengenaan pajak berupa nilai lain dan … Read more
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 11 OF 2025 (PMK 11/2025) CONCERNING OTHER VALUES AS THE BASIS FOR TAX IMPOSITION AND SPECIFIC RATES OF VALUE-ADDED TAX The Regulation of the Minister of Finance of the Republic of Indonesia Number 11 of 2025 (PMK 11/2025) aims to provide legal certainty … Read more
PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA NOMOR 15 TAHUN 2025 (PMK 15/2025) TENTANG PEMERIKSAAN PAJAK Peraturan ini bertujuan untuk memberikan kepastian hukum terhadap pemeriksaan pajak, termasuk pemeriksaan pajak bumi dan bangunan. Pemeriksaan adalah serangkaian kegiatan menghimpun dan mengolah data, keterangan, dan bukti yang dilaksanakan secara objektif dan profesional berdasarkan suatu standar pemeriksaan untuk menguji kepatuhan pemenuhan … Read more
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 15 OF 2025 (PMK 15/2025) REGARDING TAX AUDIT This regulation is designed to provide legal clarity on tax audits, including audits for land and building taxes. A tax audit involves gathering and processing data, information, and evidence in an objective and professional manner, … Read more
OVERSIGHT MONITORING Cover Story : Chinese New Year in Jakarta Compliance Oversight on Tax Administration税收管理的合规性监督Pemantauan Kepatuhan atas Administrasi Perpajakan Compliance Oversight on Social Security社会保障的合规性监督Pemantauan Kepatuhan atas Jaminan Sosial Compliance Oversight on IT Audit信息技术审计的合规性监督Pemantauan Kepatuhan atas Audit Teknologi Informasi Compliance Oversight on Crypto & Digital Assets加密货币与数字资产的合规性监督Pemantauan Kepatuhan atas Kripto & Aset Digital Compliance Oversight on Standards … Read more
EXPANSION OF BANK INDONESIA’S AUTHORITY IN FOREIGN EXCHANGE REPORTING THROUGH REGULATION 9/2024 To support the overall stability of the rupiah, Bank Indonesia (“BI”) recently issued Bank Indonesia Regulation No. 9 of 2024 concerning the Management of Foreign Exchange Transactions (“LLD”) (“Regulation 9/2024”), which has been in effect since 23 December 2024. In broad terms, the … Read more
PERLUASAN KEWENANGAN BANK INDONESIA DALAM PELAPORAN DEVISA MELALUI PBI 9/2024 Dalam rangka mendukung stabilitas nilai rupiah secara menyeluruh, Bank Indonesia (“BI”) baru-baru ini menerbitkan Peraturan Bank Indonesia No. 9 Tahun 2024 tentang Pengelolaan Lalu Lintas Devisa (“LLD”) (“PBI 9/2024”) yang telah berlaku sejak 23 Desember 2024 lalu. Dalam gambaran besar, struktur pengelolaan LLD yang diluncurkan dalam PBI … Read more
MINISTRY OF FINANCE REGULATIONS NO. 131 YEAR 2024 (PMK 131/2024) CONCERNING THE TREATMENT OF VALUE ADDED TAX ON IMPORT OF TAXABLE GOODS, DELIVERY OF TAXABLE GOODS, DELIVERY OF TAXABLE SERVICES, UTILIZATION OF INTANGIBLE TAXABLE GOODS FROM OUTSIDE THE CUSTOMS AREA WITHIN THE CUSTOMS AREA, AND UTILIZATION OF TAXABLE SERVICES FROM OUTSIDE THE CUSTOMS AREA WITHIN … Read more
DIRECTOR GENERAL OF TAX REGULATION NUMBER PER-1/PJ/2025 CONCERNING TECHNICAL INSTRUCTIONS FOR THE ISSUANCE OF TAX INVOICE IN THE CONTEXT OF THE IMPLEMENTATION OF THE MINISTER OF FINANCE REGULATION NUMBER 131 OF 2024 This regulation serves as a technical guideline for the issuance of Tax Invoices (“FP”) to provide legal certainty and ease for Taxable Entrepreneurs … Read more
