In an effort to improve the efficiency of Indonesia’s intellectual property administrative system and to support the ease of doing business, the Government of Indonesia has issued Minister of Law Regulation No. 5 of 2026 concerning Trademark Registration (“Regulation 5/2026”), which came into effect on 23 February 2026. This regulation replaces Minister of Law and … Read more
On 9 January 2026, Announcement Number PENG-2/PJ.09/2026 was issued concerning the implementation of Minister of Finance Regulation Number 112 of 2025 on the Procedures for the Application of Double Taxation Avoidance Agreements. Following the enactment of Minister of Finance Regulation Number 112 of 2025 (PMK-112/2025), it is hereby conveyed that the application of Double Taxation … Read more
On 9 January 2026, Announcement Number PENG-2/PJ.09/2026 was issued concerning the implementation of Minister of Finance Regulation Number 112 of 2025 on the Procedures for the Application of Double Taxation Avoidance Agreements. Following the enactment of Minister of Finance Regulation Number 112 of 2025 (PMK-112/2025), it is hereby conveyed that the application of Double Taxation … Read more
ANNUAL REPORTING OF COMPANIES THROUGH THE GMS At the end of 2025, the Government issued Minister of Law Regulation No. 49 of 2025 on the Requirements and Procedures for the Registration of Establishment, Amendment, and Dissolution of Limited Liability Companies (“MoHR Regulation 49/2025”), which came into force on 17 December 2025. This regulation replaces Minister … Read more
TAX RETURN CoreTax Administration System核心税务管理系统Sistem Administrasi CoreTax Annual Individual Income Tax Return年度个人所得税申报Surat Pemberitahuan (SPT) TahunanPajak Penghasilan Orang Pribadi Annual Corporate Income Tax Return年度企业所得税申报Surat Pemberitahuan (SPT) TahunanPajak Penghasilan Badan Transfer Pricing Documentation转让定价文档Dokumentasi Penentuan Harga Transfer Global Tax Minimum全球最低税制Pajak Minimum Global
In recent years, consumer protection issues in the financial services sector have become a serious concern. The increasing number of consumer complaints against Financial Services Business Actors (Pelaku Usaha Jasa Keuangan – “PUJK”) indicates the continued existence of practices that are detrimental to the public, including product mis-selling, lack of information transparency, mismanagement of funds, … Read more
This regulation is enacted to provide legal certainty and administrative ease regarding zakat or mandatory religious contributions, as well as donations and/or costs for the development of social infrastructure, which are deductible from gross income for the donor and excluded from income tax objects for the recipient. The following are the main provisions of Minister … Read more
This regulation is enacted to implement the provisions of Article 50 paragraph (2) of Government Regulation Number 55 of 2022 concerning Adjustments to Regulations in the Field of Income Tax, and therefore, it is necessary to establish a Minister of Finance Regulation regarding the Procedures for the Implementation of Double Taxation Avoidance Agreements. The following … Read more
This regulation is enacted to further ensure fairness and legal certainty in the implementation of taxpayer compliance supervision; therefore, it is necessary to regulate the provisions on taxpayer compliance supervision through the issuance of a Minister of Finance Regulation on Taxpayer Compliance Supervision. The following are the main provisions of Minister of Finance Regulation Number … Read more
Whereas Regulation PER-23/PJ/2025 aims to clarify the General Provisions and Tax Procedures by re-regulating the provisions concerning the determination of the status of domestic tax subjects and foreign tax subjects. The following are the main provisions of Regulation PER-23/PJ/2025: Domestic Tax Subjects are: Foreign Tax Subjects are: Income earned from Indonesia by an Indonesian citizen … Read more
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