Insights Archives | SW INDONESIA

REGULATION OF THE MINISTER OF TRADE NO. 19 OF 2026 INTRODUCES NEW OBLIGATIONS FOR DIGITAL PLATFORMS, INCLUDING FEE TRANSPARENCY, PRIORITIZATION OF DOMESTIC PRODUCTS, AND AI LABELING REQUIREMENTS

The Minister of Trade has issued Minister of Trade Regulation Number 19 of 2026 on the Implementation of Trade Business Through Electronic Systems (“MOT Regulation 19/2026”), which came into effect on 8 June 2026. This regulation simultaneously revokes the Regulation of the Minister of Trade Number 31 of 2023, which previously governed the same sector. … Read more

DIRECTOR GENERAL OF TAXES REGULATION NUMBER PER-6/PJ/2026 ON PROCEDURES FOR THE EXERCISE OF RIGHTS AND THE FULFILLMENT OF OBLIGATIONS RELATING TO THE GLOBAL MINIMUM TAX BASED ON AN INTERNATIONAL AGREEMENT

The Director General of Taxes Regulation regarding the Global Minimum Tax (Global Anti-Base Erosion Rules/GloBE) is an implementation of the OECD/G20 Inclusive Framework on BEPS agreement to ensure that multinational enterprise groups (MNE Groups) are subject to a global minimum tax. This regulation governs various aspects, ranging from the determination of GloBE taxpayer status, reporting, … Read more

OJK TIGHTENS THE USE OF FOREIGN WORKERS IN INDONESIA’S BANKING SECTOR THROUGH POJK NO. 1 OF 2026

The Financial Services Authority (Otoritas Jasa Keuangan or “OJK”) has issued OJK Regulation No. 1 of 2026 concerning the Use of Foreign Workers and Knowledge Transfer Programs by Commercial Banks (“POJK 1/2026”), which came into effect on 23 February 2026. This regulation replaces OJK Regulation No. 37/POJK.03/2017 and reflects OJK’s stricter approach to the employment of … Read more

GOVERNMENT REGULATION (PP) OF THE REPUBLIC OF INDONESIA NUMBER 20 OF 2026 CONCERNING AMENDMENTS TO GOVERNMENT REGULATION NUMBER 55 OF 2022 CONCERNING ADJUSTMENTS TO REGULATIONS IN THE FIELD OF INCOME TAX

Government Regulation No. 20 of 2026 (GR-20/2026) introduces several important changes to the provisions governing Final Income Tax for Taxpayers with certain gross turnover thresholds, which were previously regulated under Government Regulation No. 55 of 2022 (GR-55/2022). The changes include the following: 1. 0,5% Tax Rate Without a Time Limitation GR-20/2026 clarifies the provisions of … Read more

NEW OBLIGATIONS FOR ELECTRONIC SYSTEM OPERATORS IN CHILD PROTECTION WITHIN DIGITAL SPACES UNDER MOCDA NO. 9 OF 2026

The government of Indonesia has further strengthened the governance framework for child protection in digital spaces through the issuance of Ministry of Communication and Digital Affairs Regulation No. 9 of 2026 on the implementing regulation for Government Regulation No. 17 of 2025 concerning Electronic System Governance in Child Protection (“MOCDA 9/2026”). This regulation has been … Read more

EXTENSION OF THE ANNUAL CORPORATE INCOME TAX RETURN FILING PERIOD FOR FISCAL YEAR 2025

A. DIRECTOR GENERAL OF TAXES DECISION NUMBER KEP-71/PJ/2026 CONCERNING TAX POLICIES IN RELATION TO THE IMPLEMENTATION OF THE CORE TAX ADMINISTRATION SYSTEM FOR THE PURPOSE OF SUBMITTING THE ANNUAL CORPORATE INCOME TAX RETURN FOR FISCAL YEAR 2025 In connection with the issuance of the Director General of Taxes Decision Number KEP-71/PJ/2026 concerning Tax Policies in … Read more

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 28 OF 2026 CONCERNING PROCEDURES FOR PRELIMINARY REFUNDS OF TAX OVERPAYMENTS

The provisions of Minister of Finance Regulation (PMK) Number 28 of 2026 are aimed at enhancing accuracy and strengthening legal certainty in the exercise of taxpayers’ rights and the fulfillment of tax obligations. Accordingly, adjustments to the procedures governing preliminary refunds of tax overpayments are necessary. The following are the provisions in PMK 28 of … Read more

LATEST TAX REGULATION UPDATES: KEY POINTS TAXPAYERS NEED TO KNOW

Under this regulation: This regulation came into effect on March 2026, 16. II. ANNOUNCEMENT NUMBER PENG-25/PJ.09/2026 CONCERNING APPEAL FOR ISSUING INCOME TAX WITHHOLDING CERTIFICATE IN THE CONTEXT OF REPORTING ANNUAL INDIVIDUAL INCOME TAX SPT THROUGH CORETAX DJP This announcement emphasizes that: This announcement was issued on March 2026, 10. III. ANNOUNCEMENT NUMBER PENG-27/PJ.09/2026 … Read more

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