Insights Archives | SW INDONESIA

OJK REGULATION NO. 38/2025: EFFORTS TO OPTIMIZE CONSUMER PROTECTION IN THE FINANCIAL SERVICES SECTOR

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

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 114 OF 2025 ON THE TAX TREATMENT OF AID OR DONATIONS, INCLUDING ZAKAT OR MANDATORY RELIGIOUS CONTRIBUTIONS, AS WELL AS GRANTED ASSETS FOR INCOME TAX PURPOSES

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

MINISTER OF FINANCE REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 112 OF 2025 CONCERNING THE PROCEDURES FOR THE IMPLEMENTATION OF DOUBLE TAXATION AVOIDANCE AGREEMENTS

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

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 111 OF 2025 ON TAXPAYER COMPLIANCE SUPERVISION

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

REGULATION OF THE DIRECTOR GENERAL OF TAXES NUMBER PER-23/PJ/2025 ON THE DETERMINATION OF DOMESTIC TAX SUBJECTS AND FOREIGN TAX SUBJECTS

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

SW Indonesia Tax Update PER 15 Tahun 2025

DIRECTOR GENERAL OF TAX REGULATION NUMBER PER-15/PJ/2025 CONCERNING THE LIMITATIONS OF CERTAIN CRITERIA FOR OTHER PARTIES AND THE APPOINTMENT OF OTHER PARTIES TO COLLECT, PAY AND REPORT INCOME TAX ON INCOME RECEIVED OR OBTAINED BY DOMESTIC TRADERS BY TRADING MECHANISMS THROUGH ELECTRONIC SYSTEMS Amid the rapid growth of the digital economy, the government continues to … Read more

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