Insights Archives | SW INDONESIA

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

UPDATE ON INDONESIAN LAWS AND REGULATIONS – PERIOD II FEBRUARY 2026

During the second period of February 2026, a number of developments in Indonesian laws and regulations were recorded. These developments encompass various types of regulations, including Draft Laws (RUU), Draft Government Regulations (RPP), Presidential Regulations (Perpres), Draft Presidential Regulations, as well as various Ministerial Regulations issued by relevant technical ministries. Furthermore, during this period, progress … Read more

ANNOUNCEMENT OF THE DIRECTORATE GENERAL OF TAXES NUMBER PENG-10/PJ.09/2026 REGARDING NOTICE OF HELPDESK SERVICES FOR ASSISTANCE WITH THE FILING OF ANNUAL TAX RETURNS AT THE DIRECTORATE GENERAL OF TAXES HEAD OFFICE

The purpose of this announcement is to provide information to Taxpayers regarding the availability of Helpdesk Services for Assistance with the Filing of the Annual Tax Return (SPT) for Fiscal Year 2025 within the Head Office of the Directorate General of Taxes (DJP) as well as its other vertical units. This facility is provided to … Read more

ACCELERATION OF ADMINISTRATIVE PROCEDURES IN TRADEMARK REGISTRATION UNDER MINISTER OF LAW REGULATION NO. 5 OF 2026

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

ANNOUNCEMENT NUMBER PENG-2/PJ.09/2026 REGARDING THE IMPLEMENTATION OF THE MINISTER OF FINANCE REGULATION NUMBER 112 OF 2025 ON THE PROCEDURES FOR THE APPLICATION OF DOUBLE TAXATION AVOIDANCE AGREEMENTS

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

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