Insights

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

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