Insights Archives | SW INDONESIA

MINISTER OF MANPOWER REGULATION NO. 11 OF 2026: NEW REGULATIONS FOR LABOUR INSPECTION PROCEDURES

The Minister of Manpower has enacted Minister of Manpower Regulation No. 11 of 2026 on Labour Inspection Procedures (“MOM Regulation 11/2026”) as the new regulatory framework governing labour inspection procedures in Indonesia, which officially came into effect on 3 July 2026. With the enactment of MOM Regulation 11/2026, Minister of Manpower Regulation No. 33 of … Read more

MINISTER OF FINANCE REGULATION OF THE REPUBLIC OF INDONESIA NO. 44 OF 2026 CONCERNING THE REQUIREMENTS FOR BECOMING A TAX REPRESENTATIVE AND THE PROCEDURES FOR THE EXERCISE OF TAX RIGHTS AND THE FULFILLMENT OF TAX OBLIGATIONS BY TAX REPRESENTATIVES

In carrying out their tax rights and fulfilling their tax obligations, taxpayers may appoint a representative to act on their behalf before the Direktorat Jenderal Pajak (DJP). In response to the continuous development of Indonesia’s tax administration system and the growing need for greater legal certainty, the Government has issued PMK No. 44 of 2026 … Read more

REPRESENTATIVE OFFICE IN INDONESIA: A STRATEGIC GATEWAY TO TEST THE MARKET, ENSURE COMPLIANCE, AND PREPARE FOR INVESTMENT

Indonesia: A Large Market That Requires the Right Market Entry Strategy Indonesia continues to offer an increasingly attractive investment landscape, supported by its large domestic market, downstream industrialization agenda, rapidly growing digital economy, and sustained demand for financing and advanced technology. However, these opportunities are accompanied by the need to understand Indonesia’s licensing framework, business … Read more

GUIDELINES FOR THE PREPARATION OF TRANSFER PRICING DOCUMENTATION (TP DOC) BASED ON PMK 172 OF 2023

Transfer Pricing Documentation (TP Doc) is one of the tax administration obligations for Taxpayers who conduct transactions with related parties. The preparation of TP Doc aims to demonstrate that the applied transfer pricing complies with the Arm’s Length Principle (ALP), ensuring that affiliate transactions are conducted as if they were transactions between independent parties. With … Read more

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

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