Insights Archives | SW INDONESIA

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

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

NEW OBLIGATIONS UNDER MOHR REGULATION NO. 49 OF 2025:

ANNUAL REPORTING OF COMPANIES THROUGH THE GMS At the end of 2025, the Government issued Minister of Law Regulation No. 49 of 2025 on the Requirements and Procedures for the Registration of Establishment, Amendment, and Dissolution of Limited Liability Companies (“MoHR Regulation 49/2025”), which came into force on 17 December 2025. This regulation replaces Minister … Read more

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

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