Insights

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 NIHAO Newsletter Edition January 2026

DIGITALIZATION Driving Real Impact of Digital Transformation推动数字化转型的实际影响Mengarahkan Dampak Nyata Transformasi Digital Driving Data Protection Beyond Compliance推动数据隐私保护超越合规要求Mengarahkan Perlindungan Privasi Data Melampaui Kepatuhan Driving Informed Decisions Through Data Analysis通过数据分析推动明智决策Mengarahkan Pengambilan Keputusan yang Tepat Melalui Analisis Data Driving Board-Level Confidence with Robust IT Controls通过健全的IT控制增强董事会层面的信心Mengarahkan Kepercayaan Tingkat Dewan Direksi dengan Kontrol TI yang Kuat Driving Sustainable Growth Enabled by … Read more

SW NIHAO Newsletter Edition December 2025

INVESTMENT LAW Corporate Law in Indonesia印度尼西亚公司法Hukum Perusahaan di Indonesia Employment Law in Indonesia印度尼西亚劳动法Hukum Ketenagakerjaan di Indonesia Intellectual Property in Indonesia印度尼西亚知识产权法Hukum Kekayaan Intelektual di Indonesia Bankruptcy Law in Indonesia印度尼西亚破产法Hukum Kepailitan di Indonesia Personal Data Protection Law in Indonesia印尼个人数据保护法Hukum Perlindungan Data Pribadi di Indonesia

SW NIHAO Newsletter Edition November 2025

SUSTAINABILITY Cover Story: Raja Ampat, Papua Sustainability Roadmap:A Model By SW Indonesia可持续发展路线图：信永中和印尼所的模式Peta Jalan Keberlanjutan:Model Dari SW Indonesia Sustainability Disclosure:Adoption Of IFRS-S可持续披露：IFRS-S的采用Pengungkapan Keberlanjutan:Adopsi IFRS-S Sustainability Report:From Voluntary To Mandatory可持续发展报告：从自愿转变为强制Laporan Keberlanjutan:Dari Sukarela Menjadi Wajib Sustainability Technology:The Digital Reinvention可持续科技：数字化重塑Teknologi Keberlanjutan:Reinvensi Digital Sustainability Law:Compliance And Opportunity可持续法：合规与机遇Hukum Keberlanjutan:Kepatuhan Dan Peluang

SW NIHAO Newsletter Edition October 2025

ACCOUNTING STANDARDS Financial Accounting Standardsin Indonesia印度尼西亚的财务会计准则Standar Akuntansi Keuangandi Indonesia Financial Accounting Standardsfor Private Entities私营实体财务会计准则Standar Akuntansi KeuanganEntitas Privat Financial Accounting Standardsfor Micro, Small, and Medium Entities中小微企业财务会计准则Standar Akuntansi Keuangan untukEntitas Mikro, Kecil, dan Menengah Financial Accounting Standardsin Accordance with Sharia Principles符合伊斯兰原则的财务会计准则Standar Akuntansi KeuanganSesuai Prinsip Syariah IFRS: Navigating Recentand Upcoming StandardsIFRS：领航最新及即将生效的准则IFRS: Menavigasi Standar Terbarudan yang Akan Datang

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

SW Indonesia Tax Update PER 15 Tahun 2025

PERATURAN DIREKTUR JENDERAL PAJAK NOMOR PER-15/PJ/2025 TENTANG BATASAN KRITERIA TERTENTU PIHAK LAIN SERTA PENUNJUKAN PIHAK LAIN UNTUK MELAKUKAN PEMUNGUTAN, PENYETORAN, DAN PELAPORAN PAJAK PENGHASILAN ATAS PENGHASILAN YANG DITERIMA ATAU DIPEROLEH PEDAGANG DALAM NEGERI DENGAN MEKANISME PERDAGANGAN MELALUI SISTEM ELEKTRONIK  Di tengah pesatnya pertumbuhan ekonomi digital, pemerintah terus memperkuat mekanisme pemungutan, penyetoran, dan pelaporan pajak atas perdagangan … Read more

SW NIHAO Newsletter Edition September 2025

TAXATION Corporate Income Tax in Indonesia印度尼西亚企业所得税Pajak Penghasilan Badan di Indonesia Clarification and Tax Audit澄清与税务审计Klarifikasi dan Pemeriksaan Pajak Tax Dispute Resolution税务争议解决Penyelesaian Sengketa Pajak Tax Documentation on Transfer Pricing转让定价文档Dokumentasi Pajak atas Harga Transfer Carbon Tax in Indonesia印度尼西亚的碳税Pajak Karbon di Indonesia

Services

Network

Insight

Life at SW

JakartaUOB Plaza 34th Floor, Jl. M.H. Thamrin Kav. 8-10, Jakarta 10230
TangerangUnity Building 3rd Floor, Jl. Boulevard Gading Serpong M5/21. Tangerang 15810
SurabayaSpazio Building 5th Floor, Jl. Mayjen Yono Suwoyo Kav.3, Surabaya 60226

Copyright © 2026 SW Indonesia