The implementation of the Global Minimum Tax through PMK 136 of 2024 marks a fundamental shift in Indonesia’s international tax regime. The regulation adopts the Global Anti-Base Erosion Rules (GloBE) as a response to profit shifting and jurisdictional arbitrage conducted by multinational enterprises. A new assessment concept is introduced by reassessing the effective tax rate on a … Read more
TAX RETURN CoreTax Administration System核心税务管理系统Sistem Administrasi CoreTax Annual Individual Income Tax Return年度个人所得税申报Surat Pemberitahuan (SPT) TahunanPajak Penghasilan Orang Pribadi Annual Corporate Income Tax Return年度企业所得税申报Surat Pemberitahuan (SPT) TahunanPajak Penghasilan Badan Transfer Pricing Documentation转让定价文档Dokumentasi Penentuan Harga Transfer Global Tax Minimum全球最低税制Pajak Minimum Global
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
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
The article highlights the critical role of data analytics as the foundation for accurate decision-making in the digital era. Although data is available in large quantities, its real value emerges only when it is processed into actionable insights. Through statistical methods, predictive analytics, and prescriptive analytics, organizations can improve decision accuracy, understand customer behavior, and … Read more
Digital transformation is often misunderstood as merely the implementation of technology, whereas its real impact is only achieved when change is driven by business objectives. Many organizations have adopted various systems, yet the benefits remain minimal because these efforts fail to address core efficiency and decision-making needs. Effective transformation must focus on creating value that … Read more
This article emphasizes that data privacy protection must move beyond regulatory compliance and be positioned as a strategic business value. Strong privacy not only prevents legal risks but also builds customer trust, strengthens resilience, and opens space for innovation. With the enactment of the Indonesian Personal Data Protection Law (UU PDP), organizations are required not … Read more
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