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
The digital transformation of Indonesia’s tax system enters a new phase with the implementation of the Coretax Administration System (CTAS), an integrated platform designed to enhance efficiency, transparency, and accountability in tax administration. CTAS unifies registration, payment, and reporting into a single digital ecosystem, featuring real-time ledgers, a tax deposit system, data automation, and access rights management. The … Read more
The implementation of the Coretax Administration System (CTAS) marks a major shift in Annual Tax Return (SPT) reporting for Individual Taxpayers (WPOP) starting in 2026. This digital system strengthens transparency, data accuracy, and taxpayer independence through integrated services and real-time recording. Key changes include the use of the National Identity Number (NIK) as the tax identity, … Read more
The implementation of the Coretax Administration System (CTAS) introduces a significant transformation in the corporate annual tax return (SPT Tahunan Badan) filing mechanism in Indonesia starting from Fiscal Year 2025. This article reviews the transition from DJP Online to the more integrated, automated, and transparent CTAS platform, highlighting changes in data entry processes and SPT attachments. Key … Read more
The implementation of Minister of Finance Regulation (PMK) No. 172 of 2023 introduces a new paradigm in preparing Transfer Pricing Documentation (TP Doc), aligned with the digital transformation of tax administration through CTAS. The regulation emphasizes that transfer pricing must be determined at the outset of a transaction (ex-ante), with separate testing for each type of affiliated transaction. … Read more
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
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