Tax Update Archives | SW INDONESIA

DECREE OF THE DIRECTOR GENERAL OF TAXES NUMBER KEP-239/PJ/2026 CONCERNING TAX POLICY REGARDING THE REDUCTION OR WAIVER OF ADMINISTRATIVE SANCTIONS BY THE DIRECTOR GENERAL OF TAXES

This regulation is issued to improve Taxpayer compliance, support the national economy, and implement tax policies concerning the Reduction or Waiver of Administrative Sanctions, as referred to in Article 27A of Minister of Finance Regulation Number 118 of 2024, as amended by Minister of Finance Regulation Number 71 of 2026 concerning Procedures for Correction, Objection, … Read more

MINISTER OF FINANCE REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 71 OF 2026 CONCERNING AMENDMENTS TO MINISTER OF FINANCE REGULATION NUMBER 118 OF 2024 ON PROCEDURES FOR CORRECTION, OBJECTION, REDUCTION, WAIVER, AND CANCELLATION IN THE FIELD OF TAXATION

This regulation was issued to ensure legal certainty, provide convenience for Taxpayers, and enhance the effectiveness and efficiency of correction, objection, reduction, waiver, and cancellation procedures in the taxation sector. Minister of Finance Regulation Number 71 of 2026 amends several provisions within Minister of Finance Regulation Number 118 of 2024, specifically Articles 14, 16, 23, … Read more

MINISTER OF FINANCE REGULATION NO. 55 OF 2026 ON TAX CONSULTANTS AND OTHER PARTIES ACTING AS TAXPAYER REPRESENTATIVES

In line with the development of Indonesia’s tax system and the increasing role of tax professionals in supporting taxpayer compliance, the Government has issued Minister of Finance Regulation (PMK) No. 55 of 2026 concerning Tax Consultants and Other Parties Acting as Taxpayer Representatives. This regulation replaces PMK No. 111/PMK.03/2014, as most recently amended by PMK … Read more

MINISTER OF FINANCE REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 49 OF 2026 ON THE PROCEDURES FOR THE COLLECTION OF VALUE ADDED TAX ON FOREIGN DIGITAL TRANSACTIONS CONDUCTED THROUGH THE FOREIGN DIGITAL TRANSACTION TAX COLLECTION SYSTEM

As cross-border digital transactions conducted by domestic taxpayers continue to increase, the mechanism for collecting Value Added Tax (VAT) on such transactions has not yet been implemented optimally. To align tax administration with developments in the digital economy and improve the efficiency, effectiveness, and certainty of tax collection, the Government issued Minister of Finance Regulation … Read more

Global Minimum Tax: A Readiness Checklist for Multinational Investors

The new era of international taxation encourages multinational investors to place tax readiness as an integral part of investment strategy and corporate governance. In an increasingly transparent global business environment, taxation is no longer viewed merely as a compliance obligation, but also as a critical element in risk management, decision-making, and investment sustainability. This article … Read more

Global Minimum Tax: A New Form of Fairness for Multinational Investors

The implementation of the Global Minimum Tax (Pillar Two) marks a new chapter in international tax reform aimed at establishing a fairer, more transparent, and more consistent tax system for multinational enterprises. Through the adoption of the Global Anti-Base Erosion (GloBE) Rules and their implementation in Indonesia under Minister of Finance Regulation (PMK) No. 136 … Read more

Global Minimum Tax: Technical Regulations in Indonesia

Minister of Finance Regulation (PMK) Number 136 of 2024 establishes the legal and technical framework for implementing the Global Minimum Tax (Pillar Two) regime in Indonesia in accordance with the Global Anti-Base Erosion (GloBE) Rules developed under the OECD/G20 Inclusive Framework. This article examines the regulation’s principal provisions, including its scope of application, the operation … Read more

Global Minimum Tax: Transfer Pricing Becomes More Strategic

The relationship between the Global Minimum Tax (Pillar Two) and Transfer Pricing Documentation has become an increasingly important aspect of international tax governance. The issuance of Indonesia’s Minister of Finance Regulation (PMK) Number 136 of 2024 on the Global Minimum Tax and PMK No. 172 of 2023 on the Application of the Arm’s Length Principle … Read more

Global Minimum Tax: From Tax Planning to Tax Governance

The development of the Global Minimum Tax (Pillar Two) brings a fundamental transformation in the way multinational enterprises manage their tax strategies, shifting from a tax planning-oriented approach toward stronger tax governance characterized by greater transparency, accountability, and sustainability. The enactment of Indonesia’s Minister of Finance Regulation (PMK) No. 136 of 2024 emphasizes that tax … 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

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