The rapid development of Indonesia’s nickel industry amid rising global demand for electric vehicles has encouraged the government to strengthen downstream industrialization policies and optimize state revenue. This article discusses taxation aspects within the nickel mining and refining industry, including Article 22 Income Tax, regional taxes, regional levies, and Mineral Reference Price (HMA) based Non-Tax … Read more
The transformation of Indonesia’s nickel industry through downstream industrialization has created an integrated industrial ecosystem that attracts large-scale global investment. As related-party transactions in the nickel mining and processing sector continue to increase, the need for transfer pricing analysis has become increasingly important. This article discusses the use of nickel industry comparative data as a … Read more
PBB P5L is an important fiscal instrument in Indonesia’s mining and coal taxation system that contributes significantly to state revenue. The tax is imposed based on the Tax Object Sales Value (NJOP), which reflects the economic value of land, buildings, and underground resources in mining activities. NJOP determination involves various methods considering land area, investment … Read more
Indonesia’s nickel industry plays an increasingly strategic role in supporting the global energy transition and the development of the electric vehicle supply chain. The sector offers significant investment opportunities while facing complex audit risks, including revenue recognition, inventory valuation, project capitalization, asset impairment, and going-concern assessments. These challenges are driven by commodity price volatility, substantial … Read more
Government Regulation No. 20 of 2026 (GR-20/2026) introduces several important changes to the provisions governing Final Income Tax for Taxpayers with certain gross turnover thresholds, which were previously regulated under Government Regulation No. 55 of 2022 (GR-55/2022). The changes include the following: 1. 0,5% Tax Rate Without a Time Limitation GR-20/2026 clarifies the provisions of … Read more
The provisions of Minister of Finance Regulation (PMK) Number 28 of 2026 are aimed at enhancing accuracy and strengthening legal certainty in the exercise of taxpayers’ rights and the fulfillment of tax obligations. Accordingly, adjustments to the procedures governing preliminary refunds of tax overpayments are necessary. The following are the provisions in PMK 28 of … Read more
Tax management in financing companies has evolved from a purely administrative function into a strategic component that directly influences profitability, pricing, and product design. Financing companies in Indonesia operate under a complex tax framework involving corporate income tax, withholding tax obligations, and Value Added Tax (VAT). The self-assessment tax system increases corporate responsibility and exposes … Read more
Under this regulation: This regulation came into effect on March 2026, 16. II. ANNOUNCEMENT NUMBER PENG-25/PJ.09/2026 CONCERNING APPEAL FOR ISSUING INCOME TAX WITHHOLDING CERTIFICATE IN THE CONTEXT OF REPORTING ANNUAL INDIVIDUAL INCOME TAX SPT THROUGH CORETAX DJP This announcement emphasizes that: This announcement was issued on March 2026, 10. III. ANNOUNCEMENT NUMBER PENG-27/PJ.09/2026 … Read more
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
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
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