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
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
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
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
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