Author
Vito Atmo
Writes accurate, regulation-backed content on Indonesian tax law (Law/Government Regulation/Ministry Decree). Built tax.atmo.co.id to demystify Indonesian tax education through credible, accessible guides.
Guides
- Permanent Establishment (BUT) in Indonesia: Definition, Forms, PPh Rate, and FilingJune 1, 2026
- SP2DK Guide: How to Respond to Indonesia's Tax Clarification Letter After PMK 111/2025May 26, 2026
- Indonesia PPh Article 22 Guide: Types, Rates, Collectors, and FilingMay 25, 2026
- Global Minimum Tax (GloBE) Guide for Indonesia: Scope, Mechanisms, and FilingMay 21, 2026
- Tax Guide for Consultants in IndonesiaMay 7, 2026
- Tax Guide for Notaries and PPAT in IndonesiaMay 7, 2026
- Tax Guide for Doctors in IndonesiaMay 7, 2026
- Tax Guide for Lawyers and Advocates in IndonesiaMay 7, 2026
- Tax Guide for Nurses and Midwives in IndonesiaMay 7, 2026
- Tax Guide for Photographers and Videographers in IndonesiaMay 7, 2026
- Tax Guide for Influencers and Social Media Creators in IndonesiaMay 7, 2026
- Tax Guide for Stock and Mutual Fund Investors in IndonesiaMay 7, 2026
- Tax Guide for Accountants in IndonesiaMay 7, 2026
- Tax Guide for Expatriates and Foreign Nationals in IndonesiaMay 7, 2026
- Tax Guide for Architects in IndonesiaMay 7, 2026
- Tax Guide for Teachers and Lecturers in IndonesiaMay 7, 2026
- Tax Guide for SME Owners and Entrepreneurs in IndonesiaMay 7, 2026
- Tax Guide for Forex and Crypto Traders in IndonesiaMay 7, 2026
- Tax Guide for Civil Servants (PNS/ASN) in IndonesiaMay 7, 2026
- Tax Guide for Content Creators and YouTubers in IndonesiaMay 7, 2026
- Tax Guide for Programmers and Developers in IndonesiaMay 7, 2026
- Tax Guide for Private Sector Employees in IndonesiaMay 7, 2026
- Indonesian Individual NPWP Guide: Requirements, Online Registration, and NIK as NPWPMay 5, 2026
- Indonesian VAT 12% Guide 2026: Scope, Rate, and Tax InvoicesMay 5, 2026
- PPh 21 Guide 2026: Calculation, TER Rates, and Worked ExamplesMay 5, 2026
Updates
- PER-2/BC/2026 Overhauls Indonesia's Excise Goods Reprocessing and Destruction Rules, Effective 16 April 2026June 1, 2026
- Indonesia's PMK 111/2025 Reshapes Taxpayer Compliance Supervision Effective 1 January 2026May 26, 2026
- DJP Confirms: PKP May Use Aggregated Tax Invoice for End ConsumersMay 25, 2026
- DJP Issues PER-6/PJ/2026: Technical Rules for Global Minimum Tax Effective 4 May 2026May 21, 2026
- Carbon Tax Phased Rollout Begins: Coal-Fired Power Plants Targeted FirstMay 5, 2026
- MoF Issues New PMK: 0.5% Final PPh for MSMEs Extended to 2027May 5, 2026
- DJP Releases Coretax Update May 2026: New e-Bupot and Annual SPT ModulesMay 5, 2026