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Results for · 18 · Tax Guides
Tax Guides
Corporate Annual Tax Return Guide via Coretax 2026
Complete guide to filing Indonesia's corporate annual income tax return via Coretax: legal basis, document checklist, Form 1771 walkthrough, PPh Article 29 calculation, and FAQ.
Tax Guides
Article 29 Income Tax (PPh 29) Guide: How to Calculate, Pay, and File Underpaid Annual Tax
Tax Guides
Permanent Establishment (BUT) in Indonesia: Definition, Forms, PPh Rate, and Filing
A Permanent Establishment (BUT) is the tax vehicle for foreign individuals or entities running a business or activity in Indonesia. This guide covers the BUT definition, its forms, applicable PPh rates, and filing obligations.
Tax Guides
Indonesia PPh Article 26 Guide: 20% Rate, Objects, and Withholding for Foreign Taxpayers
PPh Article 26 is Indonesia's withholding tax on Indonesia-sourced income paid to foreign taxpayers (WPLN) other than a permanent establishment. The standard rate is 20% on gross income. Tax treaties can reduce the rate. Legal basis: Article 26 of the Income Tax Law.
Tax Guides
Indonesia PPh Article 22 Guide: Types, Rates, Collectors, and Filing
Complete guide to Indonesia's PPh Article 22 income tax: legal basis, transaction types collected at source, designated collectors, tariffs, and how to file via Coretax DJP.
Tax Guides
Non-Deductible Expenses in Indonesia: A Practical Guide
Tax Guides
Tax Guide for Programmers and Developers in Indonesia
Programmers and developers in Indonesia face two main tax scenarios: as a permanent employee (PPh 21 withheld monthly by the employer via TER) or as a freelancer (PPh 21 as expert worker with a 50% taxable base). Income from app marketplaces, international freelance platforms, and software licences carries separate tax obligations.
Tax Guides
Guide to SKPKB (Underpayment Tax Assessment) in Indonesia: Article 13 KUP, Penalties, and How to Respond
A complete guide to the Underpayment Tax Assessment (SKPKB) in Indonesia: definition, legal basis under Article 13 of the KUP Law and MoF Reg. 80/2023, issuance conditions, types of penalties (interest capped at 24 months and 75% surcharge), worked examples, and the steps to respond, including objection and appeal rights.
Tax Guides
NPPN Guide: How to Use Net Income Calculation Norm for Individual Taxpayers
A complete guide to Indonesia's Net Income Calculation Norm (NPPN) for individual taxpayers in independent professions and business activities. Covers eligibility, percentages, calculation method, Coretax filing procedure, and worked examples of tax due.
Tax Guides
Advance Tax Refund Guide under PMK 28/2026: Eligibility, Mechanism, and How to File via Coretax
PMK 28/2026 restructures advance refund procedures into three tracks: Qualified Taxpayer (KUP Law Art. 17C), Specific Requirements Taxpayer (KUP Law Art. 17D), and Low Risk PKP (VAT Law Art. 9(4c)). All applications go through Coretax and are processed via a review mechanism.
Tax Guides
Complete List of Income Excluded from Indonesia's 0.5% Final PPh After GR 20/2026
Not every income earned by an MSME taxpayer qualifies for the 0.5% final PPh rate. GR 20/2026 clarifies which income is excluded, from independent professions and offshore earnings to income already subject to other final taxes. This guide lists every exclusion and explains how to separate income on your annual return.
Tax Guides
Tax Guide for Influencers and Social Media Creators in Indonesia
Indonesian influencers and content creators earning from brand endorsements, sponsored posts, and platform monetisation are taxed as independent professionals. Brand deals paid by Indonesian companies attract PPh 21 withholding; foreign platform income must be self-reported.
Tax Guides
Global Minimum Tax (GloBE) Guide for Indonesia: Scope, Mechanisms, and Filing
The Global Minimum Tax or GloBE ensures multinational groups pay at least 15 percent effective tax in every jurisdiction. Indonesia adopts it via MoF Reg 136/2024 and PER-6/PJ/2026.
Tax Guides
PPh 21 DTP 2026 Guide: Eligible Sectors, Criteria, and How to Claim
The PPh 21 Borne by Government incentive runs through 2026 for employees in labor-intensive industries and tourism earning up to IDR 10 million per month. This guide covers eligible sectors, employee criteria, and employer reporting steps.
Tax Guides
Tax Collection Letter (STP): Why It Is Issued, Penalties, and How to Respond
Tax Guides
Indonesia Crypto Miner Tax Guide 2026: General PPh Rates, 2.2% VAT, and How to File
A practical guide for crypto asset miners in Indonesia for tax year 2026. Covers the legal basis under MoF Reg 50/2025, general PPh rates, 2.2% specific-rate VAT, PKP threshold, filing steps, worked examples, and FAQs.
Tax Guides
Tax Guide for Stock and Mutual Fund Investors in Indonesia
Capital gains from Indonesian stock exchange (IDX) transactions are subject to a 0.1% final income tax on gross proceeds. Dividends from Indonesian companies are tax-exempt if reinvested under PMK 18/2021.
Tax Guides
Guide to Indonesia's 0.5% Final PPh for MSMEs after GR 20/2026: Subjects, Threshold, and Calculation