Search
Search
Search across guides, tax updates, and glossary.
Results for · 5 · Tax Updates
Tax Updates
PMK 26/2026 Overhauls Indonesia Cigarette Tax Rules with 37.5% JKN Earmark
Indonesia's Minister of Finance has issued PMK 26/2026, replacing PMK 143/2023. The new rule keeps the 10% cigarette tax rate but tightens regional spending: provinces and districts must earmark at least 50% of receipts, with 75% of that share (or 37.5% of total) channelled to the National Health Insurance (JKN) program.
Tax Updates
PMK 39/2026 Revises DJP Staff Performance Allowance: Revenue Target and Growth Now Weighted 50:50
The government has revised how performance allowances (tukin) for DJP staff are calculated through PMK No. 39 of 2026, effective 2 June 2026. Revenue achievement and revenue growth are now weighted equally at 50 percent each.
Tax Updates
PMK 8/2026: OJK to Submit SLIK Data to Indonesia's DGT, ILAP List Hits 105
Indonesia's Ministry of Finance issued PMK 8/2026 amending PMK 228/2017 on ILAP. OJK is officially added as a reporting entity required to submit SLIK financial data to the DGT.
Tax Updates
Indonesia's PMK 111/2025 Reshapes Taxpayer Compliance Supervision Effective 1 January 2026
Indonesia's Finance Minister Purbaya Yudhi Sadewa signed PMK 111/2025, splitting taxpayer compliance supervision into three layers: registered taxpayers, unregistered taxpayers, and territorial supervision. The rule also formalizes a seven-day extension right for SP2DK responses.
Tax Updates
GR 20/2026 Confirms: Indonesian Influencers and Content Creators Cannot Use 0.5% Final PPh
Through Government Regulation 20/2026, which revises GR 55/2022, Indonesia now explicitly classifies influencers, bloggers, vloggers, and content creators as performing independent professions. Income from such activities can no longer be taxed under the 0.5% final MSME PPh, whether the taxpayer files as an individual or as a sole-proprietor PT.