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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
Indonesian Individual NPWP Guide: Requirements, Online Registration, and NIK as NPWP
How to register an individual Tax ID (NPWP) via DJP Online, document requirements, and the NIK-as-NPWP integration under PMK 136/2023.
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
Low-Risk PKP Guide: Criteria, Coretax Application, and the Accelerated VAT Refund
Low-Risk PKP status (Pasal 9 ayat (4c) UU PPN) lets a taxpayer claim VAT refunds through document research instead of a full audit. This guide covers eligibility, the legal basis, the Coretax application flow, a worked example, and a practical FAQ under PMK 28/2026.
Tax Guides
Guide to EV Government-Borne VAT in Indonesia 2026: Rules, Schemes, and How to Use It
Complete guide to EV government-borne VAT (PPN DTP) in Indonesia 2026: definition, legal basis, 100 vs 40 percent schemes, TKDN requirement, quota, how to use it, and a worked price example.
Tax Guides
Indonesia Cigarette Tax Guide: 10% Rate, Collection Mechanism, and JKN Allocation
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
SP2DK Guide: How to Respond to Indonesia's Tax Clarification Letter After PMK 111/2025
Complete guide to Indonesia's SP2DK (tax clarification letter). Covers the legal basis, the three supervision categories under PMK 111/2025, the 14-day response window, the seven-day extension right, case examples, and how to respond through Coretax.
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
Tax Guide for Consultants in Indonesia
Consultants in Indonesia are taxed as independent professionals under PPh 21 when paid by Indonesian entities. Self-employed consultants must also pay monthly PPh 25 instalments and file an annual PPh 29 return.
Tax Guides
Tax Guide for SME Owners and Entrepreneurs in Indonesia
Small and medium enterprises (UMKM) with gross turnover up to IDR 4.8 billion per year may use the final PPh rate of 0.5% of monthly gross revenue under PP 55/2022. Larger businesses switch to the normal progressive or corporate rate.
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
Indonesian VAT 12% Guide 2026: Scope, Rate, and Tax Invoices
A complete explanation of the 12% Indonesian VAT in force in 2026: taxable scope, input-output crediting mechanism, and e-Faktur obligations for taxable enterprises (PKP).
Tax Guides
PPh 21 Guide 2026: Calculation, TER Rates, and Worked Examples
A practical guide to calculating Indonesian income tax (PPh Article 21) for permanent employees in 2026 using the Average Effective Rate (TER) under PP 58/2023.
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
Guide to Government-Borne VAT on Housing 2026: Terms and How to Claim
Tax Guides
Indonesia VAT PMSE Guide: How Foreign Digital Product Tax Works
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
Indonesia VAT Tax Base (DPP) Guide: Types, Calculation, and Examples
The tax base (DPP) sits at the heart of Indonesia's VAT calculation. This guide walks through DPP types under the VAT Law and HPP Law, when "other value" DPP applies, the specific-amount mechanism, and worked examples for VAT-registered businesses (PKP).
Tax Guides
Tax Guide for Civil Servants (PNS/ASN) in Indonesia
Indonesian civil servants (PNS/ASN) have their PPh 21 calculated and withheld by their government work unit (satker) using the TER method under PMK 168/2023. Salary, allowances, and year-end bonus (THR) are all subject to withholding.
Tax Guides
Tax Guide for Notaries and PPAT in Indonesia
Notaries (Notaris) and land deed officials (PPAT) in Indonesia earn fees (honorarium) subject to PPh 21 as expert professionals. PPAT also collect and remit BPHTB and PPh Pasal 25/29 on property transaction taxes on behalf of parties.