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Results for · 16 · Tax Guides
Tax Guides
EFIN Activation Guide for Coretax 2026: Requirements, How to Apply, and Recovery
Complete guide to activating and resetting EFIN in Indonesia's Coretax era. Document requirements, application via Coretax or KPP, plus EFIN recovery procedures.
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
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
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
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
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
Indonesia Tax Refund Guide: Eligibility, Procedure, and How to File
A complete guide to Indonesian tax refunds: legal basis (UU KUP, UU PPN, PMK 28/2026), advance vs regular refund mechanisms, eligibility for each taxpayer category, how to file via Coretax, plus worked examples and FAQ.
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
Guide to KPP (Indonesian Tax Service Office): Types, Duties, and How to Check Your Registered KPP
Tax Guides
Preliminary Tax Refund in Indonesia: How to Get Your Overpayment Back Faster
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
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
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
Article 29 Income Tax (PPh 29) Guide: How to Calculate, Pay, and File Underpaid Annual Tax
Tax Guides
Indonesia Cooperative Compliance Guide: TCF, Mechanism, and How to Join
What is cooperative compliance in Indonesia, how the DGT Tax Control Framework (TCF) works, and who qualifies for the pilot program in 2026.
Tax Guides
Guide to Indonesia's 0.5% Final PPh for MSMEs after GR 20/2026: Subjects, Threshold, and Calculation