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Results for · 7 · Tax Guides
Tax Guides
Indonesia Anti-Dumping Duty (BMAD) Guide: Legal Basis, Mechanism, and Calculation
BMAD is an additional import levy on goods sold below normal value that injure domestic industry. This guide covers legal basis, KADI investigation, how to calculate combined duties, and practical steps for importers.
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 Cigarette Tax Guide: 10% Rate, Collection Mechanism, and JKN Allocation
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
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
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
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.