Search
Search
Search across guides, tax updates, and glossary.
Results for · 17 · Tax Guides
Tax Guides
Tax Guide for Lawyers and Advocates in Indonesia
Lawyers in Indonesia are classified as independent professionals (tenaga ahli) for PPh 21 purposes. Honorarium from clients is subject to 50% taxable base. Law firm partnerships and individual practices have different reporting obligations.
Tax Guides
Tax Guide for Architects in Indonesia
Architects in Indonesia are taxed as employees when working for a firm, or as independent professionals earning from design fees and project commissions. Licensed architects operating their own studio are subject to PPh 25/29 and may need to register as PKP.
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
Tax Guide for Accountants in Indonesia
Accountants in Indonesia are taxed as employees when working for a firm or as independent professionals when operating a private practice. Public accountants (CPA) offering attest services must register with IAPI and comply with additional reporting obligations.
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
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 Teachers and Lecturers in Indonesia
Teachers and lecturers are typically taxed as employees under PPh 21. Government teachers (PNS) are subject to Article 21 withholding by their institution, while private school and university lecturers follow TER-based withholding under PMK 168/2023.
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.
Tax Guides
Tax Guide for Doctors in Indonesia
Doctors in Indonesia face different tax obligations depending on whether they practice at a hospital as an employee, run an independent clinic, or do both. PPh 21 applies to hospital salaries; independent income is subject to PPh 25/29.
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
Tax Guide for Photographers and Videographers in Indonesia
Photographers and videographers in Indonesia are taxed based on how they earn: as employees at a studio, as freelancers billing clients directly, or as business owners. Fees from Indonesian companies trigger PPh 21 expert withholding.
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 Content Creators and YouTubers in Indonesia
Content creators and YouTubers in Indonesia earn from multiple streams - AdSense, sponsorships, brand deals, affiliate commissions, and digital product sales. Each income stream has a different tax mechanism depending on whether the payer is an Indonesian company, a foreign platform, or an individual.
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
Tax Guide for Nurses and Midwives in Indonesia
Nurses and midwives employed by hospitals or clinics are subject to PPh 21 employee withholding. Those running independent practices (praktik mandiri) are taxed as independent professionals or as UMKM business owners depending on their revenue.
Tax Guides
Tax Guide for Expatriates and Foreign Nationals in Indonesia
Foreign nationals who are Indonesian tax residents (stay more than 183 days in a 12-month period) are subject to Indonesian income tax on worldwide income. Non-residents are taxed only on Indonesian-source income at a flat 20% withholding rate.
Tax Guides
Tax Guide for Forex and Crypto Traders in Indonesia
Crypto asset transactions in Indonesia are subject to a 0.1% final PPh on each sale and 0.11% VAT when traded via registered exchanges (BAPPEBTI) under PMK 68/2022. Forex trading income is taxed as ordinary income.