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Tax Updates
DJP Confirms: PKP May Use Aggregated Tax Invoice for End Consumers
Indonesia's DJP clarifies that VAT-registered entrepreneurs (PKP) may issue aggregated (digunggung) tax invoices when buyers meet end-consumer criteria under Article 51 paragraph (2) PER-11/PJ/2025.
Tax Updates
PMK 28/2026 Overhauls Accelerated Tax Refund Rules, Effective 1 May 2026
Indonesia's MoF issued PMK 28/2026, revoking PMK 39/2018 through PMK 119/2024. New rules on advance refund of tax overpayment took effect on 1 May 2026.
Tax Updates
Indonesia's New Crypto Miner Tax Regime Effective 2026: General PPh Rates and 2.2% VAT on Verification Services
Starting tax year 2026, income earned by crypto asset miners in Indonesia is no longer subject to a 0.1% final PPh Article 22. It is now taxed at general PPh rates under Article 17 of the PPh Law. The VAT rate on verification services classified as Taxable Services rises from 1.1% to 2.2%.