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Results for · 18 · Tax Guides
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
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
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
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
Guide to KPP (Indonesian Tax Service Office): Types, Duties, and How to Check Your Registered KPP
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
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 Private Sector Employees in Indonesia
Private sector employees in Indonesia are subject to PPh 21 (income tax) withheld monthly by their employer using the Effective Average Rate (TER) system, effective January 2024 under PMK 168/2023. At year-end, employers issue a 1721-A1 withholding certificate used to file the annual personal income tax return.
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
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
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
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
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
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
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 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 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
Guide to Government-Borne VAT on Housing 2026: Terms and How to Claim