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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
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 Stock and Mutual Fund Investors in Indonesia
Capital gains from Indonesian stock exchange (IDX) transactions are subject to a 0.1% final income tax on gross proceeds. Dividends from Indonesian companies are tax-exempt if reinvested under PMK 18/2021.
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
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.