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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 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
Indonesia Tax Refund Guide: Eligibility, Procedure, and How to File
A complete guide to Indonesian tax refunds: legal basis (UU KUP, UU PPN, PMK 28/2026), advance vs regular refund mechanisms, eligibility for each taxpayer category, how to file via Coretax, plus worked examples and FAQ.
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 SME Owners and Entrepreneurs in Indonesia
Small and medium enterprises (UMKM) with gross turnover up to IDR 4.8 billion per year may use the final PPh rate of 0.5% of monthly gross revenue under PP 55/2022. Larger businesses switch to the normal progressive or corporate rate.
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 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
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 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
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
PPh 21 DTP 2026 Guide: Eligible Sectors, Criteria, and How to Claim
The PPh 21 Borne by Government incentive runs through 2026 for employees in labor-intensive industries and tourism earning up to IDR 10 million per month. This guide covers eligible sectors, employee criteria, and employer reporting steps.
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 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
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 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.
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.