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Results for · 13 · Tax Guides
Tax Guides
Low-Risk PKP Guide: Criteria, Coretax Application, and the Accelerated VAT Refund
Low-Risk PKP status (Pasal 9 ayat (4c) UU PPN) lets a taxpayer claim VAT refunds through document research instead of a full audit. This guide covers eligibility, the legal basis, the Coretax application flow, a worked example, and a practical FAQ under PMK 28/2026.
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
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
Indonesia VAT Tax Base (DPP) Guide: Types, Calculation, and Examples
The tax base (DPP) sits at the heart of Indonesia's VAT calculation. This guide walks through DPP types under the VAT Law and HPP Law, when "other value" DPP applies, the specific-amount mechanism, and worked examples for VAT-registered businesses (PKP).
Tax Guides
Advance Tax Refund Guide under PMK 28/2026: Eligibility, Mechanism, and How to File via Coretax
PMK 28/2026 restructures advance refund procedures into three tracks: Qualified Taxpayer (KUP Law Art. 17C), Specific Requirements Taxpayer (KUP Law Art. 17D), and Low Risk PKP (VAT Law Art. 9(4c)). All applications go through Coretax and are processed via a review mechanism.
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 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 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 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 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
Indonesia VAT PMSE Guide: How Foreign Digital Product Tax Works
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.