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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

Tax Collection Letter (STP): Why It Is Issued, Penalties, and How to Respond

Tax Guides

SKPLB: Indonesia's Tax Overpayment Assessment Explained

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

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.