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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
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
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
Guide to EV Government-Borne VAT in Indonesia 2026: Rules, Schemes, and How to Use It
Complete guide to EV government-borne VAT (PPN DTP) in Indonesia 2026: definition, legal basis, 100 vs 40 percent schemes, TKDN requirement, quota, how to use it, and a worked price example.
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 PMSE Guide: How Foreign Digital Product Tax Works
Tax Guides
Guide to Government-Borne VAT on Housing 2026: Terms and How to Claim
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
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.