Tax Updates

DDTCNews

Indonesia Tightens Tax Audits and Cooperative Compliance to Hit Rp2,357.7 Trillion Target in 2026

DGT must close a Rp562.4 trillion gap in 2026. Strategy mixes payment supervision, joint audits, cooperative compliance for large taxpayers, and Coretax plus cross-agency data integration.

DDTCNews

Tax Consultant Annual Report Deadline Moved to 31 May 2026

The Ministry of Finance pushed the 2025 Tax Consultant Annual Report (LTKP) deadline from 30 April to 31 May 2026 and moved filing from the SIKOP system to a dedicated link.

DDTCNews

Government-Borne VAT on EVs Launches June 2026: NMC Gets 100 Percent

Indonesia plans a government-borne VAT (PPN DTP) incentive for electric cars starting June 2026. Nickel-battery (NMC) cars get 100 percent VAT borne by government, non-nickel 40 percent, plus a Rp5 million subsidy for electric motorcycles.

Direktorat Jenderal Pajak

PMK 28/2026 Overhauls Tax Refund Mechanism: SKPPKP Now Within 3 Months

Indonesia's Ministry of Finance has replaced its preliminary tax refund rules through PMK 28/2026, effective 1 May 2026. The regulation classifies eligible taxpayers into three groups and sets explicit timelines for issuing the SKPPKP refund decision letter.

DDTCNews / Directorate General of Taxes

PP 20/2026 Tightens 0.5% Final PPh for Married Couples with Separate Tax Status

Government Regulation No. 20 of 2026 tightens the 0.5% final income tax scheme for individual taxpayers married under a separate-property agreement (PH) or independent-filing status (MT). Revenue from both spouses is now consolidated to determine eligibility.

DDTCNews

Indonesia Targets 2027 Tax Ratio Between 10.02% and 10.5% of GDP

In a 9 June 2026 session with the parliamentary Budget Committee, the government proposed a 2027 tax ratio target between 10.02% and 10.5% of GDP. The figure is part of the Macroeconomic Framework and Fiscal Policy Principles (KEM-PPKF) 2027, which targets state revenue of 11.82% to 12.4% of GDP.

Directorate General of Taxes

PP 20/2026 Confirms Bribes and Gratuities Are Not Deductible

Through Article 20A of Government Regulation No. 20 of 2026, Indonesia explicitly bars bribe and gratuity expenses from being deducted from gross income, covering payments both domestically and abroad.

Directorate General of Taxes

PMK 39/2026 Revises DJP Staff Performance Allowance: Revenue Target and Growth Now Weighted 50:50

The government has revised how performance allowances (tukin) for DJP staff are calculated through PMK No. 39 of 2026, effective 2 June 2026. Revenue achievement and revenue growth are now weighted equally at 50 percent each.

DDTCNews

Indonesia Appoints Perplexity AI as VAT PMSE Collector, Total Hits 264

The Directorate General of Taxes appointed Perplexity AI, Inc. as a collector of VAT on Trade Through Electronic Systems (PMSE). The move brings the collector roster to 264 businesses as of end-April 2026.

DDTCNews

PMK 39/2026 Revises Performance Allowance Formula for Indonesia's Tax Officials, Effective 2 June 2026

Indonesia's Finance Ministry issued PMK 39/2026, amending PMK 211/2017 on performance allowances (tukin) for Directorate General of Taxes (DGT) staff. The formula for tax revenue support is realigned with the ministry-wide performance management framework. Effective from promulgation on 2 June 2026.

DDTCNews

Indonesia's DGT Unveils 8 Action Plans for Tax Law Enforcement and Collection in 2026

Indonesia's Directorate General of Taxes (DGT) outlines eight enforcement priorities for 2026, including the Automatic Blocking System (ABS), Asset Recovery Management System (ARMS), and a multidoor approach to tax crimes, aimed at securing the Rp2,357.7 trillion revenue target.

DDTCNews

GR 20/2026 Confirms: Indonesian Influencers and Content Creators Cannot Use 0.5% Final PPh

Through Government Regulation 20/2026, which revises GR 55/2022, Indonesia now explicitly classifies influencers, bloggers, vloggers, and content creators as performing independent professions. Income from such activities can no longer be taxed under the 0.5% final MSME PPh, whether the taxpayer files as an individual or as a sole-proprietor PT.

DDTCNews

Indonesia's GR 20/2026 Closes Firm Splitting Loophole in 0.5% Final PPh for MSMEs

DDTCNews

PER-2/BC/2026 Overhauls Indonesia's Excise Goods Reprocessing and Destruction Rules, Effective 16 April 2026

Indonesia's Customs and Excise Directorate (DJBC) issued PER-2/BC/2026 as the new technical rule on excise refunds via reprocessing or destruction of excisable goods. The regulation revokes PER-34/BC/2013 and its amendments.

pajak.go.id

Indonesia Reopens Status for Qualified Taxpayers and Low-Risk PKPs: 1-10 June 2026

PMK 28/2026 voids every Qualified Taxpayer and Low-Risk PKP designation issued under PMK 39/2018. Eligible taxpayers must reapply through Coretax between 1 and 10 June 2026 to keep the accelerated refund facility.

DDTCNews

PMK 14/2026 Imposes Anti-Dumping Duties on BOPET Imports from India, China, Thailand

Indonesia's MoF imposes anti-dumping duties on BOPET imports from India, China, and Thailand. Rates between 2.6 and 7.1 percent apply from 4 April 2026 through 29 October 2029.

DDTCNews

PMK 28/2026: Qualified Taxpayer Applications Now Filed via Coretax, Deadline 10 January

Indonesia's Ministry of Finance confirms applications for Qualified Taxpayer (Wajib Pajak Kriteria Tertentu) status must now be filed via Coretax by 10 January each year, with a 30 working day decision window.

JDIH Ministry of Finance

PMK 26/2026 Overhauls Indonesia Cigarette Tax Rules with 37.5% JKN Earmark

Indonesia's Minister of Finance has issued PMK 26/2026, replacing PMK 143/2023. The new rule keeps the 10% cigarette tax rate but tightens regional spending: provinces and districts must earmark at least 50% of receipts, with 75% of that share (or 37.5% of total) channelled to the National Health Insurance (JKN) program.

Indonesian Directorate General of Taxes

Indonesia's New Crypto Miner Tax Regime Effective 2026: General PPh Rates and 2.2% VAT on Verification Services

Starting tax year 2026, income earned by crypto asset miners in Indonesia is no longer subject to a 0.1% final PPh Article 22. It is now taxed at general PPh rates under Article 17 of the PPh Law. The VAT rate on verification services classified as Taxable Services rises from 1.1% to 2.2%.

DDTCNews

Indonesia's PMK 111/2025 Reshapes Taxpayer Compliance Supervision Effective 1 January 2026

Indonesia's Finance Minister Purbaya Yudhi Sadewa signed PMK 111/2025, splitting taxpayer compliance supervision into three layers: registered taxpayers, unregistered taxpayers, and territorial supervision. The rule also formalizes a seven-day extension right for SP2DK responses.