Updates
Tax Updates
Plain-language analysis of regulation changes and what they mean for the public.
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DDTCNews
DJP Confirms: PKP May Use Aggregated Tax Invoice for End Consumers
Indonesia's DJP clarifies that VAT-registered entrepreneurs (PKP) may issue aggregated (digunggung) tax invoices when buyers meet end-consumer criteria under Article 51 paragraph (2) PER-11/PJ/2025.
May 25, 2026
JDIH Ministry of Finance
PMK 18/2026: Functional Positions Move from KPP to Regional Tax Offices
PMK 18/2026 restructures Indonesia's Directorate General of Taxes (DJP). Functional and implementing officers now sit only at Regional Tax Offices (Kanwil DJP). Local tax offices (KPP) focus on core service and supervision.
May 24, 2026
DDTCNews
PMK 8/2026: OJK to Submit SLIK Data to Indonesia's DGT, ILAP List Hits 105
Indonesia's Ministry of Finance issued PMK 8/2026 amending PMK 228/2017 on ILAP. OJK is officially added as a reporting entity required to submit SLIK financial data to the DGT.
May 23, 2026
DDTCNews
Indonesia's 2025 Annual Tax Returns Reach 13.32 Million Filings, Relaxation Window Ends 31 May 2026
Indonesia's DGT logged 13.32 million 2025 annual income tax returns by 20 May 2026. Corporate taxpayers have until 31 May to file under KEP-71/PJ/2026 with no late penalty.
May 22, 2026
DJP / OECDPillars / DDTCNews
DJP Issues PER-6/PJ/2026: Technical Rules for Global Minimum Tax Effective 4 May 2026
Indonesia's Directorate General of Taxes sets administrative procedures for the Global Minimum Tax (GloBE) for MNE groups with consolidated revenue above EUR 750 million through PER-6/PJ/2026.
May 21, 2026
Directorate General of Taxes
DJP Urges Individual Taxpayers to File NPPN via Coretax or Switch to Bookkeeping
The DJP reminds individual taxpayers running businesses or independent professions to file their NPPN notification through Coretax. Taxpayers missing the 31 March 2026 deadline must keep full bookkeeping for the entire tax year.
May 13, 2026
DDTCNews
DJP Extends Corporate Annual Tax Return Deadline to 31 May 2026 via KEP-71/PJ/2026
Indonesia's DGT issued KEP-71/PJ/2026 granting corporate taxpayers an extra month to file fiscal year 2025 annual returns until 31 May 2026, with administrative penalties waived during the Coretax transition.
May 12, 2026
DDTCNews
PMK 24/2026: Government Covers VAT on Domestic Economy Airline Tickets for 60 Days
Indonesia's Ministry of Finance covers 100% of VAT on basic fare and fuel surcharge of domestic economy airline tickets for 60 days starting 25 April 2026 under PMK 24/2026.
May 11, 2026
Directorate General of Taxes
PMK 28/2026 Overhauls Accelerated Tax Refund Rules, Effective 1 May 2026
Indonesia's MoF issued PMK 28/2026, revoking PMK 39/2018 through PMK 119/2024. New rules on advance refund of tax overpayment took effect on 1 May 2026.
May 10, 2026
Ministry of Finance
Carbon Tax Phased Rollout Begins: Coal-Fired Power Plants Targeted First
Indonesia begins phased implementation of its carbon tax in 2026 at IDR 30/kg CO2e, targeting coal-fired power plants as the first regulated entities.
May 5, 2026
Ministry of Finance
MoF Issues New PMK: 0.5% Final PPh for MSMEs Extended to 2027
The Ministry of Finance has issued a new PMK extending the 0.5% Final Income Tax facility for MSMEs with qualifying gross turnover until tax year 2027.
May 5, 2026
Directorate General of Taxes
DJP Releases Coretax Update May 2026: New e-Bupot and Annual SPT Modules
The Directorate General of Taxes (DJP) released a Coretax update in May 2026, adding refinements to e-Bupot and the corporate Annual SPT module.
May 5, 2026