Tax Updates

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.