Updates
Tax Updates
Plain-language analysis of regulation changes and what they mean for the public.
5 kabar pajak · Directorate General of Taxes
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.
June 10, 2026
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.
June 9, 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
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
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