The long-awaited Indonesia's tax amnesty bill was finally passed by the parliament on Tuesday, 28 June 2016.

Following our publication in November 2015 regarding the New Fixed Asset Revaluation Tax Incentives, the Government issued a revised regulation which became effective on 15 October 2015.

On February 4, 2020, Indonesia and Singapore signed the updated agreement on the elimination of double tax avoidance and prevention of tax evasion.

The international business landscape is more complex than ever, according to the latest annual Global Business Complexity Index (GBCI) by professional services firm TMF Group...

Indonesia's Supreme Court on December 17, 2024, issued a circular letter that, among other things, addresses several significant tax-related issues and aims to promote consistency in Indonesia's tax jurisprudence.

Indonesia is set to tax tech companies that may or may not have a legal presence in the country, as electronic transactions and the use of streaming services and online telecom apps have increased notably...

Indonesia employs a self­assessment tax system by which taxpayers assess and report their tax obligations for the tax period in question to the Indonesian Tax Office through a tax return.

We provide herein our executive summary of 20 newly enacted regulations from various sectors in Indonesia, which have been enforced since 1 October – 31 January 2022.

As a breakthrough, GR 46/2015 provides an opportunity for participants who have participated for at least 10 years to allocate their JHT benefits to housing ownership for a maximum 30% of JHT amount.

Padel, a fast-growing racket sport, is gaining traction in Indonesia. While still relatively new compared to tennis or badminton, interest in building dedicated padel court facilities, particularly in Jakarta...

As Indonesia moves toward formally relocating its capital from Jakarta to Nusantara, in Kalimantan, the government recently issued a regulation meant to ease the process

The COVID-19 pandemic has slowed the Indonesian economy, cut state revenue and forced increased state spending and financing.

On December 27, 2023, the Government of Indonesia issued Regulation No. 58 of 2023 on Article 21 Income Tax Deduction Rates for Income arising from Works, Services, or Activities of Individual...

As we know, the national budget from tax revenue declared by the Directorate General of Taxation (DGT) was set at IDR 1.296 billion for 2015.

On March 29, 2019, Indonesia's Ministry of Finance (MOF) issued regulation PMK-32 that expands the list of export services eligible for zero-rated value-added tax (VAT).

Law No. 7 of 2021 dated October 29, 2021 on the Harmonization of Taxation Regulations ("Law 7/2021") amends several existing regulations on the taxation law and introduces several new regulations.

In response to the continued growth of the country's e-commerce sector, the Indonesian government has implemented a mechanism to authorize and require foreign and domestic e-commerce providers...

Prompted by the disparity in the tax treatment between traditional retail activities and e-commerce, on December 31, 2018, Indonesia's Minister of Finance ("MOF") ...