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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.

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") ...

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...

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

The Indonesian government, through the Ministry of Finance ("MOF"), is finalizing a new regulation to update and clarify the tax treatment of zakat, religious donations and gifts (hibah) ("Draft MOF Reg.").

On September 24, 2025, Indonesia's Directorate General of Taxes (DGT) issued Regulation Number PER-18/PJ/2025 (PER-18), which took effect immediately.

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...

On 30 April 2010, the Indonesian Directorate General of Taxation revised two key tax regulations, which have been the subject of much commentary for their implications on Indonesian tax structuring.

The Government of the Republic of Indonesia has recently issued Minister of Finance ("MoF") Regulation No. 37 of 2025 on Appointment of Third Parties to Collect Income Tax...

(11 December 2020) The Indonesian Government recently passed Law No. 11 of 2020 regarding Job Creation (the "Omnibus Law").

Effective August 1, 2025, Indonesia's Minister of Finance ("MOF") has enacted Regulation No. 50 of 2025 regarding Value Added Tax ("VAT") and Income Tax for Crypto-Asset Trading Transactions ("MOF Reg. 50/2025").

On August 5, 2025, Indonesia's Directorate General of Taxes (DGT) issued Regulation Number PER-15/PJ/2025 (PER 15), which took effect immediately on its issuance date.

General Overview on HPP Law: The Government of Indonesia issued Law No. 7 of 2021 on Harmonization of Taxation Regulation (Harmonisasi Peraturan Perpajakan or "HPP Law")...

Under GR 94/2010, those eligible for tax facilities were those that had invested in pioneer industries.

In February, Indonesian President Joko Widodo's government submitted a draft bill to the country's parliament. The draft is widely known as the "omnibus law" and aims to transform Indonesia's economy.

Further to the issuances of the Regulation of the Minister of Finance No. 23/PMK.23/2020 on Tax Incentives for Taxpayers affected by COVID-19 ("Regulation 23/2020") and the Government...

The Indonesian government has issued a new regulation that will, among other things, provide some tax relief for income from the placement of foreign export proceeds deriving from natural resources...