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.

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

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")...

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.

The Supreme Court has issued Regulation of the Supreme Court of the Republic of Indonesia Number 3 of 2025 concerning Guidelines for Handling Criminal Cases in the Field of Taxation ("SC Regulation No. 3/2025").

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...

In our previous Article on this series, we have discussed the provisions regarding Income Tax Law and VAT Law, regulated in the Harmonization of Taxation Regulations ("HPP Law").

In response to the COVID-19 pandemic, the Indonesian Minister of Finance ("MOF") has issued a regulation on tax incentives aimed at stabilizing the economy ...

Further to our earlier article on Tax Harmonization Law (Indonesia Tax Law – Overview On Taxation Harmonization Law Vol. I: Amendments To Income Tax Law And VAT Law),...

In this article, Joel Shen and Christian Siagian explore the significance and effects of Indonesia's Omnibus Law. Read more about our Indonesia practice here.

In November 2009, the Indonesian Directorate General of Taxation issued two key tax regulations (Director General of Tax Regulations Nos. 61/ PJ/2009 and 62/PJ/2009, the "Regulations").

The government established the legal framework for Bonded Storage Areas in order to incentivize industrial production and trade across the country.

The Indonesian Government recently introduced a new tax law, namely Law No. 7 of 2021 regarding the Harmonization of Taxation ("Taxation Harmonization Law"), which entered into force on October 29, 2021.

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SSEK Legal Alert is a monthly publication of SSEK, Indonesian Legal Consultants. SSEK's lawyers, advisors and associates provide a wide range ...

On July 28, 2025, the Indonesian Minister of Finance enacted Regulation No. 50 of 2025 concerning Value Added Tax and Income Tax on Crypto Asset Trading Transactions (PMK 50).

On February 26, 2006 the President of the Republic of Indonesia issued Presidential Instruction No. 3 of 2006 Regarding Policy Package for Improvement of the Investment Climate (PI 3). The issuance of PI 3 is intended to revive and improve investment in Indonesia so that it will become increasingly clear and transparent to both local and foreign investors; The following two issues are discussed in this article: 'Broadcasting Regulations to be Revised' and 'Infrastructure Procurement&

As part of the second economic stimulus package introduced by the government last September aimed at boosting the country's economy, the government issued Government Regulation No. 85 of 2015...

On December 30, 2025, Indonesia issued Minister of Finance Regulation No. 112 of 2025 (PMK 112/2025), which entered into force on the date of promulgation.