Regulation Update

Government Extends Zero Import Duty on LPG Imports Through End-2026

Minister of Finance Regulation No. 50/2026 sets a zero import duty on LPG imports through end-2026 to boost Indonesia's MRO industry competitiveness.

Jul 24, 2026

DGT Strengthens Tax Enforcement with Web Scraping and Military Support

The DGT issued Circular Letter No. SE-8/PJ/2026, updating taxpayer compliance monitoring through field and non-field data collection.

Jul 20, 2026

Official! Annual Tax Return Filing Deadline Extended by 1 Month, DGT Waives Late Filing Sanctions

The Directorate General of Taxes (DGT) has extended the deadline for filing Annual Income Tax Returns (SPT). Late submission of Annual Income Tax Returns is exempt from administrative sanctions, except it is submitted within the relaxation period. 

Mar 27, 2026

Government Increases Export Service Tariffs on 24 CPO Commodities

The government has increased export service tariffs for 24 Crude Palm Oil (CPO) commodities effective 1 March 2026 through Minister of Finance Regulation (PMK) Number 9 of 2026. The policy amends provisions previously stipulated in PMK Number 69 of 2025 and aims to enhance the productivity of the plantation sector as well as increase the added value of downstream products. Here is the list of commodities subject to higher tariffs and those whose tariffs remain unchanged. 

Mar 9, 2026

DGT Required to Report Utilization of Data from Institutions and Agencies

PMK 8/2026 requires the DGT to submit reports on the utilization of tax data received from government institutions, agencies, associations, and other parties. The regulation also expands the number of institutions required to submit data to the DGT to 105. This article outlines the new provisions and the DGT’s authority to request additional data for tax purposes.  

Feb 28, 2026

New Formula for Tax Treaty Provisions on Non-Resident Taxpayer Dividends under MoF Regulation 112/2025

MoF Regulation (PMK) 112/2025 tightens the application of tax treaty rates on dividends received by non-resident taxpayers through the beneficial owner test, a share ownership threshold of ≥25%, and a 365-day holding period. This rule closes loopholes related to treaty abuse and dividend stripping and affects the Income Tax Article 26 obligation for Indonesian companies. 

Feb 24, 2026

For Tax Return Filing Assistance at the DGT, Taxpayers Must Book a Queue Number through the “Kunjung Pajak” Application

Assistance services for filing the Annual Tax Return at the DGT Head Office require taxpayers to book a queue number through the “Kunjung Pajak’’ application. Find out the registration procedure, types of helpdesk services, and the applicable schedule. 

Feb 11, 2026

Economy Class Only: VAT on Airline Tickets for Eid Holiday to Be Borne by the Government

VAT on economy class airline tickets for the 2026 Eid Al-Fitr holiday will be borne by the government under the Government-Borne VAT scheme based on PMK 4/2026. Check out the requirements, periods, and obligations for airlines. 

Feb 10, 2026

Tax Provisions on SOE Restructuring Amended, Use of Book Value Now Under Danantara’s Authority 

Jan 28, 2026

PMK 112/2025 Strengthens DGT Authority Over Test Avoidance of Permanent Establishment Status Related to Tax Treaty 

Jan 22, 2026

Beneficial Owner Status As an Indicator of Tax Treaty Misuse by Non-Resident Taxpayers

Beneficial owner status is no longer merely a formal requirement in the DGT Form. Take a look at PMK 112/2025, indicators of treaty abuse, and examples of treaty shopping cases. 

Jan 21, 2026

DGT Issues Procedures on Blocking, Seizure, and Auction of Shares of Tax Debtors

The DGT has issued new provisions under DGT Regulation Number PER-26/PJ/2025, establishing procedures for the blocking, seizure, and sale of shares owned by tax debtors in the capital market, as well as clarifying the roles of the OJK and KSEI. 

Jan 20, 2026

Understanding the Principal Purpose Test, Rules on Anti-Abuse of Tax Treaty in PMK 112/2025

Understanding the Principal Purpose Test (PPT) in PMK 112/2025 as an Anti-Tax Treaty Abuse Regulation, including case studies, interpretational challenges, and mitigation strategies for taxpayers.

Jan 15, 2026

PMK 111/2025 on SP2DK Providing Legal Certainty in Tax Supervision 

Jan 9, 2026

Government Issues More Detailed Tax Treaty Provisions under PMK No. 112 of 2025

The Minister of Finance Regulation (PMK) No. 112 of 2025 sets out the latest provisions on the implementation of Tax Treaties (P3B), covering Certificates of Domicile for Domestic Taxpayers (SKD WPDN), DGT Form for Foreign Taxpayers (WPLN), as well as the evaluation of beneficial ownership.

Jan 7, 2026

OECD Releases Side-by-Side Package for Global Minimum Tax 

Jan 6, 2026

Supreme Court: Proven Tax Crime, Offenders May Be Exempt from Prison Sentences

Through Supreme Court Regulation (PMA) Number 3 of 2025, the Supreme Court regulates that perpetrators of tax crimes who settle the principal tax and tax sanctions may be exempted from imprisonment. Read the full provisions.

Jan 2, 2026

BPS Updates KBLI List to Include Content Creator Businesses

BPS has released KBLI 2025 through BPS Regulation No. 7 of 2025, expanding business classifications to include content creators. This change has implications for Business Classifications (KLU) and taxpayers’ tax obligations.

Dec 30, 2025

New Tax Subject Regulations Released: What Expats and the Indonesian Diaspora Need to Know

DGT Issues PER-23/PJ/2025 on Domestic and Foreign Tax Subject Criteria: Key Updates for Diaspora and Foreign Citizens

Dec 20, 2025