Tag
#Beneficial Owner
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articleBeneficial 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
articleDGT–Directorate General of AHU Cooperation Boosts Revenue to IDR 896.6 Trillion
The cooperation between the Directorate General of Taxes (DGT) and the Directorate General of Legal Administrative Affairs (Ditjen AHU) has contributed to state revenue reaching up to IDR 896.6 trillion through the utilization of beneficial ownership data and the AHU Online system. A new agreement has been signed to strengthen tax compliance.
Sep 22, 2025
articleConfirmation of Secondary Transfer Pricing Adjustment as Dividend
This confirmation is contained in Article 36, paragraph (6) Government Regulation (PP) Number 55 of 2022. This policy is a derivative of Article 18 paragraph (3) of the Law concerning Harmonization of Tax Regulations (HPP Law), which has not been detailed in explaining the definition of a dividend.
Feb 13, 2023
articleMinimizing Tax Treaty Abuse, Certificate of Domicile Review Procedure is Issued
To minimize the misuse of the double taxation avoidance agreement (P3B) facility or what is commonly called a tax treaty, the tax authority issues a review guideline on Certificate of Domicile (COD) documents.
Jun 8, 2021
