#Income Tax

Digital Economy Tax Revenue Hits IDR54.71 Trillion as of June 2026

Digital economy tax revenue reached IDR54.71 trillion through June 2026, driven by VAT on digital services, crypto taxes, and fintech.

Jul 23, 2026

Indonesia’s International Financial Center Bill Offers a Range of Tax Incentives

The International Financial Center (IFC) Bill establishes an international financial center with incentives for CIT, VAT, STLG, and customs.

Jul 15, 2026

Shopee, Tokopedia, Blibli, Lazada to Collect Income Tax

Shopee, Tokopedia, Blibli, and Lazada now collect income tax from online merchants under PMK 37/2025. The policy introduces no new tax.

Jul 8, 2026

6.7 Million Taxpayers Have Filed Tax Returns, File Yours Before the Lebaran Holiday!

As of March 6, 2025, 6.7 million 2024 Annual Tax Returns (SPT) had been filed. However, the Directorate General of Taxes (DGT) urges taxpayers to file their tax returns as soon as possible before the March 31 deadline, which coincides with Eid al-Fitr.

Mar 9, 2025

Ministry of Finance: Tax Holiday is the Most Favoried Incentives for Pioneer Industries

The Ministry of Finance revealed that tax holidays are one of the most sought-after tax incentives for pioneer industries. 

Jan 16, 2025

Fintech and Online Loans are New Targets for Government Taxation

Starting 1 May 2022, the government makes technology-based financial service transactions (Fintech) and online loans new targets for the imposition of Value Added Tax (VAT) and Income Tax.

Apr 9, 2022

In collaboration with PT Suryacipta Swadaya, MUC Consulting Promotes HPP Law

The HPP Law changes a series of rules in the Income Tax Law, the VAT Law and the KUP Law.  In order not to be misdirected, a number of changes to these regulations need to be disseminated to the public, including business actors. To that end, MUC Consulting in collaboration with PT Suryacipta held a webinar related to the HPP Law on Wednesday (17/11).

Nov 18, 2021

The Government Provides Certain Taxpayers' Concessions from Bookkeeping Obligation

The government has just issued a new regulation regarding the exemption of bookkeeping for individual taxpayers. Even though it is excluded, taxpayers are still required to do the recording. 

Jun 17, 2021

Tax Law Revision: Tax Amnesty, Corporate Minimum Tax and VAT Rate Increase

Some clauses in tax law revision include the implementation of tax amnesty, a minimum corporate tax, an increase in Value Added Tax (VAT) rate, additional layers of Income Tax (PPh) rates for wealthy taxpayers, and the abolition of imprisonment. 

Jun 7, 2021

Tax Base Expansion Needs Extraordinary Strategy

Increasing the tax base must be a broader campaign and gain political support.

Mar 8, 2021

Tax-Free Dividends Mechanism is Similar to Tax Amnesty

Dec 17, 2020

Tax Allowance Provision To Be Revised, Filing Process is Simplified

In its consideration, this change is made to simplify the mechanism for submitting and providing facilities. The previous regulation was considered to be irrelevant to the government's efforts in providing taxation facilities that are simple and facilitating investors to obtain these facilities.

Aug 4, 2020

Scholarships Can Be a Tax Reduction

The costs incurred related to awarding scholarships are a component of gross income reduction, in calculating taxable income (PKP). Fees paid to schools, educational institutions or training, in addition to being a deduction for gross income, are also not an Income Tax object for the recipients. 

Jun 30, 2020

Here is The Procedure for Reporting Government-Borne Tax Incentive

Based on the regulation, to be able to utilize the tax incentives, the employer and /or the taxpayer has the obligation to submit a report on the realization of the utilization of each incentive received.

May 14, 2020

Implementation of Reduction of Corporate Tax Income

The income tax calculation for tax year 2019 uses the tariff that applies to 2019 tax year which is 25 percent. Thus, the calculation and deposit of underpayment income tax (Income Tax Article/ITA 29) reported in the 2019 Annual Tax Return are still using the 25 percent tariff.

Apr 4, 2020

Responding Corona, Tax Stimulus Package is Officially Valid

The Indonesian government officially released a tax stimulus package to minimize the impact of the Coronavirus pandemic (Covid-19), namely Income Tax Article (ITA) 21 borne by the government,  exemption from ITA 22 on import, reduction of ITA 25, acceleration of Value Added Tax  (VAT) refund, and reduction in Corporate Income Tax rates. 

Mar 27, 2020

US Government Extends 3 Month Deadline for Income Tax Repayment

The Government of the United States (US) extended three months or 90 days deadline for payment of income tax (Pajak Penghasilan/PPh) specifically for tax arrears in 2019, from the due April 15 2020 to July 15 2020.

Mar 19, 2020

Updated Regulation, CFC Rules Only Targets Passive Income

If previously the provision, known as Controlled Foreign Company (CFC) Rules spots all types of income, both active income and passive income, starting from fiscal year 2019, it only focuses on the passive income.

Jul 3, 2019

Yon Arsal: The Faster, The More Convenient

How is the trend in the Tax Return submission compliance so far and what is the strategy implemented by Directorate General of Taxes (DGT) to encourage the Tax Return submission? The following is the explanation from Director of Potential, Compliance, and Revenue of Directorate General of Taxes, Yon Arsal.

Mar 11, 2019