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#Income Tax Article 21/26
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articleUsing Foreign Insurance for Business? Here’s the Tax Breakdown
Using foreign insurance can protect cross-border business operations, but it comes with tax consequences. Learn the Income Tax Article (ITA) 26 rates, withholding rules, and administrative obligations here.
Oct 8, 2025
articleTax-Borne Incentive: Tourism Workers to Receive Additional Income
The government is expanding the Government-borne (DTP) Income Tax Article 21 facility to employees in the tourism sector with a maximum salary of IDR 10 million per month. Effective from 2025 to 2026, this incentive is budgeted at IDR 120 billion in 2025 and IDR 480 billion in 2026, targeting 552 thousand workers.
Sep 16, 2025
articleGovernment to Expand Government-borne Income Tax Article 21 Incentive
The government plans to expand the Income Tax Article 21 Borne by the Government (DTP) incentive in accordance with Minister of Finance Regulation (PMK) No. 10/2025. This expansion will increase the number of eligible industries and will apply to the tax period from January to December 2025.
Sep 12, 2025
articleTax Issue Amid Polemic on Increase in BPJS Kesehatan
During this time, the employees’ BPJS Kesehatan dues—of which 4% are borne by employers or companies—are considered employee income and are subject to Income Tax Article (ITA) 21. If the contributive and participative spirits put forward, the JKN contribution should be tax free.
May 29, 2020
