#Non-Employee Individual Taxpayer

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

The 2025 Revenue Strategy: Targeting High-Income Individuals

One of the targets of tax compliance monitoring in 2025 is Individual Taxpayers with high incomes, known as High Wealth Individuals (HWI).

Jun 10, 2024

DGT: IDR 79 billion Accelerated Restitution Disbursed

The Directorate General of Taxes (DGT) stated it had disbursed an accelerated restitution facility for overpayment of individual income tax worth IDR 79 billion, derived from 18,398 applications.

Nov 28, 2023

Formal Tax Compliance of Non-Employee Individuals is Only 34%

The Directorate General of Taxes (DGT) stated that the formal compliance rate of non-employee individual taxpayers was only 34.09%. Formal compliance is measured by the number of taxpayers who submit tax returns.

Oct 24, 2023

Rate Provision of Income Tax Article 21 Will be Amended

The government plans to change the provisions regarding Withholding Rates of Income Tax Article (ITA) 21 for works, services and activities. The plan is contained in the Draft Government Regulation (RPP).

Dec 29, 2022

Sri Mulyani Claims the Wave of Startup Layoffs Has an Impact on Taxes

Nov 24, 2022