#Tax Incentives

Government Introduces DHE SDA Tax Incentives to Attract Export Proceeds

The government offers DHE SDA tax incentives, including a 0% income tax rate, to attract export proceeds and strengthen domestic liquidity.

Jul 16, 2026

Government Cuts Authors' Royalty Tax Rate to 1.5%

The government cuts authors' royalty tax to a 1.5% final income tax to promote literacy, support writers, and encourage book publishing.

Jul 16, 2026

New DHE SDA Rule Takes Effect in June 2026, Offers Tax Incentives

Indonesia's new DHE SDA rule takes effect in June 2026. Compliant exporters qualify for a 0% income tax incentive, with limits on FX conversion.

Jul 16, 2026

Purbaya Explains Why CVs and PTs Are Excluded from 0.5% Final Tax

The government excludes CVs and PTs from the 0.5% final MSME tax to prevent abuse and ensure the incentive reaches its intended beneficiaries.

Jul 16, 2026

Tax Invoice Code 010 vs 070: Minor Error, Potential Tax Assessment

The difference between tax invoice codes 010 and 070 in bonded zone transactions may trigger tax corrections and even tax assessments due to an administrative mistake. This article discusses the consequences of using the wrong invoice code and the importance of a proportional approach in enforcing tax regulations. 

Feb 19, 2026

Effect of the Global Minimum Tax: Tax Holiday Replaced by Refundable Tax Credit

The Indonesian government is shifting its fiscal incentives from tax holidays to refundable tax credits in response to the implementation of the 15% global minimum tax. Indonesia is set to impose a Top-Up Tax, as per Minister of Finance Regulation (PMK) No. 136/2024.

Sep 25, 2025

Government 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

PMK 136/2024: The Liminality of Tax Incentives

PMK 136/2024 marks a new chapter in Indonesia's tax incentives amid the implementation of the Global Minimum Tax, from the fading of tax holidays to the emergence of substance and sustainability-based fiscal strategies.

Sep 3, 2025

Exploring the Cash Grant Scheme: An Alternative to Tax Incentives

Apr 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

World Bank: Indonesia's Tax Ratio Predicted to Remain at 10% Until 2027

In a report titled Funding Indonesia's Vision 2024, the international institution estimates that Indonesia's tax ratio will only reach 10.2% in 2024, increase slightly to 10.4% in 2025, and remain at 10.5% in 2026-2027.

Dec 19, 2024

Tax Holiday Update: Extended Registration, Global Minimum Tax Clause Regulated

To align with the imposition of the global minimum tax, provisions for the 50% and 100% Income Tax reduction facilities have been revised.

Nov 5, 2024

Implementing Minimum Tax Provisions, Indonesia Changes Tax Holiday Scheme

The government will change the scheme of providing tax exemption facilities or tax holidays, as a result of the implementation of the 15% global minimum tax provision.

Oct 7, 2024

Sri Mulyani Releases Regulation on Tax Facilities at IKN, Here are the Details

Minister of Finance Sri Mulyani released a regulation regarding the provision of tax facilities in the Nusantara Capital City (IKN). The provisions are contained in Minister of Finance Regulation (PMK) Number 28 of 2024, effective since its promulgation on 16 May 2024. 

May 21, 2024

Sri Mulyani Ensures 18 Sectors Continue to Receive Fiscal Incentives in 2024

Minister of Finance Sri Mulyani confirmed that she will continue to provide fiscal incentives to 18 industrial sectors in 2024. The number of recipients of these incentives is the same as this year.

Nov 30, 2023

The Provision of Tax Incentive During The Pandemic Exceeds the Ceiling

From these facilities, the most widely absorbed facility is the reduction of ITA 25 installments realized at IDR 25.23 trillion to 58,057 taxpayers.

Dec 22, 2021

Great Day HR and MUC Consulting Encourage Businesses to Immediately Take Advantage of Tax Incentives

To encourage economic recovery in the midst of a pandemic that has not yet ended, the government has decided to extend a number of tax incentives, and even add the types. The use of these tax incentives will certainly provide benefits for business actors

Sep 8, 2021

Bank Mandiri & MUC Provide a Better Tax Understanding for Hundreds of Priority Customers

The webinar entitled "Tax Dividend and Beyond: All About 2021 Dividend Tax Incentives" was organized by Bank Mandiri and MUC Consulting, and was attended by more than 200 priority customers of Bank Mandiri.

Jul 12, 2021

Tax Base Expansion Needs Extraordinary Strategy

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

Mar 8, 2021