Tag
#Tax Treaty
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articlePMK 112/2025 Strengthens DGT Authority Over Test Avoidance of Permanent Establishment Status Related to Tax Treaty
Jan 22, 2026
articleUnderstanding the Principal Purpose Test, Rules on Anti-Abuse of Tax Treaty in PMK 112/2025
Understanding the Principal Purpose Test (PPT) in PMK 112/2025 as an Anti-Tax Treaty Abuse Regulation, including case studies, interpretational challenges, and mitigation strategies for taxpayers.
Jan 15, 2026
articleGovernment Issues More Detailed Tax Treaty Provisions under PMK No. 112 of 2025
The Minister of Finance Regulation (PMK) No. 112 of 2025 sets out the latest provisions on the implementation of Tax Treaties (P3B), covering Certificates of Domicile for Domestic Taxpayers (SKD WPDN), DGT Form for Foreign Taxpayers (WPLN), as well as the evaluation of beneficial ownership.
Jan 7, 2026
articleTax Treaty Provisions for Coldplay Concert Income in Indonesia
Concert activities of foreign musicians, such as Coldplay in Indonesia, are bound by tax provisions stipulated in the Double Tax Avoidance Agreement (DTA) or tax treaty.
Nov 22, 2023
articlePurchase Tax on Software License, Royalty or Regular Buy and Sell?
In the context of taxes, software purchases often cause disputes. The purchase of software is different from the purchase of hardware, which is in the form of physical goods such as spare parts that must be imported from the producing countries.
Dec 15, 2022
articleIndonesia-Singapore Effectively Applied the New Tax Treaty on 1 January 2022
The revision of the Double Taxation Avoidance Agreement (P3B) or tax treaty between Indonesia and Singapore is officially effective as of 23 July 2021. As for the implementation of the updated tax treaty will be effectively carried out by each country per 1 January 2022.
Aug 2, 2021
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
