Tag
#VAT
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articleIndonesia’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
articleThe Government Cancels Plans to Impose VAT on Toll Roads and Taxes on the Wealthy. Here’s Why!
The government has canceled plans to impose VAT on toll roads and a tax on the wealthy. The policy has been postponed to help maintain purchasing power amid the ongoing economic recovery.
Apr 27, 2026
articleExpanding the Tax Base, Government Reviews VAT Imposition on Toll Roads
The government is reviewing a new tax on toll roads as part of its tax extensification strategy. This plan is outlined in the Directorate General of Taxes (DGT) Strategic Plan (Renstra) 2025–2029.
Apr 21, 2026
articleDGT Tightens Preliminary Tax Refunds, Focuses on Compliant Taxpayers
Starting May 1, 2026, the government will tighten tax refund policies. The Directorate General of Taxes (DGT) will focus on compliant taxpayers, with stricter selection mechanisms and clearer completion timelines.
Apr 20, 2026
articleTesting the Relevance of ITA 23 on Courier Services
The treatment of ITA 23 on courier services remains a grey area, affecting tax administration. This article discusses the regulatory framework, analysis, and its implications for taxpayers.
Apr 10, 2026
articleTax Revenue Grows 20.7% in Q1 2026, Signaling Economic Improvement
Tax revenue in the first quarter of 2026 reached IDR 394.8 trillion. The government says this reflects improving economic conditions and stronger tax compliance.
Apr 6, 2026
articleProviding Souvenirs: the Risk of Double Taxation
Providing souvenirs such as mugs, calendars, or tumblers is often used by companies as a marketing strategy. However, this practice may create a double taxation risk relating to the imposition of VAT on free gifts. Here is the analysis of the VAT Law and Minister of Finance Regulation Number 11 of 2025 on the tax treatment of promotional goods in business activities.
Mar 10, 2026
articleTax 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
articleDGT Pushes Cash Transaction Restrictions Amid Tax Avoidance Concerns
The DGT (Directorate General of Taxes) has identified tax avoidance practices in the steel industry based on cash transactions without invoices. These findings have revived discussions on limiting cash transactions to reduce VAT and income tax leakage.
Feb 6, 2026
articleThe Digital Tax Dilemma: Inconsistencies Between the PMSE VAT and VAT Offshore Mechanisms
This article discusses VAT on Electronic Commerce (PMSE) as a solution for taxing digital consumption, the gaps between it and the VAT Offshore, and the challenges of consistently applying the destination principle.
Jan 7, 2026
articleOpenAI Appointed as PMSE VAT Collector, Digital Tax Reaches IDR 44.55 Trillion
The Directorate General of Taxes (DGT) has appointed OpenAI OpCo, LLC as a collector of Value Added Tax (VAT) on Trade Through Electronic System (PMSE) in Indonesia. Digital tax revenue up to November 2025 was recorded at IDR 44.55 trillion.
Dec 28, 2025
articleBPK Highlights DGT Information System Weaknesses, IDR 6.21 Trillion in Potential Tax Revenue Stalled
The Audit Board of the Republic of Indonesia (BPK) has highlighted weaknesses in the DGT’s information system that have left IDR 6.21 trillion in potential VAT and Income Tax revenue stalled, according to the First Semester 2025 Audit Result Summary (IHPS).
Dec 18, 2025
articleIndonesia’s Digital Tax Reaches IDR 43.75 Trillion, Roblox Officially Appointed as PMSE VAT Collector
Indonesia’s digital tax revenue reached IDR 43.75 trillion as of October 2025. The government has appointed Roblox as a PMSE VAT collector. Here are the details.
Dec 4, 2025
articlePurbaya Reviews New VAT Scheme on Gold Jewelry
The government is reviewing a new value-added tax (VAT) scheme for gold jewelry. Purbaya proposes a single 3% rate at the manufacturer level and the abolishment of VAT on consumers in an effort to curb illegal practices and increase tax revenue.
Oct 24, 2025
articleMinister of Finance Purbaya Considers Lowering VAT Rate
Minister of Finance Purbaya Yudhi Sadewa is reviewing the possibility of reducing the Value Added Tax (VAT) rate from 12% to boost public purchasing power. The review will be carried out carefully while monitoring state revenue performance through the end of 2025.
Oct 14, 2025
articleDigital Tax Reaches IDR 41.09 Trillion as of August 2025
Indonesia's digital tax revenue reached IDR 41.09 trillion as of August 2025, dominated by VAT on PMSE, crypto tax, fintech tax, and SIPP.
Sep 26, 2025
articleMUC Bijak Webinar: A Complete Review of PER-15/2025, the New Era of Crypto Taxation
MUC Consulting is once again hosting a Bijak webinar on crypto taxation under PER-15/2025. Hear insights from practitioners and understand how the regulation impacts digital currency transactions.
Sep 10, 2025
articleWith Tax Surplus, Taiwan to Distribute Cash Aid of IDR 5.3 Million per Citizen
Taiwan to distribute Rp 5.3 million cash aid per citizen after 2024 tax surplus, alongside an increase in the national budget ceiling.
Aug 31, 2025
articleTrump Threatens Additional Tariffs, Digital Tax Becomes More Complex
Trump threatens additional tariffs on countries with digital taxes. Indonesia continues to strengthen regulations on digital tax, crypto, and the global minimum tax
Aug 29, 2025
