Indonesia Tax Service
The business and Indonesia tax landscapes have changed dramatically, and the pace and complexity of change continues to increase.
We’ll help you navigate the global tax landscape
The business and tax landscapes have changed dramatically, and the pace and complexity of change continues to increase. We can help you navigate this shifting landscape. Governments are tempering the need for revenue with increased competition for labor and capital. Tax authorities are adapting their enforcement strategies, focus and policies in response to the changing dynamics of business. Companies are balancing competing priorities, ensuring they maintain compliance while adding value. We can assist you with these critical issues in today's tax environment, including:
Tax library
| Title | Topic | Date |
| The Preliminary Stages – Applying the Arm’s Length Principle | The concept of an Indonesian Taxpayer gathering ‘proof’ during the tax audit process to support the existence and benefits of related party transactions, such as the receipt of services or the license of intangible property, is not new. However, the release of the Minister of Finance Regulation number 172 of 2023 (PMK 172) means that the time frame for Taxpayers to carry out the steps to gather this proof has moved forward to before a Local File is prepared for a specific tax year. PMK 172 also specifies that not having relevant ‘proof’ means that a related party transaction will automatically not be considered arm’s length. Taxpayers are strongly recommended to understand and develop a strategy to comply with this new requirement now so that they will be in a position to complete their transfer pricing documentation for tax year (“TY”) 2024. It is strongly recommended to not leave compliance with this new requirement to the time of preparing transfer pricing documentation for TY 2024. |
29 May 2024 |
| Updates on the reporting of Withholding Tax under Article 21 of the Income Tax Law | We are pleased to bring you our latest Tax Alert regarding the Directorate General of Taxation (“DGT”) regulation PER - 2/PJ/2024 (“PER-2”). The regulation introduces new forms and procedures for the reporting of withholding tax on payments to individuals under Article 21 and Article 26 of the Income Tax Law (“WHT21/26”). PER-2 revokes DGT regulation PER-14/PJ/2013. Some forms have been updated and a new form introduced as part of the mechanism update provided under PER-2. The changes to the forms are mainly to accommodate the change of WHT21 calculation based on the newly issued regulations, i.e. Government Regulation No.58/2023 and Minister of Finance Regulation No. 168/2023 (“PMK-168”), as well as the use of NIK as NPWP (i.e. the national ID number in lieu of tax ID number). | 5 February 2024 |
| Effective Tax Rates for Employee Withholding Tax under Article 21 of the Income Tax Law | We are pleased to bring you our latest Tax Alert regarding the Indonesian Government regulation No 58/2023 (Government Regulation 58, “GR 58”) and the related implementing regulation, i.e. Minister of Finance regulation No 168/2023 (“MoF 168”) in relation to the Tax Rate for Withholding Income tax Art 21/26 (“WHT 21”). | 26 January 2024 |
| New Guidance on the Implementation of the Arm’s Length Principle in Indonesia | We are pleased to bring you our latest Tax Alert regarding Minister of Finance Regulation number 172 of 2023 regarding the Implementation of the Arm’s Length Principle in transactions affected by a Special Relationship (PMK 172). PMK 172 addresses topics including application of the arm’s length principle, transfer pricing documentation requirements, Advanced Pricing Agreements (APAs) and the Mutual Agreement Procedure (MAP). PMK 172 entered into force on 29 December 2023. | 22 January 2024 |
| New regulations impacting business visitors to go into effect by 23 October 2023 | On 22 August 2023, the Indonesian Ministry of Law and Human Rights issued Regulation Number 22 on Visas and Residence Permits, which went into effect on 24 August 2023. The government is expected to begin implementing changes pursuant to the new regulation within 60 days of the regulation going into effect (i.e., by 23 October 2023). | 17 October 2023 |
| New Golden Visa route introduced | On 22 August 2023, the Indonesian Ministry of Law and Human Rights issued Regulation Number 22 of 2023 on Visas and Residence Permits, which went into effect on 24 August 2023. The Regulation establishes into law the new Golden Visa route, which authorizes individuals to reside in Indonesia for up to 10 years and provides them access to priority services at immigration offices, check points and related entities. Individuals who successfully apply under the Golden Visa route will be granted a Temporary Stay Visa (VITAS), Temporary (ITAS) or Permanent Stay Permit (ITAP), and Re-entry Permit under one of the four categories below. The government is expected to begin accepting applications under the Golden Visa route within 60 days of the new law going into effect (i.e., 23 October 2023). | 4 Oktober 2023 |
| New Government Regulation on Taxation of Benefits in Kind | Tax Alert regarding Government Regulation No. 55 Year 2022 (“GR-55”) issued on 20 December 2022 as implementing regulation on the Income Tax Law, which was last amended by Law No. 7 Year 2022 (Tax Regulations Harmonization Law). One section of GR-55 provides details on new regulations regarding Benefits in Kind, which is the focus of this alert. | 12 January 2023 |
| Update on construction service regulations | We are pleased to bring you our latest Tax Alert regarding Government Regulation No 9/ 2022 (GR-9) on the update of taxation on construction services. GR-9 is a second amendment of GR No 51/2008 (GR-51), which was previously amended by GR No 40/2009 (GR-40). GR-9 is effective on 21 February 2022. | 11 April 2022 |
| Wide ranging taxation changes in Indonesia under Tax Regulation Harmonization Law | We are pleased to bring you our latest Tax Alert regarding Tax Regulations Harmonization Law ("HPP Law”) which become Law No.7/2021 on 29 October 2021. The changes under the HPP Law are very significant and wide-reaching. There are changes not only to administrative matters but to key aspects of the Income Tax and VAT Laws. The provisions take effect at varying times – e.g., for income tax purposes from the 2022 Fiscal Year and VAT purposes from 1 April 2022. |
1 December 2021 |
| Technical Guidance for the Implementation of Mutual Agreement Procedure | On 10 September 2021, Directorate General of Taxation (DGT) released Circular Letter SE-49/PJ/2021 (SE-49), Technical Guidance for the Implementation of Mutual Agreement Procedure (MAP), intended to provide guidance for the DGT to follow up requests for the implementation of MAP and, as such, is largely focused on the DGT’s internal process. | 15 Oktober 2021 |
| Reduced withholding tax rate on bond interest | Our latest Tax Alert regarding Governor Regulation for DKI Jakarta No 60/2021 (“GR DKI – 60”) regarding 2021 fiscal incentive given for DKI Jakarta area. The purpose of GR DKI-60 is to provide economic relief to residents of DKI Jakarta who are impacted by COVID-19. GR DKI-60 is effective on 16 August 2021. | 29 September 2021 |
| 2021 Fiscal Incentive for DKI Jakarta | Tax Alert regarding Governor Regulation for DKI Jakarta No 60/2021 (“GR DKI – 60”) regarding 2021 fiscal incentive given for DKI Jakarta area. The purpose of GR DKI-60 is to provide economic relief to residents of DKI Jakarta who are impacted by COVID-19. GR DKI-60 is effective on 16 August 2021. | 31 August 2021 |
| Implementing guidelines on the investigation of COD | Tax Alert regarding the implementing guidelines on the investigation of foreign taxpayer’s certificate of tax domicile as stated under the Director General of Taxation Circular Letter No 35/PJ/2021 issued on 31 May 2021. | 18 June 2021 |
| Tax treatments on income from the sales of Phone Credit, SIM Card, Electricity Token and Voucher | Tax Alert regarding the release of the Minister of Finance Regulation No 6/PMK.03/2021 (“PMK-6”) regarding VAT and income tax treatments on the sales of phone credit, SIM card, electricity token (“token”), and voucher. | 16 April 2021 |
| Further extension in response to COVID19 crisis | Tax Alert regarding the release of the Minister of Finance Regulation No 9/PMK.03/2021 (“PMK-9”). PMK-9 expands the business sectors that are eligible to obtain the COVID-19 tax incentives, and extends the tax incentives period by six months, through to 30 June 2021. | 12 April 2021 |
| Stamp duty payment, validity of stamp, and postdated stamp duty | Tax Alert regarding the Minister of Finance regulation No 4/PMK.03/2021 (“PMK-4”) regarding stamp duty payment, validity of stamp, and postdated stamp duty. PMK-4 is the implementing regulation of the new Stamp Duty Law (i.e. Law No 10/2020). | 12 April 2021 |
| Further details released on Omnibus Law tax treatments | Tax Alert regarding Government Regulation No 9/ 2021 (“GR-9”) and Minister of Finance regulation No. 18/PMK.03/2021 (“PMK-18”). GR-9 and PMK-18 provide some further details on income tax, VAT and general tax provisions and procedures (“KUP”) provisions under Law No. 11/2020. | 12 April 2021 |
| Indonesia notification on MLI BEPS | Tax Alert regarding Indonesia notification on its completion of its internal procedures for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting. Indonesia confirms completion of its internal procedures for the entry into effect of MLI changes for 22 tax treaties – treaty changes in effect from 1 January 2021. | 8 January 2021 |
| Changes to Indonesia’s Tax Holiday regime | Tax Alert regarding the Minister of Finance (MoF) Regulation No. 130/PMK.010/2020 (“PMK-130”) in relation to changes on Tax Holiday incentive. PMK-130 becomes effective as of 8 October 2020 and revokes MoF Regulation No.150/PMK.010/2018. | 23 November 2020 |
| Super tax deduction for research and development activities in Indonesia. | Tax Alert in relation to the Minister of Finance Regulation No 153/PMK.010/2020 (“PMK-153”) regarding a 300% super tax deduction for research and development (“R&D”) activities conducted in Indonesia. This tax alert highlights the key aspects of PMK-153. |
13 November 2020 |
| New Advance Pricing Agreement implementing regulation | We are pleased to bring you our latest Tax Alert regarding the release of DGT regulation number PER-17/PJ/2020 (PER-17). Upon the issuance of PER-17, the former DGT regulation PER-69/PJ/2010 on APA is revoked and declared void. This tax alert summarizes the key aspects of PER-17. | 26 October 2020 |
| Important tax provisions in the Omnibus Law on Job Creation | We are pleased to bring you our latest Tax Alert regarding the Important tax provisions in the Omnibus Law on Job Creation. This tax alert highlights the key changes on the current Income Tax Law, VAT Law, KUP Law, and the Regional Tax Law. This tax alert is prepared based on draft Omnibus Law consisting of 812 pages, which has been confirmed by the Deputy Speaker of the Indonesian Parliament on 12 October 2020 as the final draft of the Law. |
22 October 2020 |
| Update on importation and/ or delivery of certain strategic taxable goods exempted from VAT | Tax Alert regarding the release of Government Regulation No 48/ 2020 (“GR-48”) to amend GR No 81/ 2015 (“GR-81”), effective on 24 August 2020. GR-48 update certain strategic taxable goods, which the importation and/ or delivery receive VAT exemption facility. | 15 September 2020 |
| Implementing regulation for the mutual agreement procedure (MAP) | Tax Alert regarding the release of regulation number PER-16/PJ/2020 (PER-16), effective on 11 August 2020. PER-16 is the implementing regulation of the Ministry of Finance regulation on mutual agreement procedure (MAP) released in 2019, regulation number 9/PMK.03/2019 (PMK-49). |
15 September 2020 |
| Other value as the tax base for delivery of certain agricultural goods | We are pleased to bring you our latest Tax Alert regarding the release of MoF Regulation No 89/PMK.010/2020 (“PMK-89”), effective on 27 July 2020. PMK-89 permits sellers of certain agricultural products to use 10% of the purchase price as the VAT basis or effective VAT rate of 1% of the purchase price. | 4 September 2020 |
| Extension of tax incentives in response to COVID-19 crisis | Tax Alert regarding the MoF Regulation No 86/PMK.03/2020 (“PMK-86”), dated 16 July 2020, to replace MoF Regulation No 44/PMK.03/2020 (“PMK-44”) regarding the extension of tax incentives given to taxpayers and further expansion on eligible business sectors impacted by the COVID-19 crisis. | 3 August 2020 |
| Income tax facility to manage COVID-19 | Tax Alert regarding the Government Regulation No 29/ 2020 (“GR-29”) as a legal basis for income tax facilities given by the Government to taxpayers, including individuals and businesses, that have contributed to controlling the COVID-19 crisis in Indonesia. | 28 July 2020 |
| Income tax reduction for a public listed company | Tax Alert regarding the Government Regulation No 30/ 2020 (“GR-30”) as the implementing regulation for Article 5(3) of Law No 2/ 2020. GR-30 implements the income tax rate reduction for certain Indonesian listed public companies and is effective on 19 June 2020. | 27 July 2020 |
| Implementing regulation for VAT collection and reporting on e-commerce trade into Indonesia | Tax Alert regarding DGT Regulation No PER-12/PJ/2020 (“PER-12”). PER-12 is the implementing regulation of Minister of Finance Regulation No 48/PMK.03/2020 on the VAT collection and reporting on e-commerce trade into Indonesia. | 7 July 2020 |
| Indonesia deposits MLI ratification | Tax Alert regarding the ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (the MLI) deposited by Indonesia with OECD. | 3 June 2020 |
| VAT Collection on E-Commerce Trade into Indonesia | Tax Alert regarding the release of Minister of Finance (“MoF”) Regulation No 48/PMK.03/2020 (“PMK-48”) on 5 May 2020 regarding VAT collection on e-commerce trade into Indonesia. PMK-48 will be effective on 1 July 2020. | 20 May 2020 |
| Update on implementing regulation for COVID-19 tax incentive | Tax Alert regarding the release of the Directorate General of Tax (“DGT”) Circular Letter No. SE-29/ PJ/2020 (“SE-29”) as the implementing regulation for the Minister of Finance (“MoF”) Regulation No. 44/PMK.03/2020 (“PMK-44”) regarding the tax incentives given to taxpayers affected by the COVID-19 crisis. | 14 May 2020 |
| Custom, excise, and tax incentives on imported goods for COVID-19 treatment | Tax Alert regarding the release of The Minister of Finance (“MoF”) Regulation No 34/PMK.04/2020 (“PMK-34”) to provide customs and/ or excise and tax incentives on import of goods for COVID-19 treatments. | 6 May 2020 |
| Tax update on tax incentives in response to COVID-19 crisis | Tax Alert regarding the release of The Minister of Finance (“MoF”) Regulation No 44/PMK.03/2020 (“PMK-44”), dated 27 April 2020, to replace MoF Regulation No 23/PMK.03/2020 (“PMK-23”) regarding the tax incentives given to taxpayers impacted by the COVID-19 crisis. | 5 May 2020 |
| Implementing regulation for a tax incentive in response to covid-19 | Tax Alert regarding the release of Circular Letter No. SE-19/ PJ/2020 (“SE-19”) by the Directorate General of Tax (“DGT), as the implementing regulation of the Minister of Finance Regulation No. 23/PMK.03/2020 (“PMK-23”) regarding the tax incentives given to taxpayers affected by the COVID-19 crisis. | 24 April 2020 |
| Additional business sectors to receive tax stimulus | Tax Alert regarding the Director-General of Tax (“DGT”) press release on the additional business sectors to receive COVID-19 tax stimulus; and concessions are given by the DGT for income tax returns due on 30 April 2020. | 24 April 2020 |
| New Advanced Pricing Agreement regulation | Tax Alert regarding the release of regulation number 22/ PMK.03/2020 (PMK-22), Guidelines for the Establishment and Implementation of Advanced Pricing Agreements. PMK-22 repeals the prior regulation on advanced pricing agreements (APA) issued by the MoF, regulation number 7/ PMK.03/2015. The stated intent of PMK-22 is to align Indonesia’s APA framework with the OECD/ G20 Base Erosion and Profit Shifting project. | 9 April 2020 |
| Article 25 income tax installments for 2020 | Latest Tax Alert regarding press release No. SP-13/ 2020 concerning the Article 25 income tax installments for 2020 issued by the Directorate General of Tax (“DGT”) on 3 April 2020. |
8 April 2020 |
| Tax policies changes in response to COVID-19 outbreak | Tax Alert regarding Government Regulation in lieu of Law No 1/ 2020 (“PERPPU-1”) to manage the economic impact of the COVID-19 global pandemic, which impacts the Indonesian state’s budget, finances, tax policies, and financing policies. PERPPU-1 is effective on the issuance date. |
6 April 2020 |
| Economic Stimuli in response to COVID-19 | The Economic Stimuli to restrain the negative impact of COVID-19 on the Indonesian economy. The second economic stimulus cover both taxation and non-taxation stimulus as well as measures for the financial sector. We set out in this Alert some key measures provided for in the second economic stimulus. |
31 March 2020 |
| Income Tax Incentive for Labor Intensive Industry | The Indonesian Minister of Finance issued Regulation No 16/ PMK.010/ 2020 (“PMK-16”). PMK-16 provides a reduction of net revenue, spread over six years, for new capital investment or business expansion in labor intensive industry sectors. PMK-16 is effective from the 9 March 2020 |
30 March 2020 |
| New Indonesia Singapore tax treaty | the new double tax agreement (“DTA”) between Indonesia and Singapore, which will replace the DTA that has been in effect since 1992. The new DTA will come into force once ratified by both countries. Most articles will then take effect and replace the existing treaty from 1 January of the year following the second country’s ratification. | 12 February 2020 |
| The Indonesian Government issued Government Regulation No 80/2019 regarding Trading Through Electronic System. GR-80 is the implementing regulation for Law No 7/2014 in relation to Trading and Trading Activities through Electronic Systems. | 12 December 2019 |
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| Update on Tax Allowance Incentive | GR-78 provides an income tax incentive for capital investment in certain business sectors and/or in certain regions (“Tax Allowance Incentive”) | 10 December 2019 |
200% super deduction tax incentive on apprenticeship, internship, and teaching activities (PMK-128) |
PMK-128 is one of the implementing regulations of “GR-45” which was issued and became effective 25 June 2019. | 10 October 2019 |
| Update on Key Tax Law Changes | Indonesian government announces intention to make key tax law changes including corporate tax rate cut, territorial tax system for individuals and taxation of international digital companies | 10 September 2019 |
| Update on bond interest tax regulation | To encourage the development of Indonesia’s financial market through the increase of collective investment contract roles, the Indonesian Government issued “GR-55” | 10 September 2019 |
| Certain documents that can be treated as tax invoice | (DGT) issued a new regulation on certain documents that can be treated as tax invoice through “PER-13” | 2 August 2019 |
Value Added Tax (“VAT”) not collected on certain transportation equipment and related services |
GR-50 provides a tax facility, aiming to encourage the competitiveness of the land, water and air transportation industries and to guarantee the availability of sufficient defense and security equipment to protect | 2 August 2019 |
| Super deduction for HR and RnD activities | GR-45 provides new tax incentives, aiming to encourage investment in labor intensive industries, support job creation and employment, encourage involvement of business and industry sectors to develop high quality human resources, to increase competitiveness, as well as to encourage businesses to conduct (R&D) activities. | 23 July 2019 |
| Update to Controlled Foreign Corporation (CFC) Rules | MoF has released amending regulations which limit the types of profits of a Non-Listed Foreign Entity (NLFE) which can be a deemed dividend in Indonesia. | 12 July 2019 |
| Tax reduction for purchases of very luxurious residential property | (MoF) has adjusted the value threshold of luxury property residences subject to luxury goods tax, and also reduced the withholding tax rate on the transfer of “very luxurious” (sangat mewah) properties. | 8 July 2019 |
| New Mutual Agreement Procedure Guidance | PMK 49 has been released by the MoF to implement the minimum standards contained in Action Plan 14 of the (“OECD”) Base Erosion and Profit Shifting Package in Indonesia. | 23 May 2019 |
| Determination of a permanent establishment (“PE”) | The Minister of Finance (MoF) has issued regulation No. 35/PMK.03/2019 (“PMK-35”) regarding determination of a permanent establishment (“PE”) | 2 May 2019 |
| PMK 215: Calculation on article 25 income tax installment for taxpayers | Article 25 Income Tax Installments for New Taxpayers, Banks, State-owned Companies, Public Listed Companies and Other Taxpayers that Must Provide Periodical Financial Statements | 21 March 2019 |
Update for income tax withholding: On interest from deposits, savings, and Bank Indonesia Certificate |
The Minister of Finance (MoF) recently issued regulation No. 212/PMK.03/2018 (PMK-212) on the final tax regime applying to certain types of interest income. | 20 March 2019 |
PMK-205: Indonesia broadens list of mergers and restructures eligible for tax neutral treatment using tax book value |
“PMK-205” revising the previous regulation on merger, consolidation, spin-off and business take-over using tax book value, MOF Regulation No. 52/PMK.010/2017 (“PMK-52”). | 20 February 2019 |
| Update on Transfer Pricing filing requirements | The release of this revision of PER-02 provides further clarity on the TP documentation related items | 6 February 2019 |
| Tax Treatment for Sales Incentives in Trade Transactions | SE DJP-24 to clarify the tax treatment of sales incentives received by buyers in trade transactions under certain conditions | 18 January 2019 |
| PMK-166 to appoint “IUPK-OP” holders to collect Value Added Tax (VAT) and/ or Luxury Goods Sales Tax (LGST) on the delivery of taxable goods and/ or services by its vendors to the IUPK-OP holder. | 21 January 2019 | |
| Foreign Tax Credit on Offshore Income | PMK-192 to regulate the implementation of Foreign Tax Credit (“FTC”) on offshore income received by a resident taxpayer | 23 January 2019 |
| Tax Treatment of Electronic Commerce Trading | The purpose of the PMK – 210 is to provide equal treatment between e-commerce trading and conventional trading and to provide convenience for e-commerce traders in fulfilling their tax obligations. | 11 January 2019 |
| PMK-167 regulates the tax treatment of expenses related to the provision of food and beverages for employees, and benefits in kind provided to employees in certain areas, that are permitted as tax deductions for the employer | 11 January 2019 | |
Widened eligibility and simplified administration for Indonesia’s |
On 26 November 2018, Indonesia’s Minister of Finance (MOF) signed MOF Regulation No. 150/PMK.010/2018 (PMK-150) providing changes to MOF Regulation No. 35/PMK.010/2018 (PMK-35) on tax holidays, as an incentive to conduct business in Indonesia. | 17 December 2018 |
| Changes to Indonesian rules (DGT Regulation No 25/PJ/2018) | On 21 November 2018, the Director General of Tax (DGT) issued regulation (“PER-25”) revising the anti-tax treaty abuse rules and effective 1 January 2019. This regulation revokes the previous regulation “PER-10” and is of importance to any non-Indonesian resident receiving income from Indonesia. | 03 December 2018 |
| Indonesian Government Launches the 16th Economic Policy Package | On 16 November 2018, the Indonesian Government launched the 16th economic policy package. This contains some important changes for both Indonesian groups and in-bound investors. | 26 November 2018 |
Implementing Regulation on Income Tax Incentive for Small and |
The Minister of Finance (MoF) issued the implementing regulation for Government Regulation No. 23 of 2018 (GR23) regarding income tax incentives for small and medium scale entrepreneurs (SME). | 25 October 2018 |
| On 1 August 2018, the Indonesian Government issued Government Regulation No. 37 of 2018 (“GR-37”), which is effective starting 2 August 2018. | October 2018 | |
| New Regulations on Import Taxes | The Minister of Finance (MoF) has issued MoF Regulation No. 110/PMK.010/2018 (PMK110), effective 13 September 2018, which increases the rate of Article 22 income tax on the importation of certain goods or delivery of goods for other business activities. |
October 2018 |
| The Director General of Taxation (DGT) issued implementing regulations on Indonesian Country-by-Country (CbC) reporting requirements, with the release of 29/PJ/2017 (PER-29). Most taxpayers should now be considering fillings for their second fiscal year under the CbCR rules which is subject to a reporting deadline 12 month after the fiscal year end | September 2018 | |
| New income tax incentive for Small-Medium Scale Entrepreneurs | On 8 June 2018, the Indonesian Government issued Government Regulation No. 23 of 2018 (GR-23), which is effective starting July 1, 2018. | August 2018 |
| New preliminary tax refund procedures | On 12 April 2018, the Indonesian Minister of Finance (MoF) issued MoF Regulation No. 39/PMK.03/2018 (PMK-39), which was effective immediately, to streamline the administration of preliminary tax refund procedures ("Preliminary Refund"). |
10 July 2018 |
| New regulation on foreign manpower utilization | The Government of Indonesia has issued Presidential Regulation Number 20 of 2018 regarding Foreign Manpower Utilization. |
25 May 2018 |
| New tax holiday incentive | On March 29, 2018, Indonesia's Minister of Finance (MOF) signed MOF Regulation No.35/PMK.010/2018 (PMK-35) providing regulations on new tax holidays, as an incentive to conduct business in Indonesia. |
2 May 2018 |
| The Minister of Finance (MoF) of the Republic of Indonesia has issued Regulation No. 9/PMK.03/2018 (PMK 9), which contains some important changes to tax administration in Indonesia. | 27 April 2018 | |
| Debt to equity ratio implementing regulation | The Director General of Tax (DGT) has issued DGT Regulation No. PER-25/PJ/2017 (PER-25) as an implementing regulation on Indonesia's thin capitalization rules, which apply a 4:1 debt-to-equity ratio approach. |
13 March 2018 |
| In late December 2017, the Director General of Taxation (DGT) issued implementing regulations on Indonesian Country-by-Country (CbC) reporting requirements, with the release of 29/PJ/2017 (PER-29). | January 2018 | |
| The New Indonesia’s Controlled Foreign Corporations Rule | The Indonesian Minister of Finance has issued organization No. 107/PMK.03/2017 (PMK-107) on Controlled Foreign Corporations (CFC) which is effective from fiscal year 2017 onwards. |
September 2017 |
| The new Indonesia anti tax treaty abuse rules | On 19 June 2017, the Director General of Tax (DGT) issued regulation No. PER-10/PJ/2017 (PER-10) revising the anti-tax treaty abuse rules. | 9 August 2017 |
| Indonesia Tax alert - The new Indonesia anti tax treaty abuse rules | On 19 June 2017, the Director General of Tax (DGT) issued regulation No. PER-10/PJ/2017 (PER-10) revising the anti-tax treaty abuse rules. | 1July 2017 |
| Indonesia Tax Alert – PMK-169 Debt to Equity | The new regulation provides guidance on the implementation of thin capitalization rules in Indonesia and when borrowing costs may be disallowed because the allowable debt-to-equity ratio is exceeded. |
2 October 2015 |
| 2013 Asia-Pacific R&D incentives | Our 2013 edition has been updated to include Japan, as well as highlighting some significant developments in Singapore. Keep abreast of R&D changes here. |
10 May 2013 |
| Global trade management: adapting to polycentric markets | This new report summarizes the findings and identifies leading practices from the 2011 Ernst & Young LLP Customs and International Trade Symposium. | 1 December 2011 |
| EY's 2011–12 Tax risk and controversy survey | Our survey report examines how a convergence of trends is driving increased financial and reputational risks for global businesses. The survey indicates that the risks are imminent and growing in volume and complexity. Some are unpredictable and others unavoidable; now is the time to plan a course of action to manage them. | 1 November 2011 |
| Global M&A tax survey and trends: The growing role of the tax director | The harder that company boards press for deals to deliver the value they promise, the more that tax directors play a critical role in identifying and delivering that value. That's the message in our second annual review of trends affecting tax aspects of corporate mergers and acquisitions. | 1 November 2011 |
| 2011 Global Mobility Effectiveness Survey | Our fourth survey on global mobility analyzes the trends in changing global mobility strategies, policies and processes of 350 companies, higlighting how leading companies are reacting to the challenging external environment. | 1 October 2011 |
| The role of tax in a changing climate | In issue 05 of T Magazine, we explore the sustainability agenda in the context of a rapidly evolving fiscal and regulatory environment. | 1 September 2011 |
| Global Tax Policy & Controversy Quarterly Briefing - August 2011 | We've heard from you that tax policy and controversy issues are becoming a top priority at the C-suite and board level. Stay up-to-date with our briefing. | 1 August 2011 |
| Indirect Tax Briefing: stay up-to-date | Companies around the world are telling us that indirect taxes are rising up the corporate agenda. Stay up-to-date with global developments by reading our Indirect Tax Briefing. | 1 August 2011 |
| Driving improved supply chain results | How will you improve your supply chain results in this competitive market? Read more on how to get the best results in emerging and developed markets. | 1 July 2011 |
| Seizing opportunity in Global Compliance & Reporting | Don’t allow your GCR processes to perform at yesterday’s standards. Our survey results show the need to formalize plans for improving GCR for the future. | 1 July 2011 |
| Europe’s CCCTB proposals | The proposal for a Common Consolidated Corporate Tax Base (CCCTB) will create winners and losers. Access all our materials related to the CCCTB proposals. | 1 July 2011 |
| VAT and GST: Can indirect tax compliance be easier? | Take a look at how companies are confronting indirect tax management and the nine leading practices they follow. |
1 June 2011 |
| Monitoring tax policy and enforcement shifts | In an exclusive interview from our Tax Policy & Controversy Quarterly Briefing, learn of developments of tax administration in the Americas from CIAT leader Márcio Verdi. |
1 June 2011 |
| VAT and GST: managing the mutinational burden | Take a look at how companies are confronting indirect tax including value added tax and goods and services tax, and the nine leading practices they follow. |
1 May 2011 |
| US healthcare reform: One year in | A political update on the one-year anniversary of the Patient Protection and Affordable Care Act. |
1 April 2011 |
| Transfer pricing information at your fingertips | Quickly identify the transfer pricing rules, practices and approaches adopted by more than 55 countries and territories in our Transfer Pricing Reference Guide for 2011. |
1 April 2011 |
| Tax Policy and Controversy Quarterly Briefing - April 2011 | Learn about the development of leading tax administrations in the Inter-American region from our interview with Márcio Verdi. |
1 April 2011 |
| Indirect taxes: are you up to speed? | Governments are increasingly using indirect taxes to finance politically urgent priorities. Our Indirect Tax Briefing summarizes the changes ahead in VAT, GST and indirect taxes. |
1 April 2011 |
| Indirect tax in 2011 | Provides a detailed overview of the changes ahead in VAT, GST and other indirect taxes. |
1 April 2011 |
| Indirect Tax Briefing - April 2011 | Our new thought leadership, Indirect Tax in 2011, provides a detailed overview of the changes ahead in VAT, GST and other indirect taxes. |
1 April 2011 |
| Alternative Dispute Resolution: a new chapter emerges | Here we set out the different types of ADR tools available in both the pre- and post-filing environments, and discuss the factors to consider. |
1 April 2011 |
| Why transfer pricing still dominates tax agenda | Read about six major trends in transfer pricing. Also, what are four things multinationals should do in regards to transfer pricing? Learn more from our recent survey. |
1 March 2011 |
| Tax policy in 2011 | What distinguishes the tax policies of geographic regions? We have developed a suite of policy reports – covering the Americas, Asia-Pacific and Europe, Middle East, India and Africa. |
1 March 2011 |
| The proposal for a Common Consolidated Corporate Tax Base (CCCTB) will create winners and losers. Access all our materials related to the CCCTB proposals. | 1 March 2011 | |
| 2011 EMEIA tax policy outlook | What distinguishes tax policies of geographic regions? To help answer this questions, we developed a tax policy outlook reports for the Middle East, India and Africa. |
1 March 2011 |
| 2011 Asia Pacific tax policy outlook | What distinguishes tax policies of geographic regions? To help answer this questions, we developed a tax policy outlook reports for Asia-Pacific. |
1 March 2011 |
| 2011 Americas tax policy outlook | What distinguishes tax policies of geographic regions? To help answer this questions, we developed a tax policy outlook reports for the Americas. | 1 March 2011 |
| 2010 Global transfer pricing survey | Read about six major trends in transfer pricing that keep tax professionals up at night. | 1 March 2011 |
| United States 2011 tax legislative outlook | While much of 2010 was shaped by a difficult political and economic climate, 2011 is showing signs of positive economic growth, and policymakers seem encouraged to work together. |
1 February 2011 |
| Tax Policy and Controversy Quarterly Briefing - February 2011 | No matter what your industry or location, tax policy and tax enforcement affect you. This issue explains emerging tax issues on a global and local scale, from China to the US and everywhere in between. |
1 February 2011 |
| Find out in Deficit Reduction Watch how large budget deficits are putting pressure on tax expenditures. As discussions move forward, companies should be alert and participate early in the process. | 1 February 2011 | |
| Tax administration without borders | What should businesses do to reduce the risk of controversy? Find out more in Tax administration without borders. |
1 January 2011 |
| Resolving disputes: ways to reach certainty, sooner | Tax enforcement is on the rise; learn about the pre- and post-filing dispute resolution tools and processes now on offer from tax administrations around the world. |
1 January 2011 |
| Wealth under the spotlight: Tax administration without borders | The financial crisis has shifted the way tax administrations engage with high net worth individuals. Here we outline the changes and how to adjust to rapidly changing taxation policies. |
1 December 2010 |
| Indirect Tax Briefing - April 2011 | Our new thought leadership, Indirect Tax in 2011, provides a detailed overview of the changes ahead in VAT, GST and other indirect taxes. |
1 April 2011 |
| Global tax trends: raising and investing capital | We asked tax directors at 130 of the world's largest companies for their views on the tax issues surrounding transactions. |
1 November 2010 |
| Research incentives in the new tax landscape | R&D is a long acknowledged driver of economic prosperity and competitiveness, and the prevalent view is that more private investment in R&D will yield significant social benefit. |
1 September 2010 |
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