PMK 15/2025: Indonesia’s New Tax Audit Procedure Rules
A company under audit assembled its supporting documentation the way it always had, gathering records as the auditor’s…
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Case Study: Handling a DJP Tax Audit for a Foreign Manufacturing Company
A note before this starts. What follows is an illustrative scenario, built from a pattern consistent with how…
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Presidential Regulation No. 68 of 2025: Why a Payment Fintech Now Sits Inside Indonesia’s Tax System
When a state-owned payment technology subsidiary starts appearing in conversations about VAT compliance, most finance teams assume something…
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PMSE vs SPP-TDLN: Two Digital VAT Schemes Running Side by Side, Not Replacing Each Other
A finance controller reconciling a July invoice for a cloud subscription noticed something odd. VAT had been deducted,…
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Tax Compliance Batam: FTZ-Specific Tax Obligations for Foreign Companies
A finance manager at a manufacturing PT PMA in Batam once described the moment her company received a…
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Indonesia Complete Tax Treaty List: DTA Countries, WHT Rates, and How to Claim Treaty Benefits
The difference between applying the correct tax treaty rate and missing the procedural requirements in Indonesia is not…
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Indonesia Tax Loss Carryforward: How PT PMA Can Use Rugi Fiskal to Reduce Future Tax
A PT PMA posts a commercial loss in its first two years of operation. Startup costs, pre-revenue expenses,…
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e-Faktur Indonesia: How to Issue, Correct, and Reconcile Tax Invoices Under Coretax
An Indonesian company’s finance team issues a tax invoice to a PKP client on the 18th of the…
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Indonesia Corporate Income Tax Guide for PT PMA: Rates, Deductions, and PPh 25 Installments
Twenty-two percent. That is the headline. A PT PMA in Indonesia pays corporate income tax at a flat…
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WHT on Royalties and Management Fees in Indonesia: The Three-Test Framework Every MNC Must Know
An Indonesian PT PMA pays a management fee to its parent company in Singapore. The fee is documented…
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