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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Indonesia Thin Capitalization Rules: The 4:1 DER Rule and Interest Deductibility for PT PMA
A foreign parent company lends money to its Indonesian subsidiary. The subsidiary books the interest as a deductible…
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What Changed: PMK 229/2014 vs PMK 44/2026 and Why It Matters for Your Company
For twelve years, the same ministerial regulation governed how companies in Indonesia could appoint someone to represent them…
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PER-6/PJ/2026: Indonesia’s Administrative Framework for Global Minimum Tax Is Now in Force
The OECD/G20 Pillar Two framework has been operational in Indonesia since 1 January 2025, when the Income Inclusion…
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PER-12/PJ/2025: How the VAT Collection Framework for Digital Services Has Been Rebuilt for Coretax
Every foreign digital business that has been collecting VAT on services delivered to Indonesian users, streaming platforms, SaaS…
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PMK 37/2025: Marketplace Platforms Now Collect Income Tax on Behalf of Domestic Sellers
Indonesia’s e-commerce market generated approximately Rp487 trillion in transaction value in 2024, according to BPS and DJP data.…
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PMK 28/2026: Indonesia’s Accelerated Tax Refund Rules Have Changed, and Most Companies Don’t Know Their Status Has Reset
Somewhere between Rp361 trillion in accelerated tax refunds, a letter from the Corruption Eradication Commission flagging systemic abuse,…
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