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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Service Category: Tax Compliance
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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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Corporate Tax Compliance in Surabaya: What the East Java Context Changes
A company registered in the Genteng district of Surabaya and a company registered in Sukomanunggal are served by…
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Corporate Tax Compliance in Jakarta: What the New Enforcement Environment Actually Requires
A company registered in Jakarta that receives a notification in its Coretax portal on a Monday morning has…
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Face It or Flee It: How to Handle a Tax Audit in Indonesia
The envelope from the local tax office, or Kantor Pelayanan Pajak, tends to land on a finance director’s…
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Indonesia’s New Company Tax Rate Under PP 20/2026: What Changed for PT and CV Entities
For years, registering a new Limited Liability Company in Indonesia came with a quiet advantage that founders rarely…
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