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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Regulatory Updates
Regulatory Updates
Stay informed with the latest regulatory changes and compliance requirements in Indonesia.
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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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PP 6/2025 JKP Update: New Unemployment Insurance Benefits and Employer Obligations
On 7 February 2025, President Prabowo Subianto signed Government Regulation No. 6 of 2025, amending PP No. 37…
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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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Permenimipas 13/2025 and 1/2026: Indonesia’s Travel Ban and Entry Prohibition Framework Explained
Most foreign executives operating in Indonesia know, in the abstract, that immigration authorities have the power to prevent…
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UU 4/2024: What Indonesia’s Mother and Child Welfare Law Actually Requires From Employers
When Law No. 4 of 2024 on Mother and Child Welfare (Undang-Undang Kesejahteraan Ibu dan Anak or UU…
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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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