Newsletter

Newsletter

Newsletter

We provide you a brief summary of new tax regulations in our tax newsletter. It is expected to facilitate you to understand tax regulations with greater ease. In addition, you can find our perspective inside this newsletter.

Published

Newsletter - New Regulation on The Implementation of Taxpayer's Status Confirmation and Fiscal Facilities for Infrastructure Projects
DDTC Newsletter Vol.04 | No.10
New Regulation on The Implementation of Taxpayer’s Status Confirmation and Fiscal Facilities for Infrastructure Projects

27 November 2020

Total Downloads 956

The government has recently released several new laws, including the law on stamp duty and law on job creation which contains tax clusters (General Tax Provisions and Procedures Law, Income Tax Law, VAT Law, and Local Taxes and Charges Law) …

Newsletter - New Regulation on Stamp Duty and Tax Cluster Changes in Job Creation Law
DDTC Newsletter Vol.04 | No.09
New Regulation on Stamp Duty and Tax Cluster in Job Creation Law

6 November 2020

Total Downloads 1558

The government has recently released several new laws, including the law on stamp duty and law on job creation which contains tax clusters (General Tax Provisions and Procedures Law, Income Tax Law, VAT Law, and Local Taxes and Charges Law) …

Newsletter - Recent Regulations on Tax Holiday Incentives and Super Tax Deduction for R&D Activities
DDTC Newsletter Vol.04 | No.08
Recent Regulations on Tax Holiday Incentives and Super Tax Deduction for R&D Activities

16 October 2020

Total Downloads 1311

The government has recently revised the regulations on the granting of tax holidays for pioneer industries. The revisions cover several important changes. Moreover, this edition discusses the provisions on super tax deduction for R&D activities …

Newsletter - DGT 2020-2024 Strategic Plan and Extension Period of Several Tax Incentives to Contain the Impact of Covid-19 Pandemic
DDTC Newsletter Vol.04 | No.07
DGT 2020-2024 Strategic Plan and Extension Period of Several Tax Incentives to Contain the Impact of Covid-19 Pandemic

02 October 2020

Total Downloads 1547

This edition of the newsletter reviews DGT strategic plan (Rencana Strategis/Renstra) for 2020 to 2024, extension of validity period of several existing facilities, and additional Covid-19 related tax incentives …

Newsletter - VAT Borne by the Government Incentive for Mass Media and the National Implementation of E-Faktur 3.0
DDTC Newsletter Vol.04 | No.06
VAT Borne by the Government Incentive for Mass Media and the National Implementation of E-Faktur 3.0

18 September 2020

Total Downloads 1659

To address the impact of Covid-19 on the productivity of printed mass media, the government provides VAT Borne by the Government facility on imports and/or supplies of newspaper and magazine paper to press companies …

Newsletter - Additional Covid-19 Related Tax Incentives and Technical Guidelines for the Appointment of E-Commerce VAT Withholders
DDTC Newsletter Vol.04 | No.05
Additional Covid-19 Related Tax Incentives and Technical Guidelines for the Appointment of E-Commerce VAT Withholders

04 September 2020

Total Downloads 1210

To address the impact of the Covid-19 pandemic, the government increases Article 25 Income Tax installment discounts and provides new incentives in the form of final Income Tax Borne by the Government …

Newsletter - Procedures for Filing Objection Letters Electronically
DDTC Newsletter Vol.04 | No.04
Procedures for Filing Objection Letters Electronically

21 August 2020

Total Downloads 1340

This edition reviews the procedures for electronic filing of objection letters through DGT online. In addition, the newsletter outlines the stipulation of all taxpayers …

Newsletter - Provisions on Aid, Donations, and Grants that Are Not Objects of Income Tax and Transfer of Authority for the Granting of Tax Allowances
DDTC Newsletter Vol.04 | No.03
The Expansion of Business Classification of Taxpayers Receiving Covid-19 Tax Incentives

07 August 2020

Total Downloads 1210

This edition of the newsletter reviews a regulation pertaining to aid, donations and grants that are objects of income tax and the transfer of authority for the granting of tax allowances …

DDTC Newsletter Vol.04 | No.02
The Expansion of Business Classification of Taxpayers Receiving Covid-19 Tax Incentives

23 July 2020

Total Downloads 1030

The ongoing spread of Covid-19 compels the government to expand the scope of the sectors that will receive tax incentives to reduce its negative impact on the economy …

Newsletter - Reduction of Income Tax Rates for Publicly Listed Companies and Establishment of VAT Withholder Criteria for E-Commerce Businesses
DDTC Newsletter Vol.04 | No.01
Reduction of Income Tax Rates for Publicly Listed Companies and Establishment of VAT Withholder Criteria for E-Commerce Businesses

10 July 2020

Total Downloads 1307

To address the threat of financial stability due to the Covid-19 pandemic, not only is the government intensifying the provision of tax incentives …

Newsletter - Latest Income Tax Facilities to Address Covid-19 and Guidelines for the DGT's Tasks in the New Normal
DDTC Newsletter Vol.03 | No.13
Latest Income Tax Facilities to Address Covid-19 and Guidelines for the DGT’s Tasks in the New Normal

25 June 2020

Total Downloads 1356

This edition reviews new regulations on income tax-related facilities to address Covid-19, through the issuance of Government Regulation …

Newsletter - Electronic Trial Proceedings of the Tax Court
DDTC Newsletter Vol.03 | No.12
Electronic Trial Proceedings of the Tax Court

12 June 2020

Total Downloads 904

This edition reviews the updates by the Tax Court on the provisions related to electronic trial proceedings …

Newsletter - VAT on Digital Goods and Services from Overseas and The Resuming of Trial Proceedings and Tax Court Services
DDTC Newsletter Vol.03 | No.11
VAT on Digital Goods and Services from Overseas and The Resuming of Trial Proceedings and Tax Court Services

28 May 2020

Total Downloads 929

This edition of the newsletter reviews the regulations on the imposition of VAT on intangible taxable goods …

Newsletter - Expansion of Types of Taxpayers Affected by COVID-19 who Receive Tax Incentive
DDTC Newsletter Vol.03 | No.10
Expansion of Types of Taxpayers Affected by COVID-19 who Receive Tax Incentive

14 May 2020

Total Downloads 1887

This edition reviews the main tax provisions concerning the expansion of the types of taxpayers entitled to benefit from tax incentives amidst the outbreak …

Newsletter - Tax Return Procedures During COVID-19 Pandemic and Provisions on Article 25 Income Tax Installments at a New Rate
DDTC Newsletter Vol.03 | No.09
Tax Return Procedures During COVID-19 Pandemic and Provisions on Article 25 Income Tax Installments at a New Rate

30 April 2020

Total Downloads 1340

Prevention and handling of Covid-19 spread remain the government’s current focus. As such, this edition of the newsletter reviews a variety of related regulations …

Newsletter - New Tax Facilities on Goods and Services Required to Address COVID-19 and Revision on 2020 State Budget
DDTC Newsletter Vol.03 | No.08
New Tax Facilities on Goods and Services Required to Address COVID-19 and Revision on 2020 State Budget

16 April 2020

Total Downloads 1834

The spread of COVID-19 which has not declined has made the Government of Indonesia expand the relaxation of taxes, customs, and excise provisions to address pandemic …

Taxation Policies to Counter the Threat of Economic Recession and the Issuance of APA Implementing Regulation
DDTC Newsletter Vol.03 | No.07
Taxation Policies to Counter the Threat of Economic Recession and the Issuance of APA Implementing Regulation

02 April 2020

Total Downloads 2686

The coronavirus outbreak compels the government to implement a series of policies to save the national economy. The policies in the taxation sector include relaxation …

Newsletter - The Terms of Service of The DGT and Tax Court Temporary Suspension in Response to COVID-19
DDTC Newsletter Vol.03 | No.06
The Terms of Service of The DGT and Tax Court Temporary Suspension in Response to COVID-19

19 March 2020

Total Downloads 1326

This edition summarizes the measures undertaken by the government through taxation policies in the last two weeks due to the outbreak of the corona virus (COVID-19) …

Newsletter - Changes in Small Tax Office’s Tasks, Functions and Operational Procedures
DDTC Newsletter Vol.03 | No.05
Changes in Small Tax Office’s Tasks, Functions and Operational Procedures

05 March 2020

Total Downloads 1471

This edition of the newsletter reviews a number of regulations concerning the changes in the Small Tax Office’s tasks and functions. Such changes have rendered the issuance of a regulation that segments taxpayers by the Directorate General of Taxes (DGT) …

Newsletter - Latest Provisions on Indonesia's Tax Allowance
DDTC Newsletter Vol.03 | No.04
Latest Provisions on Indonesia’s Tax Allowance

21 February 2020

Total Downloads 1256

This newsletter covers some of the latest provisions related to taxation. There are two regulations regarding tax incentives, namely provisions of tax allowance and affirmation related to VAT facilities for certain port service recipients …

Newsletter - The Revocation of Treasurer’s Taxpayer Identification Number and VAT Policy on Textbooks
DDTC Newsletter Vol.03 | No.03
The Revocation of Treasurer’s Taxpayer Identification Number and VAT Policy on Textbooks

06 February 2020

Total Downloads 1083

This edition reviews the provision regarding the annulment of the treasurer’s taxpayer identification number. In addition, this newsletter explores a new regulation concerning VAT exemptions on …

Newsletter - Taxation Provisions on Imports of Consigned Goods & the Simplification of Customs Registration
DDTC Newsletter Vol.03 | No.02
Taxation Provisions on Imports of Consigned Goods & the Simplification of Customs Registration

25 January 2020

Total Downloads 835

This edition reviews some provisions related to the exemption of import duties for taxable goods, including for oil-gas and geothermal sectors and for scientific research and development …

Newsletter - Realization of 2019 State Budget & Indonesia's Position in MLI
DDTC Newsletter Vol.03 | No.01
Realization of 2019 State Budget & Indonesia’s Position in MLI

10 January 2020

Total Downloads 931

This early January 2020 edition reviews the revenue and expenditure realization in 2019. Overall, the state revenue realization in 2019 amounted to Rp1,957.2 trillion or 90.4% of the 2019 State Budget target set at Rp2,165,1 trillion …

Newsletter - New Provisions on Land & Building Tax
DDTC Newsletter Vol.02 | No.11
New Provisions on Land & Building Tax

20 December 2019

Total Downloads 834

This edition reviews several new provisions related to the Land and Building Tax, primarily for the Plantation, Mining, and Forestry Sectors (PBB-P3). As of 1 January 2020, the government will expand the classification of tax objects for PBB-P3 and other sectors …

Newsletter - Tax Facilities for Certain Investments and New Provisions Related to Taxation Data, Excise and e-Trade
DDTC Newsletter Vol.02 | No.10
Tax Facilities for Certain Investments and New Provisions Related to Taxation Data, Excise and e-Trade

05 December 2019

Total Downloads 1049

The following Newsletter provides a description of the most recent tax facilities regulation for certain investments to encourage capital investments in terms of economic growth and business sector development …

Newsletter - Government Launched Temporary Safeguard Import Duty
DDTC Newsletter Vol.02 | No.09
Government Launched Temporary Safeguard Import Duty

15 November 2019

Total Downloads 1205

This edition of the newsletter explores four new regulations concerning the Safeguard Import Duty on certain imported products, including aluminum foil and fabric products. Moreover, this edition reviews the increase in Indonesia’s paying taxes ranking from 112 to 81 …

Newsletter - Increase of Tobacco Product Excise Rate & Re-stipulation of Sales Taxes on Luxury Goods for Motor Vehicles
DDTC Newsletter Vol.02 | No.08
Increase of Tobacco Product Excise Rate & Re-stipulation of Sales Taxes on Luxury Goods for Motor Vehicles

01 November 2019

Total Downloads 1294

This edition reviews the new provision on the increase in tobacco products excise rates (CHT) as well as changes in the retail sales prices (HJE) …

Newsletter - VAT Refund for Tourist: Simplified Retail Shop Registration Mechanism
DDTC Newsletter Vol.02 | No.07
VAT Refund for Tourist: Simplified Retail Shop Registration Mechanism

18 October 2019

Total Downloads 1243

This edition reviews the latest VAT refund mechanism for tourists. Through DGT Reg No. 17/2019, the Directorate General of Taxes facilitates the mechanism for PKP retail stores willing to participate in the VAT Refund for tourist scheme …

Newsletter - New Provisions on Article 25 Income Tax Installment and Compliance Risk Management
DDTC Newsletter Vol.02 | No.06
New Provisions on Article 25 Income Tax Installment and Compliance Risk Management

04 October 2019

Total Downloads 1314

This edition discusses the government effort to improve compliance, namely SE-24/PJ/2019. The circular letter contains the information regarding a follow-up to the tax amnesty program and Exchange of Information (EoI) through compliance risk management (CRM) …

Newsletter - Technical Rules for Super Tax Deduction on Vocational Activities Released
DDTC Newsletter Vol.02 | No.05
Technical Rules for Super Tax Deduction on Vocational Activities Released

20 September 2019

Total Downloads 1269

This edition reviews the technical rules regarding the provision of super tax deduction facility for taxpayer who performed vocational activity. In order to get this incentive, taxpayers must meet several provisions as stated in Mof Reg No. 128/2019 …

Newsletter - New Fiscal Relaxation for Pharmaceutical, Upstream Oil & Gas and Tourism Sectors
DDTC Newsletter Vol.02 | No.04
New Fiscal Relaxation for Pharmaceutical, Upstream Oil & Gas and Tourism Sectors

06 September 2019

Total Downloads 1272

This edition reviews several fiscal incentives given to certain sectors, among others, the preliminary return of VAT overpayment for pharmaceutical wholesalers, medical devices distributors, and State-Owned enterprises subsidiary …

Fiscal Incentives for Electric Vehicles and Fiscal Policy Plan for the Year of 2020
DDTC Newsletter Vol.02 | No.03
Fiscal Incentives for Electric Vehicles and Fiscal Policy Plan for the Year of 2020

23 August 2019

Total Downloads 1180

This newsletter discusses some of the latest regulations and policies on fiscal aspects in Indonesia. The government itself has delivered the targets of tax revenue for 2020 through the Budget Statement Speech before the House of Representatives on 16 August 2019 …

Newsletter - Regulations on Re-exporting Imported Goods and Temporary Import are Tightened
DDTC Newsletter Vol.02 | No.02
Regulations on Re-exporting Imported Goods and Temporary Import are Tightened

09 August 2019

Total Downloads 716

This edition discusses the latest tax regulation of re-exporting imported goods and temporary import. There are some crucial changes in both regulations …

Newsletter - Tax Incentives For Transportation Sector, Sanction For Customs, And Target Of Extensification
DDTC Newsletter Vol.02 | No.01
Tax Incentives for Transportation Sector, Sanction for Customs, and Target of Extensification

25 July 2019

Total Downloads 962

This edition discusses the latest tax incentive provided by the government for business players in transportation sector in the form of non-collected VAT …

Newsletter - New Super Tax Deduction for Corporate Taxpayers
DDTC Newsletter Vol.01 | No.10
New Super Tax Deduction for Corporate Taxpayers

11 July 2019

Total Downloads 907

This edition of the newsletter reviews the tax incentive policy in the form of a super tax deduction for vocational as well as research and development (R&D) activities for corporate taxpayers. This incentive is issued through Government Regulation No. 45 of 2019 …

Newsletter - Tax Relaxation of Luxurious Housing, Control of Local Tax, and Restructuring of Tax Authority
DDTC Newsletter Vol.01 | No.09
Tax Relaxation of Luxurious Housing, Control of Local Tax, and Restructuring of Tax Authority

27 June 2019

Total Downloads 934

This edition covers five new tax regulations in Indonesia. In general, there exist two new provisions providing relaxation for taxation on the luxurious property in Indonesia by increasing the threshold of the selling prices and transfer prices as well as decreasing Article 22 Income Tax rate …

Newsletter - Increased Housing Price Thresholds for VAT Exemptions
DDTC Newsletter Vol.01 | No.08
Increased Housing Price Thresholds for VAT Exemptions

14 June 2019

Total Downloads 989

This edition of the newsletter reviews government policies in increasing the housing price thresholds for VAT exemptions. The government has also recently issued a regulation to provide certainty regarding the taxation aspects of free trade zone products through PMK No.84/PMK.04/2019 …

Newsletter - Towards Certainty in Tax Dispute Resolution
DDTC Newsletter Vol.01 | No.07
Towards Certainty in Tax Dispute Resolution

16 May 2019

Total Downloads 921

This edition of the newsletter reviews new provisions concerning requests for mutual agreement procedure (MAP) implementation in Indonesia. The new provisions are contained in the Minister of Finance Regulation No. 49/PMK.03/2019, effective as of April 26, 2019. The regulation comprises several significant changes …

Newsletter - Provision Regarding the Calculation of Taxable Income for Life Insurance Companies
DDTC Newsletter Vol.01 | No.06
Provision Regarding the Calculation of Taxable Income for Life Insurance Companies

30 April 2019

Total Downloads 853

The government has issued a new provision regarding the estimation of corporate income tax (CIT) for life insurance companies if there exists any claim or benefit from policyholders. This is regulated through the Director General of Taxes Circular Letter No. SE-08/PJ/2019 that serves as a complementary to SE-97/PJ/2011 …

Newsletter - The Criteria of Permanent Establishments and Tax Service Complaint Channels
DDTC Newsletter Vol.01 | No.05
The Criteria of Permanent Establishments and Tax Service Complaint Channels

16 April 2019

Total Downloads 982

This edition reviews a new government regulation that clarifies the definition and criteria for a business to be deemed as a permanent establishment or non-permanent establishment. A regulation extending anti-dumping import duties (bea masuk anti-dumping/BMAD) on biaxially oriented polypropylene imports from Thailand and Vietnam is also explored. In addition, excisable goods entrepreneurs are required to submit excisable goods entrepreneur registration data to be compiled into a database …

Changes in The Taxation Provisions of International Trade and Digital Economy
DDTC Newsletter Vol.01 | No.04
Changes in The Taxation Provisions of International Trade and Digital Economy

04 April 2019

Total Downloads 999

This newsletter reviews some of the taxation provisions issued in the month of March 2019. There are two regulatory changes in the context of customs sector, namely the provisions regarding customs in the export sector and anti-dumping import duties (Bea Masuk Anti Dumping/BMAD). With regard to international trade taxes, this newsletter also summarizes the taxation policies …

Newsletter - Deadline For The Filing Of Annual Personal Income Tax Returns
DDTC Newsletter Vol.01 | No.03
Deadline for The Filing of Annual Personal Income Tax Returns

21 March 2019

Total Downloads 332

This edition reviews the extension of the filing of the annual personal income tax return deadline formerly set on March 31, 2019. Moreover, viewers may find information regarding the electronic channels to file the annual tax return. The newsletter also provides an update concerning the issuance of a new provision stipulating the exemption of export levies of …

Newsletter - Fiscal Facilities For Boosting Investment and Economic Growth
DDTC Newsletter Vol.01 | No.02
Fiscal Facilities For Boosting Investment and Economic Growth

08 March 2019

Total Downloads 258

This edition contains provisions that provide business convenience to encourage investment in Indonesia, mainly for the administration. In the context of investment, there are provisions relating relaxation of the withholding of income tax (PPh) on foreign exchange from natural resource export proceeds (Devisa Hasil Ekspor Sumber Daya Alam/DHE SDA) and tax facilities …

Newsletter - ‘3 in 1’ Tax Services through iKSWP Application
DDTC Newsletter Vol.01 | No.01
‘3 in 1’ Tax Services through iKSWP Application

22 February 2019

Total Downloads 434

Published every two weeks, DDTC Newsletter provides information and reviews of changes regarding taxation policies in Indonesia. Some of the latest regulations in Indonesia summarized in this publication include the latest services provided by the Directorate General of Taxes to …

Newsletter - Update on New Tax Holiday Regime in Indonesia
DDTC Tax Newsletter 03
Update on New Tax Holiday Regime in Indonesia

16 April 2018

Total Downloads 346

In the effort to attract new investments through fiscal incentives, the Government of Indonesia has issued new Tax Holiday Regulation by stipulating MoF Regulation No. 35/PMK.010/2018 (“PMK 35/2018”). This new regime does not only provide more legal certainty, but also simplify the procedures and fa…

Newsletter - An Update on CbC Reporting Regulations in Indonesia
DDTC Tax Newsletter 02
An Update on CbC Reporting Regulations in Indonesia

18 January 2018

Total Downloads 416

It has been approximately a year since the release of Minister of Finance Regulation No. PMK 213/PMK.03/2016 that the CbC Reporing implementing regulation is finally published by the DGT through Peraturan Dirjen Pajak No. PER-29/PJ/2017. Nevertheless, PER-29 has succeeded in providing much clarity to…

DDTC Tax Newsletter - Indonesia Adopts CbC Reporting and New Transfer Pricing Documentation Requirements
DDTC Tax Newsletter 01 (January 2017)
Indonesia Adopts CbC Reporting and New Transfer Pricing Documentation Requirements

31 January 2017

Total Downloads 750

The much anticipated regulations on adoption of CbC Reporting and the updated transfer pricing documentation requirements has been just issued by way of Minister of Finance Regulation No. PMK 213/PMK.03/2016. Find out more about the changes and how these recent updates may impact your transfer prici…

Inquiry Form

[]
1 Step 1
Nameyour full name
Questionmore details
0 / 300
Previous
Next

We will send you all information about taxes, feel free to subscribe.