Indonesia: Sales Taxes: VAT, GST

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New Regulation Update: DGT Regulation No. 18 Of 2025 (PER-18) Concrete Data Definition For Tax Audit Purposes

On September 24, 2025, Indonesia's Directorate General of Taxes (DGT) issued Regulation Number PER-18/PJ/2025 (PER-18), which took effect immediately.

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Alvarez & Marsal

Legal Framework For Establishing A Padel Court Business In Jakarta

Padel, a fast-growing racket sport, is gaining traction in Indonesia. While still relatively new compared to tennis or badminton, interest in building dedicated padel court facilities, particularly in Jakarta...

Indonesia Media & IT

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SSEK Law Firm

PMK 50, PMK 53, And PMK 54 - Redefine Indonesian Crypto Asset Taxation In 2025

On July 28, 2025, the Indonesian Minister of Finance enacted Regulation No. 50 of 2025 concerning Value Added Tax and Income Tax on Crypto Asset Trading Transactions (PMK 50).

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Alvarez & Marsal

E-Commerce Under The Tax Lens: Income Tax Compliance For Digital Platforms

The Government of the Republic of Indonesia has recently issued Minister of Finance ("MoF") Regulation No. 37 of 2025 on Appointment of Third Parties to Collect Income Tax...

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Nusantara Legal Partnership

Crypto Taxation In Indonesia: Key Insights Into MOF Regulation No. 50/2025

Indonesia Technology

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SSEK Law Firm

Indonesia Tax Law: Imposition Of 12% VAT

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SSEK Law Firm

Implementation Of The Value-Added Tax ("VAT") Policy In Indonesia And Cancellation Of General VAT Increase For General Goods

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Nusantara Legal Partnership

The Convergence Of Digital Services And Indirect Tax In APAC

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Alvarez & Marsal

Yacht Imports & Transfers – 75% Luxury Tax Exemption

Adnan Kelana Haryanto & Hermanto

Electric Vehicles ("EV") Regulations In Indonesia: A General Overview

Indonesia Transport

NL

Nusantara Legal Partnership

Indonesia Legal Update: Mechanism To Designate Foreign And Domestic E-Commerce Providers As VAT Collectors

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SSEK Law Firm

Indonesia's Capital Idea: New Regulation Encourages Investment In Nusantara

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SSEK Law Firm

BILLawfact – Amendments To Tax Regime: New Income Tax And VAT Regulations

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Budidjaja International Lawyers

Administrative And Tax Requirements Of Contracts Under Indonesian Law

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SSEK Law Firm

Presidential Regulation No. 109 Of 2025: A New Dawn For Waste-to-energy Projects In Indonesia?

Indonesia Environment

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A&O Shearman

Hot Topics In Corporate Governance In Indonesia

Indonesia Commercial

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SSEK Law Firm

Artificial Intelligence Comparative Guide

Indonesia Technology

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SSEK Law Firm

Revamping Indonesia's TKDN Rules: What MOI Reg. 35/2025 Means For Industry

Indonesia Energy

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SSEK Law Firm

Indonesia Draft Ministerial Regulation: Tax Treatment Of Zakat, Religious Donations And Gifts (Hibah)

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SSEK Law Firm

VAT Obligation For Transactions In The Electronic Systems: Key Points On The Ministry Of Finance Regulation No. 60/PMK.03/2022

Further to our earlier article on Tax Harmonization Law (Indonesia Tax Law – Overview On Taxation Harmonization Law Vol. I: Amendments To Income Tax Law And VAT Law),...

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Nusantara Legal Partnership

Indonesia Tax Law – Overview On Taxation Harmonization Law Vol. II: Voluntary Disclosure Program, Amendment To General Taxation Law And Introduction Of Carbon Tax

In our previous Article on this series, we have discussed the provisions regarding Income Tax Law and VAT Law, regulated in the Harmonization of Taxation Regulations ("HPP Law").

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Nusantara Legal Partnership

Indonesia Tax Law – Overview On Taxation Harmonization Law Vol. I: Amendments To Income Tax Law And VAT Law

General Overview on HPP Law: The Government of Indonesia issued Law No. 7 of 2021 on Harmonization of Taxation Regulation (Harmonisasi Peraturan Perpajakan or "HPP Law")...

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Nusantara Legal Partnership

Indonesia Sings New Tune With Tax Harmonization Law

The Indonesian Government recently introduced a new tax law, namely Law No. 7 of 2021 regarding the Harmonization of Taxation ("Taxation Harmonization Law"), which entered into force on October 29, 2021.

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SSEK Law Firm

印尼营商指南 2021：《综合创造就业法》下之一般营商法律指南

Indonesia Insolvency

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Nusantara Legal Partnership

年インドネシアのビジネス環境：オムニバス法下における法的ビジネスガイド総論

Indonesia Insolvency

NL

Nusantara Legal Partnership

Doing Business In Indonesia 2021 - General Legal Guide For Doing Business In Omnibus Law Era

Indonesia Insolvency

NL

Nusantara Legal Partnership

Law On Harmonization Of Taxation Regulations – General Taxation Provisions

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AKSET Law

SSEK And AmCham Discuss Impact Of Indonesia's Omnibus Law On Halal And Tax Law

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SSEK Law Firm

Indonesia Omnibus Law And The Impact On Tax Laws

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SSEK Law Firm

Indonesia Omnibus Law – Changes To The Mining Law

Indonesia Energy

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SSEK Law Firm

Indonesian Government Imposes VAT On Imported Digital Goods And Services

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SSEK Law Firm

Indonesia Targets Taxation Of Tech Companies To Boost Economy Amid Covid-19

Indonesia Coronavirus

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SSEK Law Firm

Indonesia Provides Tax Incentives In The Wake Of COVID-19

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SSEK Law Firm

Indonesia Omnibus Law – Changes To The Mining Law

(6 November 2020) Indonesia's closely watched omnibus jobs creation bill recently became law. The stated aim of Law No. 11 of 2020 regarding Jobs Creation (the "Omnibus Law") ...

Indonesia Energy

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SSEK Law Firm

Indonesian Government Imposes VAT On Imported Digital Goods And Services

Indonesia's Minister of Finance ("MOF") recently issued a regulation on the imposition of value-added tax ("VAT") on intangible taxable goods and services

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SSEK Law Firm

Indonesia Targets Taxation Of Tech Companies To Boost Economy Amid Covid-19

Indonesia is set to tax tech companies that may or may not have a legal presence in the country, as electronic transactions and the use of streaming services and online telecom apps have increased notably...

Indonesia Coronavirus

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SSEK Law Firm

Indonesia Provides Tax Incentives In The Wake Of COVID-19

In response to the COVID-19 pandemic, the Indonesian Minister of Finance ("MOF") has issued a regulation on tax incentives aimed at stabilizing the economy ...

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SSEK Law Firm

Seeking Clarity In The Government's Recent Tax Incentives

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Assegaf Hamzah & Partners

At A Glance – The Indonesia Tax Amnesty

The long-awaited Indonesia's tax amnesty bill was finally passed by the parliament on Tuesday, 28 June 2016.

WL

Withers LLP

Government Introduces Regulatory Framework On Bonded Logistic Centers

As part of the second economic stimulus package introduced by the government last September aimed at boosting the country's economy, the government issued Government Regulation No. 85 of 2015...

Indonesia International

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Baker & McKenzie - Hadiputranto, Hadinoto & Partners

Introduction To Bonded Storage Areas

The government established the legal framework for Bonded Storage Areas in order to incentivize industrial production and trade across the country.

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AKSET Law

Tax Issues For Businesses In Indonesia

Indonesia employs a selfassessment tax system by which taxpayers assess and report their tax obligations for the tax period in question to the Indonesian Tax Office through a tax return.

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SSEK Law Firm

New luxury tax tariffs on sales of motor vehicles

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Makarim & Taira S.

Policy Package To Improve Indonesian Investment Climate

Indonesia Commercial

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Soewito Suhardiman Eddymurthy Kardono

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Latest Videos

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24 P2P Lending FAQs, InvIT Norms & Amazon's NBFC Play – Sept 6, 2025 (Podcast)

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AK & Partners

It Depends – Can My Trust Access The Land Tax Exemption?

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Cooper Grace Ward

It Depends – Are directors personally liable for company tax debts?

CG

Cooper Grace Ward

It Depends – Is there duty payable on the sale of my business?

CG

Cooper Grace Ward

#TaxMantra | AAR To BAR - A Quantum Change

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Vaish Associates Advocates

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