Indonesian tax guides and updates
Indonesian tax reaches a company from several directions at once: what it owes on its own profits, what it must withhold from others, and what it collects on what it sells. These pieces take one obligation at a time and set out who it applies to and what it asks for.
Stamp Duty in Indonesia: Which Documents Need a Bea Meterai
Stamp duty in Indonesia is a flat IDR 10,000 per taxable document. See which documents need a bea meterai, who pays, and how to stamp one late.
9 Oct 2026Tax Refund in Indonesia: Claiming Back an Income Tax Overpayment
A tax refund in Indonesia starts with the annual return. See which route decides it, who gets a faster preliminary refund, and when the money is paid.
9 Oct 2026BPA1 Form (Formerly 1721-A1): The Annual Tax Slip Explained
The BPA1 form (formerly Form 1721-A1) is the annual tax slip your employer must give you: when it is due, what each line shows and how to use it.
8 Oct 2026PPh 25 in Indonesia: Monthly Corporate Tax Instalments
PPh 25 is a company's monthly income tax instalment in Indonesia. See how it is worked out, when it is nil, how to ask for a lower one and when to pay.
8 Oct 2026Late Tax Filing in Indonesia: Fines, Interest and Corrections
Late tax filing in Indonesia costs a fixed fine per return; late tax costs monthly interest. How the bill arrives, and how to correct a return or seek relief.
3 Oct 2026Capital Gains Tax in Indonesia on Selling Company Shares
Capital gains tax in Indonesia on selling shares: how listed and private sales are taxed, what a foreign seller has withheld, and who pays it over.
1 Oct 2026Deductible Expenses in Indonesia: Which Business Costs Count
Deductible expenses in Indonesia: the test every business cost must pass, what the tax return adds back, and the costs that need a list filed with it.
30 Sept 2026Benefits in Kind in Indonesia: Which Employee Perks Are Taxed
Benefits in kind in Indonesia count as the employee's income. Which perks are exempt, the limits on housing, cars and gifts, and how PPh 21 applies.
28 Sept 2026Personal Income Tax Rates in Indonesia: Bands and Allowances
Personal income tax rates in Indonesia: the five bands, the tax-free allowance that comes off first, how non-residents are taxed, and the small-business rate.
28 Sept 2026Special Economic Zones in Indonesia: What Investors Get
What special economic zones in Indonesia give an investor: a corporate income tax reduction of up to 100%, customs and VAT facilities, and who qualifies.
28 Sept 2026What Tax Incentives Indonesia Offers, and What Closed
The tax incentives Indonesia offers a new investment: the allowance and two super deductions are open; the tax holiday closed to new proposals at the end of 2025.
23 Sept 2026Corporate Income Tax Return: Deadline, Filing and Extension
The corporate income tax return in Indonesia: who files, the four-month deadline, what goes with it, and the two-month extension if the audit runs late.
22 Sept 2026