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.
Batam Free Trade Zone: Customs, VAT and Licences for Investors
What the Batam free trade zone changes for a company: import duty and VAT relief on goods, licences from BP Batam through OSS, and what still applies.
27 Oct 2026Tax Residency in Indonesia: The Three Tests and the 183 Days
Tax residency in Indonesia: the three tests, how the 183 days are counted, when residence starts and ends, and the certificate of domicile for treaty claims.
22 Oct 2026Indonesia Singapore Tax Treaty: Rates, Service Fees and Claims
What the Indonesia Singapore tax treaty lets Indonesia withhold on dividends, interest and royalties, when a service fee is taxed, and how to claim the lower rate.
19 Oct 2026PPh 26 in Indonesia: Paying a Foreign Parent or Supplier
PPh 26 is the tax an Indonesian company withholds when it pays someone abroad. Rate, due dates, the VAT beside it and when the cost is deductible.
16 Oct 2026Kurs Pajak: Tax Exchange Rate in Indonesia for VAT and Imports
Kurs pajak explained: the Finance Minister’s weekly tax exchange rate in Indonesia, where to find it, and which rate VAT, imports and stamp duty use.
16 Oct 2026PPh 22 in Indonesia: Imports, Government and Marketplace Sales
PPh 22 is income tax collected in advance on imports, government sales and marketplace sales. The current rates, who collects it and how you credit it.
15 Oct 2026PPh Final in Indonesia: The 0.5% Tax for Small Businesses
PPh final is Indonesia’s 0.5% tax on small businesses’ gross turnover: who can use it, the IDR 500 million tax-free part for individuals, and how it is paid.
15 Oct 2026Corporate Income Tax Rate in Indonesia: 22% and the Reductions
What a company pays in Indonesia: the 22% corporate income tax rate, the half rate for smaller companies with a worked example, and the listed-company rate.
13 Oct 2026Stamp 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 2026