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.
Late 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 2026Annual Personal Tax Return in Indonesia: Filing Rules for Expats
Your annual personal tax return in Indonesia: who has to file, what it reports, the 31 March deadline, and what changes in the year you arrive or leave.
22 Sept 2026Transfer Pricing in Indonesia: Documentation a Subsidiary Needs
Transfer pricing in Indonesia for a subsidiary: the four thresholds for a master file and local file, when they must be ready, and what reaches the tax office.
22 Sept 2026VAT Compliance in Indonesia: Rates, Invoices and Input VAT
VAT compliance in Indonesia for a registered company: the rate on a price, when an e-Faktur is due, claiming input VAT and the monthly return.
22 Sept 2026Dividend Tax in Indonesia: Foreign and Resident Shareholders
Dividend tax in Indonesia turns on who receives it: what a foreign owner has withheld, how a treaty lowers it, and when a resident owes nothing.
21 Sept 2026