Filter by Industry Sector: Taxation
October 1, 2026
The Procedure for MAP Requests Lodged by the DGT under PMK 172/2023 Explained
Under Minister of Finance Regulation No. 172 of 2023 (“PMK 172/2023”) (Article 41, paragraph 3(c)), in addition to taxpayers and Indonesian citizens, the Director General of Taxes (“DGT”) has the right to request implementation of the Mutual Agreement Procedure (“MAP”) set out in the country’s double taxation agreements (“DTAs”). Grounds for the DGT to request […]
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October 1, 2026
Kinship Relationship Disclosures Now Required for Tax Consultant License Applications
Minister of Finance Regulation No. 55 of 2026 on Tax Consultants and Other Parties Acting as Taxpayer Proxies, which took effect on August 24, 2026, adds new conditions to the tax consultant license application, namely the obligation to disclose kinship relationships with employees of any tax policy-making units of the Director General of Taxes (“DGT”) […]
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October 1, 2026
PMK 55/2026 Changes the Rules of the Game for Tax Consultants: What You Need to Know to Stay Compliant
The Minister of Finance issued Regulation No. 55 of 2026 (“PMK 55/2026”) on Tax Consultants and Other Parties Acting as Taxpayer Proxies on July 22, 2026, and promulgated it on August 24, 2026. The regulation repeals the PMK No111/PMK.03/2014 on Tax Consultants as amended by PMK 175/PMK.01/2022, and is effective from the date of promulgation, […]
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September 30, 2026
OECD Updates GloBE Information Return and Issues New Administrative Guidance: Implications for Multinational Groups in Indonesia
September 2026, the Organization for Economic Co-operation and Development (OECD)/G20 Inclusive Framework on BEPS (Inclusive Framework) released a new package to support the consistent implementation of Global Minimum Tax (GMT) in various jurisdictions. The package contains a full legislative review framework for the domestic rules of implementing countries, updates to the GloBE Information Return (GIR), […]
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September 24, 2026
Welcoming National Maritime Day: Dissecting the Tax Treatment of Shipping Services in Indonesia
Every September 23, Indonesia commemorates National Maritime Day to commemorate the establishment of the First Maritime National Conference in the era of President Soekarno, which was later confirmed through Presidential Decree Number 249 of 1964. This momentum is relevant to review the tax treatment that applies to the shipping sector, considering Indonesia’s position as an […]
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September 22, 2026
From Budget Discipline to Regulatory Change Indonesia August 2026 Tax & Regulatory Bulletin
August 2026 brought a series of significant developments for businesses in Indonesia, from the FY2025 State Budget realization once again earning an unqualified audit opinion, to a wave of new tax and customs regulations, the issuance of Government Regulation No. 33 of 2026 as the implementing regulation for the Personal Data Protection Law, and developments […]
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September 16, 2026
Legal Remedies for GloBE Taxpayers: Appeals and Lawsuits under PER-6/PJ/2026
Under PER-6/PJ/2026, GloBE Taxpayers in Indonesia may challenge tax decisions through two legal remedies. An appeal can be filed with the tax court only against an objection decision and generally concerns the amount of tax payable, while a lawsuit addresses procedural matters, such as tax collection actions or decisions issued without following the prescribed procedures. […]
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September 10, 2026
What Tax Consultants Can Do: Services and License Levels Explained
Tax Consultants in Indonesia are permitted to provide ten categories of tax services, ranging from tax court representation and litigation support to tax due diligence, audit assistance, and general tax documentation and administration. The scope of services a consultant may actually provide depends on their license classification: Level A covers individual taxpayers, Level B extends […]
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Tommy Hendharto Oetomo
Managing Partner
Olina Rizki Arizal
Senior Partner
Zamri Chaniago
Tax Partner
Mawal Kasni
Tax Partner
Dewi Larasati
Legal Partner
Edi Andesta
Valuation Partner