Filter by year: 2026
March 31, 2026
Windfall Tax: Is it Ready for Implementation in Indonesia?
The global oil and gas market has seen a significant price surge as of March 2026. This spike is driven by supply chain disruptions, fluctuating productivity, and international geopolitical tensions that have triggered commodity price instability. This volatility poses a serious risk of inflation, as oil and gas become increasingly difficult to source and domestic […]
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March 31, 2026
VAT and Luxury Goods Tax: The Pillars of Indonesia’s Tax Revenue
Despite the current international economic instability, Indonesia’s Value Added Tax (VAT) and VAT on Luxury Goods recorded significant growth in February 2026. According to the APBN KiTA press conference in March 2026, these sectors contributed a staggering 97.4% of the total increase in state tax revenue compared to the same period last year. This growth […]
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March 31, 2026
In Order to Increase State Revenue, Here Are the Steps the Government Is Taking
At the limited coordination meeting held on Monday, March 16, 2026, at the office of the Coordinating Ministry for Economic Affairs, the Ministry of Finance stated that it would strive to increase revenue without raising taxes and would implement tax efficiency. For your information, according to the February 2026 edition of the State Budget (APBN […]
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March 31, 2026
How to Read Financial Statements?
In every business, it is important for us to read financial statements, whether you are an owner, an investor, a commissioner, a director, a manager, a creditor, a tax officer, an auditor and an accountant. Financial Statements consist of cash flows statements, statement of financial position, statement of comprehensive income, statement of shareholder’s equity, and […]
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March 17, 2026
Nadiem Makarim at Court Defending the Founder’s Share Tax with Prosecutor
Based on the link (https://www.youtube.com/shorts/vPVu7iGn6Sk) we can see that the prosecutor deemed that Nadiem has an income of IDR 5,2 trillion from amount that reported on Nadiem personal income tax return (PITR). Nadiem defended that the tax reported on his PITR is not based on income but based on the Gojek share’s that conducted an […]
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March 17, 2026
March Growth at 30.4%, State Budget Revenue from Tax Sector Continues to Strengthen
The Ministry of Finance has released the APBN KiTa press conference March 2026 edition, which publishes national tax revenue data. Tax revenue at the end of February 2026 showed a positive increase amid growing global turmoil due to the war in the Middle East between the United States and Israel on one side and Iran […]
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March 17, 2026
How to Calculate Global Base Erosion (GloBE) Reconciliation?
Global Base Erosion (GloBE) emerged due to the phenomenon of base erosion and profit shifting. Base erosion and profit shifting is the act of tax avoidance by transferring profits to countries with low or zero tax rates, carried out by multinational companies. Several steps are required to calculate GloBE. The calculation steps are as follows: […]
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February 19, 2026
Permanent Establishment Status for Construction Activities: How Is It Determined?
A Permanent Establishment under the Income Tax Law is a form of business used by individuals residing outside Indonesia to conduct business activities in Indonesia. A Permanent Establishment can be identified from activities including construction activities. In determining the status of a Permanent Establishment, the OECD model and the United Nations Model have different time […]
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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