Filter by Industry Sector: Taxation
September 10, 2026
How Corresponding Adjustments Prevent Double Taxation in Transfer Pricing Cases
A corresponding adjustment allows an Indonesian resident taxpayer to adjust the transfer pricing component of their taxable income when a related-party transaction has already been corrected elsewhere, whether by the Directorate General of Taxes in a domestic case or by a treaty-partner tax authority in a cross-border case, in order to prevent double taxation. Under […]
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September 10, 2026
DGT Stops e-Objection Application, KSWP Info, and Ex-1 Portal: Services Switch to Coretax and KSWP Portal
The Directorate General of Taxes (DGT) officially stopped the operation of three of its service platforms, namely KSWP Info, e-Objection, and Ex-1 Portal. This closure step was taken following the implementation of the tax administration system update through the implementation of the DGT Coretax. The decree was published through Announcement No. PENG-51/PJ.09/2026 On August 26,2026. […]
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September 10, 2026
Domestic Taxpayers and Indonesian Citizens: Different Reasons and Ways to Apply for MAP According to PMK 172/2023
Multinational corporations increasingly face the risk of double taxation on their cross-border transactions because the tax authorities in the two countries interpret the same transaction differently, especially transactions between affiliated companies that are subject to transfer pricing rules. These issues are difficult to resolve—lodging objections or appeals in one country seldom works, because domestic tax […]
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September 8, 2026
Tax Consultant Firm (KKP) in the Form of a Limited Liability Company (PT): What You Need to Know
A Tax Consultant Firm (KKP) can now be established in the form of a Limited Liability Company (PT), based on Minister of Finance Regulation Number 55 of 2026. The regulation covers establishment and leadership requirements, the composition of the board of directors and commissioners, provisions for when a management member dies or resigns, naming rules […]
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September 8, 2026
Vietnam Cuts MSME Income Tax by 30%, What is the Position of Indonesia’s Tax Incentives?
Per the Warta Ekonomi article on August 24, 2026, the Vietnamese National Assembly passed, by a count of 480 to 1, a resolution to cut income tax by 30% in an extraordinary session. The cut applies to the 2026 and 2027 tax years for individuals, business households, and companies with a maximum annual income of […]
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September 4, 2026
Act Now: The 9-Month Deadline for GloBE Taxpayer Status Registration is Fast Approaching
This is a reminder to taxpayers about their obligations under Director General of Taxes (“DGT”) regulation no. PER-6/PJ/2026 dated May 4, 2026, the implementing regulation for the Global minimum tax (“GMT”) regime in Indonesia. Taxpayers subject to the regime, known as “GloBE” , must register their status online through the DGT Coretax Taxpayer Portal. The […]
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September 1, 2026
The Rules for Taxpayer Proxies have Changed: Here’s What Taxpayers Need to Understand Before 2027
The rules on taxpayer proxies have changed. The government has officially enacted Minister of Finance Regulation (PMK) No. 44/2026 on July 6, 2026, revoking the old regulation, PMK 229/PMK.03/2014. Notable changes include new competency requirements and strict transition deadlines. Taxpayers, especially multinational companies or entities with complex tax structures, who are used to assigning tax […]
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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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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