Regulasi
Aturan, PMK, UU, dan kebijakan teknis.
 - Fiscal Reform in Indonesiaās Upstream Oil & Gas: GrossāSplit- Indonesia moves upstream oilāgas contracts to a grossāsplit model, raising uncertainty for operators and requiring coordination between SKK Migas and 
 - Tax Invoice Access Blocked, PKP Must Submit Clarification- Indonesia's tax authority blocks invoice creation for entrepreneurs who miss obligations; they can restore access by submitting clarification 
 - PPh 21 DTP Incentive for NonāPermanent Tourism Workers- Treasury Regulation No 72/2025 gives a stateāfunded PPh 21 incentive to nonāpermanent tourism workers who meet three criteria, for OctoberāDecember 
 - Nov 2025 Tax Calendar: Income Tax Payment & Reporting Deadlines- November 2025: taxpayers must pay October income tax by 17 November and file the monthly return by 20 November, per PMK 81/2024 and PMK 84/2024. 
 - Tax Invoice Access Suspended for Taxpayers Owing Over Rp250- The authority can suspend invoice creation for PKP owing over Rp250 million at Pratama offices or Rp1 billion at offices; clarification can restore 
 - DJP: Coretax Activation Required Only for Registered Taxpayers- Indonesia's Directorate General of Taxes says Coretax activation is required only for taxpayers who have an NPWP or an ID and need tax services. 
 - Special Tax Consultants Needed to Boost UMKM Compliance- The article highlights the need for dedicated tax consultants for Indonesia's micro, small and medium enterprises (UMKM) participating in government 
 - DG Tax 2025 Rule Suspends PKP Invoice Access- Indonesia's Directorate General of Taxation issued PER-19/PJ/2025, defining six conditions that can lead to suspension of electronic tax invoice 
 - Cyprus Extends 0% VAT on Essential Goods to December 2026- Cyprus extends the 0% VAT on essential goods to December 2026 despite 0% inflation in 2025, to protect the purchasing power of vulnerable households. 
 - CPO Reference Price Rises, Export Duty Stays US$124 per MT- CPO reference price rose to US$963.71/MT in November 2025, while export duty stayed US$124/MT; PMK 38/2024ā68/2025 also covers cocoa and pine resin. 
 - National Nutrition Agency Caps MBG Production at 2,500 Meals- The National Nutrition Agency caps daily MBG meals at 2,500 per SPPG, raiseable to 3,000 with certified cooks, to safeguard quality and safety. 
 - Pekanbaru City Seals 15 Billboards Over Unpaid Advertising Tax- 15 billboards in Pekanbaru sealed for unpaid advertising tax since 2023, including three mobileāphone outlets; the action deters nonācompliance. 
 - Income Tax Treatment for Expatriates in Indonesia- Expatriates in Indonesia are classified as domestic or foreign tax subjects, which determines rates, withholding, and filing obligations for income 
 - October 2025 Tax Rules: Tourism Incentive and Export Duties- Government issued October 2025 tax rules, expanding the PPh 21 government-funded incentive to tourism and imposing an export duty on pine resin. 
 - Verification Confirms No Misuse of P3B for Foreign Taxpayers- Indonesia's tax authority confirmed through verification that no misuse of the P3B mechanism occurred for foreign taxpayers, reinforcing tax