Verification Confirms No Misuse of P3B for Foreign Taxpayers

The Directorate General of Taxes (DGT) conducted a verification on 31 October 2025 to assess whether the P3B provision was being abused by foreign taxpayers (WPLN). The test concluded that no abuse was detected.

P3B is a tax rule that allows foreign taxpayers to claim credit for foreign‑source income to avoid double taxation. The verification examined transaction records and financial statements of multinational entities.

The finding strengthens legal certainty for foreign taxpayers and demonstrates DGT’s commitment to fair tax enforcement. It is expected to boost confidence among foreign investors and support Indonesia’s investment climate.