Regulasi
Aturan, PMK, UU, dan kebijakan teknis.
 - 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 
 - VAT Incentive for Domestic Economy Air Tickets Over Christmas- Finance Regulation No.71/2025 subsidizes 6% of VAT on domestic economy-class air tickets bought 22 Octā10 Jan 2025/26 and flown 22 Decā10 Jan; 
 - Proposed Biodiversity Loss Tax for Indonesia- Indonesia proposes a biodiversity loss tax to fund forest rehabilitation, protect indigenous rights, and accelerate the green economy transition. 
 - BKPM and Finance Ministry Discuss Tax Impact on Production Costs- BKPM and the Finance Ministry are reviewing multiāstage tax burdens that raise production costs and proposing fiscal simplification to boost the 
 - South Jakarta Tax Office Urges Agencies to Boost Tax Compliance- The South Jakarta Tax Office held a briefing for ministries and agencies, covering PMK 59/2022 and filing annual returns using Coretax. 
 - Government Stresses PPh 21 DTP Must Be Paid Cash to Employees- The government states that PPh 21 DTP must be paid in cash to employees, raising net wages by Rp400,000ā600,000 as a stimulus boost consumer demand. 
 - Pertamina and Government Inspect Java SPBU Over Motor Stalling- Drivers reported motor stalling after filling Pertalite. Pertamina and Directorate General of Oil and Gas inspected SPBU on 29 October 2025 to verify 
 - Buleleng Extends Promo Merdeka and Motor Tax Amnesty to Dec 15- Buleleng regency extends Promo Merdeka tax amnesty and motor tax waiver to 15 Dec 2025, to clear PBBāP2 arrears 1994ā2020 and avoid fines. 
 - Digital Taxation to Meet 2026 Revenue Target and Support Growth- 2026 tax target Rp2.692 trillion, 12.8% above 2025, economy up 5%. Digitalization should simplify administration and raise taxpayer trust. 
 - Risks of Illegal UsedāClothing Imports for Revenue and SMEs- The NEXT executive lists five risks of clothing imports: revenue loss, unfair competition, violations, invoice fraud and health hazards. 
 - PPh 21 DTP Must Be Paid Cash to Employees, Not by Companies- PMK No 72/2025 requires cash payment of PPh 21 DTP to employees in manufacturing and tourism; the amount is not treated as taxable income. 
 - Government Simplifies Licensing, Adds Tax Incentives for- The government issued Regulation No. 28/2025 on riskābased licensing, introduced a positiveāfiction system for 132 permits, and expanded tax