Regulasi
Aturan, PMK, UU, dan kebijakan teknis.
DTSEN Initiative Targets Tax Revenue Growth in Indonesia
The President's instruction for 18 ministries to integrate the National Single Social and Economic Data (DTSEN) aims to broaden the tax base, improve
Constitutional Court Rejects Material Test on Pension Tax
On 30 Oct 2025 the Constitutional Court dismissed a petition to test pension tax provisions in Law No. 7/2021, saying the request was unclear.
Nigeria Raises State Share of VAT to 55 Percent
Nigeria will launch a tax reform in 2026, raising the state share of VAT from 50% to 55%, which could increase transfers to over NGN4 trillion (about
Airlangga Confirms Extension of Half Percent Tax for UMKMs
Airlangga Hartarto confirmed the extension of the half percent final tax for UMKMs until 2029 after the initiative was approved in August 2025.
Indonesia Plans Pension Reforms as Elderly Population Surges
BPS data show Indonesiaâs elderly share rose from 8.43 % (2015) to 12 % (2024) and is projected 20.31 % by 2045, prompting pension reform.
Elderly Trend and Tax on Pension Benefits in Indonesia
Recent data show a growing elderly population in Indonesia and the tax rules that apply to pension benefits, relevant for retirees and employers.
Income Tax on Pension Payments: LumpâSum and Periodic Schemes in
Indonesia taxes pension benefits only when paid, applying a final PPh 21 rate for lumpâsum payouts and a progressive rate for regular installments.
Constitutional Court Receives Material Test on Pension Taxation
Indonesiaâs Constitutional Court accepts two materialâtest petitions challenging pension, severance, THT and JHT tax rules as unconstitutional,
1979 UK Pension Still Taxed, Thatcher Reforms Tax Rules
1979 UK pension was taxed despite its small size; Thatcherâs reforms introduced taxâdeferral and the EET model, a system now reflected in Indonesia
Indonesia Pension Tax Scheme EET Model and Participation Gap
Indonesia applies the EET tax model: contributions deductible, payouts taxable; 16 % of workers covered and assets target 60 % of GDP 2045.
Cross-Subsidy Carbon Tax to Ease Income Tax for Low Earners
Indonesia plans a crossâsubsidy scheme using carbon tax revenue to cut income tax for lowâ and middleâincome earners, easing pressure and acceptance.
Indonesia Extends PPh 21 DTP Incentive to Tourism October 2025
PMK 72/2025 expands PPh 21 DTP incentive to 77 tourism KLU codes, effective OctâDec 2025 for staff earning up to IDR 10 million per month.
Govt Expands PPh 21 DTP Incentive to Hotel and Tourism
PMK 72/2025 expands the PPh 21 DTP tax incentive to hotels, restaurants, cafĂ©s and tourism, raising employees' takeâhome pay by about $27â$40 monthly.
PMK 72/2025 Lists Tourism Sectors for PPh 21 DTP Incentive
Ministry of Finance issued PMK 72/2025 listing hotels, night clubs, karaoke as eligible for PPh 21 DTP incentive; UMKM tax extension is being
Distributor Role in Indonesiaâs Electronic Stamp System
Law No. 10/2020 and Treasury Regulation 78/2024 require Peruri and distributors to produce, distribute and sell eâstamps after an upfront deposit.