Regulasi
Aturan, PMK, UU, dan kebijakan teknis.
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.
Purbaya Aims for Hundreds of Trillion Rupiah in Forestry Revenue
Finance Minister Purbaya Yudhi Sadewa targets hundreds of trillion rupiah from forestry via an MoU with the Forestry Ministry, to raise nonâtax
Government Covers PPh 21 for Heritage, Museum and Theatre Staff
PMK 72/2025 lets the government cover PPh 21 for staff in tourism sectors, including privatelyârun heritage sites, museums and theatre venues.
Purbaya: Five Percent Growth Insufficient for Formal Jobs
Finance Minister Purbaya Yudhi Sadewa said Indonesiaâs fiveâpercent growth is insufficient to absorb new formal workers, urging at least 6.7 percent
Sambas Tax Office Educates on SelfâBuilt Property VAT for
Sambas tax service conducted onâsite checks of five selfâbuilt structures over 200 mÂČ, outlining the 20 % VAT KMS calculation and reporting steps for