Regulasi

PMK, UU, dan peraturan teknis terbaru terkait perpajakan dan fiskal.

Illustration of tax regulation document for freelance workers

Aturan Penghitungan Pajak Penghasilan untuk Pekerja Bebas

Pekerja bebas dengan pendapatan < Rp4,8 miliar dapat pakai Norma Penghitungan Penghasilan Neto (NPPN) sesuai Pasal 14 ayat 2 UU PPh, PER‑17/PJ/2015.

08 Des 2025

Income Tax Rules for Freelance Workers in Indonesia

Freelancers with income below IDR 4.8 billion may use NPPN as set out in Article 14 paragraph 2 of the Income Tax Law and Regulation No 17/PJ/2015.

08 Des 2025

Illustration of tax calculation using monthly effective rate

Effective Tax Rate for December PPh 21 of Non‑Permanent Staff

In December 2025, non‑permanent staff paid monthly have PPh 21 calculated with the monthly tax rate, and employers must issue BP21 forms even when tax

08 Des 2025

Tarif Efektif Bulanan untuk PPh 21 Pegawai Tidak Tetap Desember

Desember 2025, pegawai tidak tetap dibayar bulanan dikenakan PPh 21 tarif efektif bulanan; pemberi kerja wajib buat bukti potong BP21 meski pajak nol.

08 Des 2025

Illustration of a tax invoice correction process via e‑Faktur

Tax Invoice with Wrong Price Can Be Replaced

Tax contact center says a tax invoice with wrong price can be corrected by issuing a replacement invoice via e‑Faktur, to be filed in the VAT return.

08 Des 2025

Faktur Pajak Salah Cantum Harga, Bisa Diganti

Kring Pajak menyatakan faktur pajak yang salah cantumkan harga atau kuantitas dapat diperbaiki lewat faktur pengganti e‑Faktur, dilaporkan pada SPT

08 Des 2025

Notice of account blocking by North Sumatra Tax Office

North Sumatra Tax Office Blocks 107 Guarantor Accounts

North Sumatra Tax Office blocked 107 guarantor accounts simultaneously to collect tax arrears of IDR 33.9 billion under PMK 61/2023.

08 Des 2025

Kanwil DJP Sumatera Utara Blokir 107 Rekening Penanggung Pajak

Kanwil DJP Sumatera Utara II blokir 107 rekening penanggung pajak serentak untuk tagih tunggakan Rp33,9 miliar sesuai PMK 61/2023.

08 Des 2025

Pembicara membahas cooperative compliance pada seminar DDTC

Cooperative Compliance Minta Transparansi WP, DJP Jamin Kepastian

Seminar 'Reinventing Tax Compliance' pada 17 November 2025 menyoroti pentingnya cooperative compliance, di mana wajib pajak dituntut transparan dan

08 Des 2025

Speaker discussing cooperative compliance at DDTC seminar

Cooperative Compliance Urges Taxpayer Transparency, Certainty

The 'Reinventing Tax Compliance' seminar on 17 November 2025 highlighted cooperative compliance, urging taxpayer transparency and tax authority

08 Des 2025

Direktur Jenderal Pajak Bumo Wijayanto mengeluarkan nota dinas

Direktur Pajak Tunda Cuti Desember untuk Capai Target 2025

Dirjen Pajak perintahkan penundaan cuti Desember 2025, sambil menyoroti 112 kasus pajak 2024 dan temuan underinvoicing di sektor kelapa sawit; Menteri

08 Des 2025

Director General of Taxation Bumo Wijayanto issuing a memorandum

Tax Authority Delays December Leave to Meet 2025 Revenue Target

Indonesia's tax chief orders December 2025 leave postponement, cites 112 tax crime cases and palm‑oil under‑invoicing; finance minister rejects BUMN

08 Des 2025