Regulasi

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

Map of Lebak Regency highlighting rice fields

Lebak Regency Exempts Small Rice Fields from Property Tax 2026

Lebak Regency, Banten, will waive property tax for agricultural land under 5,000 sq m starting 2026. The IDR 5.35 billion loss will be offset by BUMD

05 Des 2025

Kring Pajak contact centre staff responding to taxpayer inquiry

Taxpayer No Longer PKP Still Required to Issue Invoice

Kring Pajak clarified that after PKP status is revoked, invoices are no longer required unless obligations exist under 70 para 4 PMK 81/2024.

05 Des 2025

Screenshot of BPA1 and BPA2 withholding tax forms

BPA1 and BPA2 Withholding Forms: Definition, Users, and Deadline

BPA1 and BPA2 withholding forms are proof of PPh 21 tax deducted for employees, and must be uploaded to coretax before the SPT deadline on 31 March.

05 Des 2025

Bupot Formulir BPA1 dan BPA2: Pengertian, Pengguna, dan Batas

Bupot Formulir BPA1 dan BPA2 adalah bukti pemotongan PPh 21 bagi pegawai tetap, PNS, TNI, Polri, yang harus diunggah ke coretax sebelum SPT pada 31

05 Des 2025

Illustration of officials reviewing functional position guidelines

PMK 78/2025 Sets Guidelines for Functional Finance Positions

Finance Minister Purbaya issued PMK 78/2025, replacing PMK 37/2020, to set a five‑year framework for finance functional positions per PANRB Regulation

05 Des 2025

PMK 78/2025 Atur Kebutuhan Jabatan Fungsional Keuangan

Menteri Keuangan Purbaya terbitkan PMK 78/2025, ganti PMK 37/2020, beri pedoman 5‑tahun perhitungan jabatan fungsional keuangan negara sesuai PANRB

05 Des 2025

LNSW Boosts Monitoring to Prevent Underinvoicing in Trade

LNSW uses integrated data to monitor export‑import document compliance, detect underinvoicing, and aid tax and customs revenue collection.

05 Des 2025

LNSW Perkuat Pengawasan Cegah Underinvoicing Ekspor Impor

LNSW pakai data untuk memantau kepatuhan dokumen ekspor‑impor, deteksi potensi underinvoicing, serta dukung penerimaan pajak dan bea cukai.

05 Des 2025

List of parties required to obtain an NPPBKC license

NPPBKC Freeze: Conditions and Re‑activation Procedure

Under PMK 66/2018 to 68/2023, the customs head can freeze NPPBKC and may reactivate it after a court ruling or compliance within 60‑90 days.

05 Des 2025

Daftar pihak yang harus mengurus izin NPPBKC

Pembekuan NPPBKC: Syarat dan Mekanisme Pemberlakuan Kembali

PMK 66/2018 s.d. 68/2023 mengatur pembekuan NPPBKC, syarat pencabutan, dan pemberlakuan kembali lewat keputusan hakim atau perbaikan dalam 60‑90 hari.

05 Des 2025

Illustrasi proses penerbitan bukti potong pajak

Penerbitan Bukti Potong PPh 21 bagi Pegawai yang Pindah Kerja

Panduan penerbitan Bukti Potong PPh 21 (BPA1) dan BPMP bagi pegawai yang berhenti lalu kembali bekerja dalam tahun yang sama, sesuai PMK 168/2023.

05 Des 2025

Illustration of tax withholding certificate process

Issuing PPh 21 Withholding Certificates for Employees Changing

Guidance on issuing PPh 21 withholding certificates (BPA1) and BPMP for employees who leave and return within the same year, according to PMK

05 Des 2025