Regulasi

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

Illustration of tax documents and digital service icons

Indonesia Tunda Adopsi Insentif Pajak Berbasis Substansi OECD

Indonesia menunggu rumusan OECD tentang QRTC, menilai adopsi Amount B Pilar 1, menunjuk perusahaan digital asing sebagai pemungut PPN PMSE, dan

04 Des 2025

Indonesia Awaits OECD Guidance on Substance‑Based Tax Incentives

Indonesia awaits OECD’s draft on QRTC, weighs adopting Amount B Pillar 1, appoints foreign digital firms as VAT collectors for e‑services, and imposes

04 Des 2025

Yusuf Wangko Ngantung berbicara pada seminar IFA tentang QRTC

QRTC dalam Aturan GloBE Ubah Kompetisi Pajak Antarnegara

QRTC dalam aturan GloBE mengubah kompetisi pajak karena diperlakukan sebagai penambah laba, bukan pengurang pajak, dan sudah dipakai Singapura.

03 Des 2025

Yusuf Wangko Ngantung speaking at IFA seminar on QRTC

QRTC in GloBE Rules Shifts International Tax Competition

QRTC under GloBE rules changes tax competition by being counted as GloBE profit, not a tax reduction, and is already used in Singapore.

03 Des 2025

Jakarta officials discuss emission-based vehicle tax policy

Jakarta Pertimbangkan Pajak Kendaraan Berbasis Emisi

Pemprov DKI Jakarta meninjau pajak kendaraan berbasis koefisien lingkungan (KPL) untuk mengurangi emisi, dorong uji emisi, dan transportasi publik.

03 Des 2025

Jakarta Considers Emission‑Based Vehicle Tax

Jakarta is studying an emission‑based vehicle tax using a pollution coefficient to curb emissions, increase testing and promote public transport.

03 Des 2025

Fachrizal Septian speaking at IFA Indonesia seminar

PMK Baru Batasi Biaya Bunga, Sertakan Klausul Pinjaman Afiliasi

Direktorat Jenderal Pajak mengumumkan regulasi baru yang batasi biaya bunga, termasuk pinjaman afiliasi, serta rasio DER 4:1 dan rasio bunga terhadap

03 Des 2025

New Tax Rule Caps Interest Cost, Adds Affiliate Loan Clause

Indonesia's Directorate General of Taxes announced a rule capping interest expense for affiliate loans with a 4:1 debt‑to‑equity and EBITDA ratio.

03 Des 2025

Melani Dwi Astuti speaking at IFA Indonesia seminar on tax incentives

Indonesia Tunda Insentif Pajak Tunggulah Rancangan OECD

OECD menyiapkan aturan khusus insentif pajak berbasis substansi, sehingga Indonesia menunda publikasi hingga aturan final tersedia.

03 Des 2025

Indonesia Awaits OECD Draft on Substance‑Based Tax Incentives

OECD is drafting a rule for substance‑based tax incentives, so Indonesia will postpone its own incentive rollout until the final design is issued.

03 Des 2025

Petugas bea cukai memeriksa fisik barang impor

Kewajiban Importir Saat Pemeriksaan Fisik Barang Impor

Importir harus serahkan dokumen pelengkap, siapkan barang, hadir atau tunjuk perwakilan, dan buka kemasan saat bea cukai inspeksi fisik jalur merah.

03 Des 2025

Customs officer conducting physical inspection of imported goods

Importer Obligations During Physical Inspection of Imported Goods

Importers must submit documents, prepare goods, attend or appoint a representative, and open each package for a customs physical inspection.

03 Des 2025