Regulasi

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

Kriteria Pegawai untuk Insentif PPh 21 DTP Oktober‑Desember 2025

Pegawai tetap dapat insentif PPh 21 DTP bila penghasilan bruto tetap tidak melebihi Rp10 juta, dihitung dari penghasilan Januari 2025 atau bulan

10 Nov 2025

Illustration of a tax regulation document

Employee Criteria for PPh 21 DTP Tax Incentive October‑December

Permanent employees qualify for the PPh 21 DTP incentive when regular gross income is ≤ IDR 10 million, based on January 2025 earnings or the first

10 Nov 2025

Illustrasi proses pengembalian pajak melalui Coretax

Kelebihan Setor PPh Final Nol Koma Lima Persen UMKM Tidak Bisa

Pajak final UMKM 0,5% yang dibayar berlebih tidak dapat dipindahbukukan; wajib pajak harus mengajukan restitusi melalui Coretax, dengan batas

10 Nov 2025

Illustration of tax refund process via Coretax system

Excess Payment of Zero Point Five Percent UMKM Final Tax Not

Excess payment of the 0.5% UMKM final tax cannot be transferred; taxpayers must request a refund via the Coretax system, with a processing time up to

10 Nov 2025

Peta wilayah Karakalpakstan dengan zona bebas pajak AI

Uzbekistan Ciptakan Zona Bebas Pajak AI di Karakalpakstan

Uzbekistan buka zona pajak khusus di Karakalpakstan untuk AI, beri bea masuk, PPN, serta listrik US$0,05/kWh bagi investasi ≥ US$100 juta.

10 Nov 2025

Map of Karakalpakstan region showing new tax‑free AI zone

Uzbekistan Sets Up Tax‑Free Zone for AI in Karakalpakstan

Uzbekistan creates a zone in Karakalpakstan for AI projects, granting tax exemption and electricity at US$0.05/kWh for investments of US$100 million.

10 Nov 2025

Bank Indonesia officials discussing rupiah redenomination plan

Bank Indonesia Plans Rupiah Redenomination, No Rush

Bank Indonesia and government placed a redenomination draft law in the 2025‑2029 program, but say it will not be rushed to safeguard financial

10 Nov 2025

Bank Indonesia Rencanakan Redenominasi Rupiah, Tidak Terburu-buru

Bank Indonesia dan pemerintah menempatkan RUU Redenominasi dalam Prolegnas 2025‑2029, namun menegaskan tidak akan dipercepat demi stabilitas ekonomi

10 Nov 2025

Infografis mekanisme insentif PPh Pasal 21 DTP untuk pegawai tertentu

Mekanisme Insentif PPh Pasal 21 DTP bagi Pegawai Tertentu

Direktorat Jenderal Pajak menjelaskan langkah-langkah pemberian insentif PPh Pasal 21 DTP untuk pegawai yang memenuhi kriteria, mulai verifikasi

10 Nov 2025

Mechanism of PPh Article 21 DTP Incentive for Certain Employees

The Directorate General of Taxes outlines the steps for granting the PPh Article 21 DTP incentive to eligible employees, from verification to

10 Nov 2025

Landscape view of Botswana highlighting its natural scenery

Profil Pajak Botswana, Produsen Berlian Terbesar

Botswana, Afrika selatan kaya berlian, menerapkan pajak badan 22% dengan tarif khusus 15% untuk manufaktur/IFSC, PPN 14% dan transfer pricing 2019.

10 Nov 2025

Botswana Tax Profile of the World’s Largest Diamond Producer

Botswana, African diamond producer, applies 22% corporate tax, reduced 15% for manufacturers and IFSCs, 14% VAT and transfer pricing rules since 2019.

10 Nov 2025