Tax and Legal

Capital gains tax in Indonesia is a final or non-final income tax imposed on profits earned from the sale of shares, real estate, and other taxable assets, with specific rules …

RDTR, or Rencana Detail Tata Ruang, is the government’s detailed spatial zoning plan that determines what type of business activity is allowed at a specific location. With the enforcement of …

The main tax difference between PT PMA and PT PMDN lies in incentive eligibility, especially after Indonesia aligned with the OECD Pillar Two global minimum tax, which restricts tax holidays …

Let’s explore the meaning of NPWP, its purpose, who needs to register for it, and the process of obtaining NPWP in Indonesia.

A Tax Residence Certificate (TRC) in Indonesia is an official document issued by the Directorate General of Taxes (DGT) that verifies the tax residency status of an individual or entity …

Indonesia Business Law defines the legal rules, regulatory bodies, and statutory requirements that govern how companies operate in Indonesia’s civil law system. Indonesia business law for foreign and local investors …

Indonesia cigarette tax refers to the government-mandated excise system that regulates the price, classification, and distribution of tobacco products across Indonesia. This excise framework—shaped by Ministry of Finance Regulation No. …

Indonesia’s import tax regulation is a national framework issued by the Ministry of Finance and enforced by Bea Cukai (Indonesian Customs) to determine import duty, VAT, and excise obligations for …

The Bali Departure Tax refers to Indonesia’s former airport Passenger Service Charge (PSC), a mandatory fee once collected at Ngurah Rai International Airport before boarding. Today, travelers no longer pay …

Indonesia’s tax bracket system is a progressive income taxation framework established under the Harmonization of Tax Regulations Law (UU No. 7/2021) to classify individual income into tiered taxable ranges. The …