Tax and Legal

Indonesia’s 2026 personal income tax brackets are 5%, 15%, 25%, 30%, and 35% for resident individual taxpayers. The rates apply progressively to annual taxable income, or Penghasilan Kena Pajak (PKP), …

Indonesia payroll taxes for foreign employees depend first on tax residency. Resident employees generally fall under PPh 21, while nonresident employees generally face PPh 26 on Indonesian sourced employment income. …

Indonesia charges stamp duty, or Bea Meterai, at IDR 10,000 once for each qualifying document. The tax can apply to paper or electronic records, including agreements, notarial deeds, certain money …

Capital gains tax in Indonesia depends on the asset being sold, the seller’s tax residency, and the rules governing the transaction. There is no single capital gains tax rate for …

Tax obligations for representative offices in Indonesia depend on the office’s licensed activities, tax status and actual transactions. An office that does not make local sales may still need an …

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

Indonesia land and building tax for foreign owners is PBB-P2, the regional tax on covered rural and urban land and buildings. Law No. 1 of 2022 provides the national rules. …

Branch profit tax in Indonesia is the Article 26(4) income tax charged on a Permanent Establishment’s taxable income after Indonesian income tax. The domestic rate is 20%. A tax treaty …

Wholesale footwear is a volume business. Bring in enough stock and the tax bill at customs adds up fast, especially the withholding tax on each shipment. A footwear company originally …

Director personal liability in Indonesia is the legal exposure a PT PMA director carries when Company Law No. 40 of 2007 holds them individually accountable for company losses caused by …