Tax and Legal

Issuing e-Faktur in Coretax is mandatory for PT PMA starting from the January 2025 tax period. The legacy e-Faktur application is no longer used, and all VAT invoices must now …

Foreign companies operating through a PT PMA in Indonesia can legally reduce the default 20% PPh Pasal 26 withholding rate by applying an applicable tax treaty in Coretax, provided they …

If you work and live in Indonesia, you are required to file your personal income tax through Coretax under the supervision of the Directorate General of Taxes. The process is …

If you operate a foreign-owned company in Indonesia, you must file taxes through Coretax under the supervision of the Directorate General of Taxes. The system integrates VAT, withholding taxes, payroll …

If your company pays income to a non-resident taxpayer in Indonesia, you must create an e-Bupot BP 26 in Coretax DJP and report it through SPT Masa PPh 21/26. Since …

If you operate a PT PMA in Indonesia, full tax compliance now depends on accurate and synchronized reporting through Coretax DJP under the supervision of Direktorat Jenderal Pajak. Coretax is …

No, foreign individuals do not always need an NPWP to use Coretax. The requirement depends on your tax residency status, your role in Indonesia, and whether you generate Indonesian-sourced income. …

If you are a foreigner living or doing business in Indonesia, you must activate and log in to Coretax DJP to file your Annual Tax Return starting Tax Year 2025. …

Investment realization in LKPM refers to the actual funds or assets deployed by your company during a specific reporting period, not the total planned investment stated in your license. In …

LKPM reporting frequency for foreign investors depends on total investment value, and the difference between semi-annual and quarterly reports lies in monitoring intensity and data detail. Under Peraturan BKPM No. …