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Criteria for determining related party relationships丨Indonesia Tax Guide 2025 (41)
The tax payable on related-party transactions shall be calculated based on the fair market value at the time of the transaction. If the price of a related-party transaction is lower than the fair market value, the tax bureau has the right to reassess the transaction price between related parties.
Indonesia
Related-party transactions
2025-03-12 09:09:41 Page view：384
Tax Collection and Administration for Non-resident Taxpayers | Indonesian Tax Guide 2025 (40)
Non-resident taxpayers need to submit the following materials for tax registration and obtain a taxpayer identification number:
Indonesia
Non-resident taxpayers
2025-03-11 09:11:44 Page view：386
Tax Inspection: Tax Audit and Tax Agency | Indonesia Tax Guide 2025 (39)
In order to check taxpayers' tax compliance, the tax bureau has the right to conduct tax audits on taxpayers.
Indonesia
Tax agency
Tax audit
2025-03-10 08:42:27 Page view：373
Tax Inspection and Tax Audit丨Indonesia Tax Guide 2025 (38)
Corporate tax refund applications are prone to tax audits. The tax bureau must make a decision on tax refund applications within 12 months, so tax audits generally begin a few weeks to months after taxpayers successfully submit tax refund applications.
Indonesia
Tax audit
2025-03-07 09:15:13 Page view：396
Tax Inspection and Tax Assessment | Indonesian Tax Guide 2025 (37)
The tax assessment letter only applies to a certain tax item in a specific tax period or tax year, and mainly includes the amount of tax due, applicable tax deductions, the difference between the amount of tax due and tax deductions (including overpayment, no difference or underpayment) or administrative penalties (interest or fines).
Indonesia
Tax Assessment
2025-03-06 09:29:18 Page view：414
Scope of tax inspection and taxpayers’ rights and obligations | Indonesian Tax Guide 2025 (36)
The scope of tax inspection can be divided into desk inspection and on-site inspection.
Indonesia
Tax inspection
2025-03-05 09:13:32 Page view：451
VAT Return | Indonesia Tax Guide 2025 (35)
The tax place in Indonesian VAT regulations refers to the place where the taxpayer is registered as a VAT taxpayer.
Tax return
VAT
Indonesia
2025-03-04 09:15:35 Page view：490
Personal Income Tax Return | Indonesian Tax Guide 2025 (34)
All individuals must file a tax return within 3 months after the end of the tax year.
Tax return
Personal income tax
Indonesia
2025-03-04 09:13:25 Page view：446
Tax Returns to Tax Administration - Corporate Income Tax | Indonesian Tax Guide 2025 (33)
The corporate income tax year is the Gregorian calendar year, but entities engaged in business activities (companies and individuals) can use the accounting year (which must be a 12-month accounting period) as the tax year.
Tax Return
Corporate Income Tax
Indonesia
2025-02-28 09:43:18 Page view：568
Tax Administration's Bookkeeping and Voucher Management System | Indonesian Tax Guide 2025 (32)
(1) All non-individual taxpayers and permanent establishments must keep accounting books. Individual business taxpayers who carry out independent business activities within the specified turnover must set up and keep accounting books. Taxpayers who are unable to set up and keep accounting books are entitled to be taxed according to the assessed profits.
Indonesia
Bookkeeping and voucher management
2025-02-28 09:40:48 Page view：600
Tax Administration Agency Tax Registration for Resident Taxpayers | Indonesia Tax Guide 2025 (31)
Under the taxpayer self-assessment system, taxpayers are obliged to register for tax through the competent tax bureau or tax consultation office at their place of residence or office and obtain a taxpayer identification number.
Indonesia
Resident taxpayer
2025-02-27 09:09:15 Page view：618
Tax Administration: Tax System Organization and Responsibilities | Indonesia Tax Guide 2025 (30)
The Indonesian Taxation Directorate is a department under the Ministry of Finance responsible for tax collection and administration. Its main agencies are:
Indonesia
Directorate General of Taxation
2025-02-26 09:15:08 Page view：671
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Hot news
1 Subsequent procedures and precautions for applying for Thailand BOI certificate丨PDAEXSEA 2 Recognition of Permanent Establishment under the China-Indonesia Tax Agreement丨Indonesia Tax Guide 2025 (53) 3 PDAEXSEA and the Indonesian delegation visited the Shenzhen Investment Chamber of Commerce and the Shenzhen Chamber of Commerce to explore new opportunities for cooperation 4 Scope of Application of the China-Indonesia Tax Agreement丨Indonesia Tax Guide 2025 (52) 5 Indonesia's Double Taxation Agreement and China-Indonesia Taxation Agreement丨Indonesia Tax Guide 2025 (51) 6 PDAEXSEA (Indonesia) strategic cooperation signing ceremony and ASIAN TRADE, TOURISMAND ECONOMICS COUNCIL China unveiling ceremony were successfully held 7 The Industry Overseas Alliance reached a strategic cooperation with ASIAN TRADE, TOURISMAND ECONOMICS COUNCIL 8 Determination criteria for thin capitalization and tax adjustments | Indonesian Tax Guide 2025 (50)
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