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What is Non‑Efektif (NE) Status? NE is a temporary “freeze” of your NPWP. You are exempted from filing SPT (after DJP approval, for future periods) Your taxpayer number remains with you Important: Status is granted only by DJP (KPP).   Who Can Get NE Status? Main categories (based on current DJP practice): Business is no … How to Deactivate NPWP and Get Non‑Efektif (NE) Status

What is KMS? 🤔 KMS (Kegiatan Membangun Sendiri) — construction carried out not within the scope of a construction business by the person/entity doing the building, with the result used by themselves or another party. KMS can apply to a company if it builds a facility for its own business use (e.g., office, hotel, operational … PPN KMS: VAT on Self-Built Construction in 2026

1. What Happened? 📢 On September 19, 2025, the Government of Indonesia enacted Government Regulation No. 43 of 2025 (PP 43/2025) concerning Financial Reporting. Legal Basis: – Government Regulation No. 43/2025 (PP 43/2025) – Law No. 4 of 2023 (UU P2SK) – Law on Financial Sector Development and Strengthening Key Innovation: PP 43/2025 introduces a … PP 43/2025: Mandatory Reporting via the Ministry of Finance Platform (PBPK)

1. Legal Status ⚖️ SPT Tahunan OP is the official individual tax return in Indonesia. Legal Basis: Art. 3 of the UU KUP (Law on General Provisions and Tax Procedures). The Main Rule: All tax residents are obligated to file an annual tax return. 2. Tax Residency 🧭 Who is considered a resident? (PER-23/PJ/2025) You … SPT Tahunan OP: A Concise Guide for Business Owners in Indonesia

Updated tax audit rules (Pemeriksaan Pajak) came into force with the issuance of Minister of Finance Regulation (PMK) No. 15 of 2025. It replaced the old regulation (PMK 17/2013) and introduced significant changes for taxpayers. New Audit Classification The old system (field audit/desk audit) has been replaced with three new types that determine the depth … Tax Audits in Indonesia in 2026

March is one of the busiest months in the Indonesian tax calendar! Several critical deadlines converge, including the main one—submitting the annual individual tax return. Missing deadlines risks fines, so let’s go through all the dates in order. Important: Public Holidays in March Before looking at the dates, keep in mind that March 2026 has … March 2026: The Complete Guide to Taxes in Indonesia

Based on Government Regulation No. 94/2010 (Peraturan Pemerintah No. 94/2010) on the Calculation of Taxable Income and Payment of Income Tax in the Current Year, an interest-free loan from a shareholder provided to a taxpayer – a limited liability company (PT PMA / PT PMDN) – is permitted provided the following conditions are met. Scroll … TAX regulation of interest-free loans. 4 mandatory conditions and sanctions risks

In accordance with Regulation PER-23/PJ/2025, the Tax Directorate General (DJP) confirms that taxpayer status is determined by actual circumstances, such as length of stay, center of economic interests, and intention to reside permanently. Incorrect determination of this status can lead to serious consequences, including errors in tax calculations, incorrect fulfillment of tax return filing obligations, … A TAX mistake that comes at a high cost. Breaking down the key clarifications of PER-23/PJ/2025 for your safety