Friday, October 9, 2026
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Corporate Tax

Can You Correct a Tax Assessment in Indonesia Without Filing an Objection?

An incorrect Indonesian tax assessment does not always require a formal objection. Certain errors can be corrected through a separate procedure with the Directorate...

Indonesian Tax Consequences of Selling Shares in a PT PMA

Foreign investors selling shares in an Indonesian foreign-owned company (PT PMA) may be subject to Indonesian income tax, even if the transaction takes place...

How Much Can a Tax Dispute Cost a Company in Indonesia?

A tax dispute in Indonesia can add significant costs to the tax being disputed. If a company loses, penalties...

Withholding Tax on Overseas Service and Management Fees in Indonesia: What Investors Should Know

Payments by an Indonesian company to an overseas provider for management, consulting, technical, or other services can be subject...

Withholding Tax on Foreign Loan Interest in Indonesia: What Investors Should Know

Interest paid by an Indonesian company to a foreign lender is generally subject to Indonesian withholding tax. The domestic...

Tax Treatment of Employee Allowances and Benefits in Kind in Indonesia

Employee allowances and non-cash benefits are generally taxable in Indonesia, but their treatment depends on how the employer provides...

Outsourced Tax Compliance for Indonesian Subsidiaries of Foreign Groups

An Indonesian subsidiary can outsource its tax compliance, but the process must also account for transactions and information involving...

Tax Compliance After Establishing a PT PMA in Indonesia

Once a PT PMA has been established in Indonesia, its tax compliance process needs to be ready when the...