Indonesia

On 7 October 2026, the Directorate General of Taxes (DJP) issued Director General of Taxes Regulation (PER) No. 15/PJ/2026 concerning the Requirements and Procedures for Appointment of Digital Stamp (Meterai Teraan Digital) Printer Providers. This regulation implements the provisions of Law No. 10 of 2020 on Stamp Duty, which mandates the transition from physical stamps

On 7 October 2026, the Indonesian Directorate General of Taxes (DGT) announced the opening of registration for providers of digital stamp meter printers (Penyedia Printer Meterai Teraan Digital) under the framework of Government Regulation No. 45 of 2025 concerning Electronic Stamp Duty (E-Meterai). This initiative supports the mandatory transition from physical adhesive stamps to digitally

The Minister of Finance Decree No. 48/MK/EF.2/2026, dated 6 October 2026, sets the official exchange rates applicable for the calculation of import duties, Value Added Tax (VAT), Luxury Goods Sales Tax (LGST), export duties, and income tax for the period 7 October 2026 to 13 October 2026. This weekly regulation ensures that all taxpayers and

On 5 October 2026, the Large Taxpayer Office (Kanwil DJP Wajib Pajak Besar) conducted a high-level socialization session on the Global Minimum Tax (GMT) rules, also known as Pillar Two of the OECD/G20 Inclusive Framework on BEPS. The event targeted Indonesia’s top 100 corporate taxpayers, including multinational enterprise (MNE) groups with consolidated revenues exceeding EUR

On 5 October 2026, the North Sumatra II Regional Tax Office (Kanwil DJP Sumatera Utara II) hosted an educational Instagram Live session to dissect Director General of Taxes Regulation (PER) No. 12/PJ/2026 concerning the Transformation of Tax Administration. This regulation operationalizes the strategic objectives of the DJP Transformation Program 2025-2029, focusing on three pillars: digitalization

On 1 October 2026, the Regional Tax Office (Kanwil DJP) of Jakarta Barat convened a technical workshop on optimizing Income Tax (PPh) validation for Land and Building Rights Transfers (Pengalihan Hak atas Tanah dan Bangunan). This initiative addresses revenue leakage risks in high-value property transactions across Greater Jakarta, referencing Article 4(2) of Law No. 36/2008

Effective 1 October 2026, the Indonesian Directorate General of Taxes (DJP) will implement the collection of Income Tax Article 22 (PPh Pasal 22) through marketplace platforms. This measure aims to capture tax revenue from the rapidly growing digital economy sector by designating marketplace operators as tax collectors for transactions conducted on their platforms. The regulation

On 1 October 2026, a prominent digital content creator from North Sulawesi publicly commended the service quality of KPP Pratama Manado following a tax consultation visit. This unsolicited testimonial highlights the DJP’s “Ramah, Cepat, Akurat” (Friendly, Fast, Accurate) service transformation program launched in 2024. The creator documented the end-to-end experience of obtaining a Tax Clearance

Effective 1 October 2026, the Indonesian government commenced the collection of Income Tax Article 22 (PPh Pasal 22) on transactions facilitated through electronic marketplace platforms, pursuant to Minister of Finance Regulation (PMK) Number 58 of 2025. This measure targets sellers utilizing marketplace platforms to sell goods, requiring marketplace operators to act as tax collectors by

Starting 1 October 2026, the Indonesian government officially enforces the Surat Pemberitahuan Pajak – Taxpayer with Foreign Income (SPP-TDLN) mechanism. This regulation targets foreign taxpayers deriving income from Indonesian sources, ensuring they fulfill their tax obligations through a structured notification and payment process. The SPP-TDLN serves as a formal instrument for the DJP to monitor