Asia Pacific

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

On 1 October 2026, the Indonesian government officially activated the Standard for Automatic Exchange of Financial Account Information for Tax Purposes (SPP-TDLN), aligning with the OECD Common Reporting Standard (CRS) and the Multilateral Competent Authority Agreement (MCAA) ratified through Presidential Regulation Number 21 of 2018. The SPP-TDLN mandates Indonesian Financial Institutions (IFIs) — including banks,

On 1 October 2026, KPP Madya Jakarta Selatan II conducted a live Instagram broadcast (@djp_jaksel2) titled “Pendaftaran Wajib Pajak Globe: Mudah, Cepat, Aman” (Global Taxpayer Registration: Easy, Fast, Secure), targeting Indonesian citizens residing abroad (WNI di Luar Negeri) and foreign nationals (WNA) with Indonesian-sourced income. The session, viewed by 4,200 live participants with 18,500 replay