Asia Pacific

On 15 September 2026, Kanwil DJP Sulselbartra conducted a consultation session with the Regional People’s Representative Council (DPRD) of Jeneponto to explain the application of PPh Article 21 TER (Tarif Efektif Rata-rata) for civil servants and regional government employees. The TER mechanism simplifies monthly withholding tax calculations by using effective average rates based on annual

On 15 September 2026, KP2KP Masamba conducted a dedicated assistance session for government treasurers (Bendahara Pemerintah) on navigating the Coretax system and correcting Annual Tax Returns (SPT). As the DJP rolls out its core tax administration system (Coretax), government entities face new procedures for tax withholding, reporting, and remittance. The session provided hands-on training for

On 15 September 2026, KP2KP Masamba and the Regional Revenue Agency (BAPENDA) of North Luwu Regency formalized a data-sharing collaboration to identify untapped local tax potential. The synergy integrates DJP’s national taxpayer database with regional economic data (business licenses, property records, sectoral statistics) to map taxpayers who may have obligations at both central and regional

On 15 September 2026, the DJP reinforced the self-assessment principle enshrined in Article 12 of the Tax Collection Law (UU KUP), emphasizing that taxpayers bear the primary responsibility to calculate, deposit, and report their own tax liabilities. The article details the legal basis for the DJP’s shift from assessment-based to self-assessment administration, enabled by the

On 15 September 2026, the DJP explained the implementation of PMK-44/2026 regarding the appointment of proxies (kuasa) for tax matters when taxpayers cannot attend proceedings personally. The regulation specifies eligible proxies (tax consultants, lawyers, family members), required documentation (Special Power of Attorney – SKK), and the scope of authority (filing returns, attending audits, receiving decisions).

On 14 September 2026, the DJP announced the technical integration of the Coretax platform with PMK-55/2026, which mandates validation of Tax Clearance Certificates (Surat Keterangan Terdaftar – SKT) for all corporate transactions exceeding IDR 500 million. The integration enables real-time SKT status verification, anti-fraud watermarking, and blockchain-based audit trails. Companies without valid SKT face transaction