The enactment of Minister of Finance Regulation (PMK) Number 37 of 2025 brings changes to the mechanism for collecting Income Tax (PPh) Article 22 on marketplace merchants. Initially, the Directorate General of Taxes (DGT) appointed Indonesia’s four largest marketplaces (Shopee, Tokopedia,…
The Directorate General of Taxes (DGT) has officially postponed the schedule for Article 22 Income Tax withholding by marketplaces until October 31, 2026. Therefore, the provision will only take effect starting November 1, 2026. This postponement gives merchants time to…
Many business owners have relied on the 0.5% Final Income Tax rate to simplify their tax compliance. Through Government Regulation No. 20 of 2026 (or what people in Indonesia call GR 20/2026), the Government has retained this preferential tax rate.…
For nearly eight years, small businesses in Indonesia faced a time limit when using the 0.5% Final MSME Income Tax regime. Each year, the validity period of this incentive moved closer to its end. As a result, many business owners…
For years, many professionals who rely on personal expertise, such as consultants, designers, and digital content creators, have utilized the 0.5% Final Income Tax regime for MSMEs because their annual business turnover remained below IDR 4.8 billion. However, Government Regulation…
Have you ever been going about your work as usual, but quietly started updating your CV? Or suddenly found yourself more active on LinkedIn, browsing job openings, joining webinars, or wondering if you’re actually ready in case you ever need…
Why is competency development becoming more important? Business needs shift, evolving regulations, and rising client expectations require employees to continuously develop their skills. Has It Become a Priority? Amid regulatory changes, technological advancements, and increasing client expectations, the quality of…
The 0.5% Final Income Tax regime for taxpayers with certain gross turnover supports Micro, Small, and Medium Enterprises (MSME) growth. It also expands the tax base and encourages voluntary compliance. However, a low final tax rate can also encourage tax…
In the past, careers were often seen as a race to climb the corporate ladder. The faster you moved up, the more successful you were considered. But today’s mindset is shifting, especially among young professionals. Many people still want to…
