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…
The deadline for Indonesian Annual Tax Return (SPT) reporting often presents challenges for taxpayers, particularly when financial statements are not yet finalized or remain under audit. In such situations, an extension for filing the Annual Tax Return can serve as…
Understanding commercial and fiscal financial reports is crucial, especially for taxpayers who maintain bookkeeping. Both play a vital role not only in business decision-making but also in fulfilling tax obligations. | Commercial Financial Reports Commercial financial reports are prepared by…
Transfer pricing is one of the tax areas that receives close attention from tax authorities across many jurisdictions. For multinational companies, setting prices for intercompany transactions is not only an operational matter but also a question of compliance and tax…
Coretax account activation is an essential first step for taxpayers to access Indonesia’s digital tax administration services. Through this process, taxpayers can enter an integrated tax system and manage their tax rights and obligations online. Coretax has officially been implemented…
For business owners with high income levels, tax obligations often feel like a significant expense with no immediate return. Many entrepreneurs struggle to see direct benefits, including social benefits that can be realized through charitable contributions. This perception grows stronger…
The Indonesian Tax Consultant Association (IKPI) Surabaya Branch organized its first 2026 Continuing Professional Education program related to CORETAX Training. The event was held on January 9–10, 2026, at Dyandra Convention Center, Surabaya. This training is an official program for…
In recent times, the Indonesian government has intensified active tax collection efforts targeting taxpayers with arrears. One of the most noticeable measures is the increasing frequency of bank account freezes as part of tax compliance enforcement. For many business owners,…
VAT-Registered Business (PKP) is an important status within Indonesia’s taxation system, particularly in the collection and reporting of Value Added Tax (VAT). This status determines whether a business entity must collect, remit, and report VAT. Several new regulations strengthen PKP…
