Indonesia Tax Service

The business and Indonesia tax landscapes have changed dramatically, and the pace and complexity of change continues to increase.

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We’ll help you navigate the global tax landscape

The business and tax landscapes have changed dramatically, and the pace and complexity of change continues to increase. We can help you navigate this shifting landscape. Governments are tempering the need for revenue with increased competition for labor and capital. Tax authorities are adapting their enforcement strategies, focus and policies in response to the changing dynamics of business. Companies are balancing competing priorities, ensuring they maintain compliance while adding value. We can assist you with these critical issues in today's tax environment, including:

  • Operating in a shifting tax landscape

    The global tax landscape continues to change in a dramatic fashion, with near-constant news hitting the headlines regarding shifting tax policy, increasing levels of enforcement and the growing potential of reputational risk.

    Competing priorities

    Multinational companies now have to balance more competing priorities than ever before, ensuring they protect their business by monitoring and responding to changes in policy, legislation and tax enforcement, while at the same time ensuring they not only maintain the highest levels of compliance but also add value from the tax function.

    Governments work to secure each tax dollar they're due

    From a policy perspective, all governments want their country to be viewed as an attractive place to do business, to attract jobs and capital in an increasingly competitive globalized arena.

    At the same time, they want to increase the amount of revenue they bring in. Governments are treading a fine line, constantly assessing how to secure the tax revenues they see as rightly theirs, while at the same time being in direct competition with other nations, making sure they do not scare off mobile capital.

    Tax administrations for their part are adapting their enforcement strategies, focus and policies in response to the changing dynamics of business. They are working to ensure that their resources are being applied to the right issues and taxpayers. They share more leading practices and taxpayer information with their foreign counterparts, to help them collect every dollar due.

    Disputes are on the rise

    The result has been more  frequent, complex and higher value disputes between taxpayers and taxing authorities — a trend that is only increasing as countries collaborate together and as emerging markets gain in stature and influence, taking a more sophisticated approach to taxation. Penalties are becoming more stringent and the threat of reputational risk has risen significantly in recent months.

    We can help you to navigate a route through this complex landscape.

    We can help you monitor and react to quickly-changing tax policy and assess the economic and fiscal impact.

    Where tax policies might create an impediment to your business that is unintended by policy makers, we can help you to collaborate – either solely, or as part of a broader grouping of companies who share a common objective – with government to:

    • Explain the impediment
    • Develop alternative policy choices which are logical and well thought out
    • Model the potential outcomes
    • Deliver an alternative choice to the government in a form with which policy makers can comfortably work

    We also help you address your global tax controversy, enforcement and disclosure needs.

    We focus on pre-filing controversy management to help you properly and consistently file your returns and prepare the relevant back-up documentation.

    Where a controversy has already occurred, our professionals leverage the network's collective knowledge of how tax authorities operate, and increasingly work together, to help resolve difficult or sensitive tax disputes. To ensure that continuous performance improvements are instigated after a controversy, we work with EY's other tax professionals to ensure that similar events are less likely to occur.

    Below you can access our views and analysis of some of the substantial policy and enforcement trends and issues at play today.

  • Seizing the opportunity in Global Compliance and Reporting

    Global Compliance and Reporting (GCR) is at a tipping point. Many companies distribute responsibility for GCR processes throughout their organization creating a patchwork. The results are suboptimal. Our recent survey shows a need for a new approach.

    Due to the combination of evolving business models, transforming finance functions and an increasingly complex regulatory landscape. There are new opportunities to better optimize efficiency, control and value, to help mitigate risk and improve performance.

    What is Global Compliance and Reporting?

    GCR comprises the key elements of a company's finance and tax processes that prepare statutory financial and tax filings as required in countries around the world. These duties include:

    • Statutory accounting and reporting
    • Tax accounting and provisions
    • Income tax compliance
    • Indirect tax compliance
    • Governance and control of the above processes

    GCR activities reside in the middle of a broader set of so-called record-to-report (R2R) processes. R2R is the intersection between any company's finance and tax departments and is used to capture, process and store information that is essential to statutory accounting, tax compliance and reporting. Any change to R2R processes, information, finance systems, roles and responsibilities will have a direct impact on GCR processes.

    Risk on the rise

    GCR risks are on the rise. Local jurisdictions are rewriting regulations, focusing more intently on the collection of tax revenues and sharing more taxpayer information across borders. At the same time, the global financial crisis has driven companies to redesign their finance operating models to remain competitive and to take advantage of opportunities for growth.

    Our new report Seizing the opportunity in Global Compliance and Reporting investigates the significant developments taking place as multinational companies determine the best way to meet financial reporting and tax obligations worldwide.

    Our case study highlights how we helped leverage an array of external providers

    Helping you achieve meet the new GCR demands

    Fast changing compliance and reporting requirements are more demanding on tax and finance functions today than ever before. So how do you improve control and quality, manage risk, create efficiency and drive value?

    Our market-leading approach combines standard and efficient processes, highly effective tools and an extensive network of local tax and accounting subject matter professionals.

    See more on how we can help you meet the demands of today's tax landscape

    Related content

Tax library

Title Topic Date
Wide ranging taxation changes in Indonesia under Tax Regulation Harmonization Law

We are pleased to bring you our latest Tax Alert regarding Tax Regulations Harmonization Law ("HPP Law”) which become Law No.7/2021 on 29 October 2021. The changes under the HPP Law are very significant and wide-reaching.  There are changes not only to administrative matters but to key aspects of the Income Tax and VAT Laws. The provisions take effect at varying times – e.g., for income tax purposes from the 2022 Fiscal Year and VAT purposes from 1 April 2022.

1 December 2021
Technical Guidance for the Implementation of Mutual Agreement Procedure On 10 September 2021, Directorate General of Taxation (DGT) released Circular Letter  SE-49/PJ/2021 (SE-49), Technical Guidance for the Implementation of Mutual Agreement Procedure (MAP)intended to provide guidance for the DGT to follow up requests for the implementation of MAP and, as such, is largely focused on the DGT’s internal process. 15 Oktober 2021
Reduced withholding tax rate on bond interest Our latest Tax Alert regarding Governor Regulation for DKI Jakarta No 60/2021 (“GR DKI – 60”) regarding 2021 fiscal incentive given for DKI Jakarta area. The purpose of GR DKI-60 is to provide economic relief to residents of DKI Jakarta who are impacted by COVID-19. GR DKI-60 is effective on 16 August 2021.   29 September 2021
2021 Fiscal Incentive for DKI Jakarta Tax Alert regarding Governor Regulation for DKI Jakarta No 60/2021 (“GR DKI – 60”) regarding 2021 fiscal incentive given for DKI Jakarta area. The purpose of GR DKI-60 is to provide economic relief to residents of DKI Jakarta who are impacted by COVID-19. GR DKI-60 is effective on 16 August 2021.   31 August 2021
Implementing guidelines on the investigation of COD Tax Alert regarding the implementing guidelines on the investigation of foreign taxpayer’s certificate of tax domicile as stated under the Director General of Taxation Circular Letter No 35/PJ/2021 issued on 31 May 2021.  18 June 2021
Tax treatments on income from the sales of Phone Credit, SIM Card, Electricity Token and Voucher Tax Alert regarding the release of the Minister of Finance Regulation No 6/PMK.03/2021 (“PMK-6”) regarding VAT and income tax treatments on the sales of phone credit, SIM card, electricity token (“token”), and voucher.  16 April 2021
Further extension in response to COVID19 crisis Tax Alert regarding the release of the Minister of Finance Regulation No 9/PMK.03/2021 (“PMK-9”).  PMK-9 expands the business sectors that are eligible to obtain the COVID-19 tax incentives, and extends the tax incentives period by six months, through to 30 June 2021. 12 April 2021
Stamp duty payment, validity of stamp, and postdated stamp duty Tax Alert regarding the Minister of Finance regulation No 4/PMK.03/2021 (“PMK-4”) regarding stamp duty payment, validity of stamp, and postdated stamp duty. PMK-4 is the implementing regulation of the new Stamp Duty Law (i.e. Law No 10/2020).  12 April 2021
Further details released on Omnibus Law tax treatments Tax Alert regarding Government Regulation No 9/ 2021 (“GR-9”) and Minister of Finance regulation No. 18/PMK.03/2021 (“PMK-18”). GR-9 and PMK-18 provide some further details on income tax, VAT and general tax provisions and procedures (“KUP”) provisions under Law No. 11/2020.  12 April 2021
Indonesia notification on MLI BEPS Tax Alert regarding Indonesia notification on its completion of its internal procedures for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting. Indonesia confirms completion of its internal procedures for the entry into effect of MLI changes for 22 tax treaties – treaty changes in effect from 1 January 2021. 8 January 2021
Changes to Indonesia’s Tax Holiday regime Tax Alert regarding the Minister of Finance (MoF) Regulation No. 130/PMK.010/2020 (“PMK-130”) in relation to changes on Tax Holiday incentive. PMK-130 becomes effective as of 8 October 2020 and revokes MoF Regulation No.150/PMK.010/2018. 23 November 2020
Super tax deduction for research and development activities in Indonesia.

Tax Alert in relation to the Minister of Finance Regulation No 153/PMK.010/2020 (“PMK-153”) regarding a 300% super tax deduction for research and development (“R&D”) activities conducted in Indonesia. This tax alert highlights the key aspects of PMK-153. 

13 November 2020
New Advance Pricing Agreement implementing regulation We are pleased to bring you our latest Tax Alert regarding the release of DGT regulation number PER-17/PJ/2020 (PER-17). Upon the issuance of PER-17, the former DGT regulation PER-69/PJ/2010 on APA is revoked and declared void.  This tax alert summarizes the key aspects of PER-17. 26 October 2020
Important tax provisions in the Omnibus Law on Job Creation

We are pleased to bring you our latest Tax Alert regarding the Important tax provisions in the Omnibus Law on Job Creation. This tax alert highlights the key changes on the current Income Tax Law, VAT Law, KUP Law, and the Regional Tax Law.

This tax alert is prepared based on draft Omnibus Law consisting of 812 pages, which has been confirmed by the Deputy Speaker of the Indonesian Parliament on 12 October 2020 as the final draft of the Law.  

22 October 2020
Update on importation and/ or delivery of certain strategic taxable goods exempted from VAT Tax Alert regarding the release of Government Regulation No 48/ 2020 (“GR-48”) to amend GR No 81/ 2015 (“GR-81”), effective on 24 August 2020. GR-48 update certain strategic taxable goods, which the importation and/ or delivery receive VAT exemption facility.  15 September 2020
Implementing regulation for the mutual agreement procedure (MAP) 

Tax Alert regarding the release of regulation number PER-16/PJ/2020 (PER-16), effective on 11 August 2020. PER-16 is the implementing regulation of the Ministry of Finance regulation on mutual agreement procedure (MAP) released in 2019, regulation number 9/PMK.03/2019 (PMK-49).

15 September 2020
Other value as the tax base for delivery of certain agricultural goods We are pleased to bring you our latest Tax Alert regarding the release of MoF Regulation No 89/PMK.010/2020 (“PMK-89”), effective on 27 July 2020. PMK-89 permits sellers of certain agricultural products to use 10% of the purchase price as the VAT basis or effective VAT rate of 1% of the purchase price. 4 September 2020
Extension of tax incentives in response to COVID-19 crisis Tax Alert regarding the MoF Regulation No 86/PMK.03/2020 (“PMK-86”), dated 16 July 2020, to replace MoF Regulation No 44/PMK.03/2020 (“PMK-44”) regarding the extension of tax incentives given to taxpayers and further expansion on eligible business sectors impacted by the COVID-19 crisis. 3 August 2020
Income tax facility to manage COVID-19 Tax Alert regarding the Government Regulation No 29/ 2020 (“GR-29”) as a legal basis for income tax facilities given by the Government to taxpayers, including individuals and businesses, that have contributed to controlling the COVID-19 crisis in Indonesia.   28 July 2020
Income tax reduction for a public listed company Tax Alert regarding the Government Regulation No 30/ 2020 (“GR-30”) as the implementing regulation for Article 5(3) of Law No 2/ 2020. GR-30 implements the income tax rate reduction for certain Indonesian listed public companies and is effective on 19 June 2020. 27 July 2020
Implementing regulation for VAT collection and reporting on e-commerce trade into Indonesia Tax Alert regarding DGT Regulation No PER-12/PJ/2020 (“PER-12”). PER-12 is the implementing regulation of Minister of Finance Regulation No 48/PMK.03/2020 on the VAT collection and reporting on e-commerce trade into Indonesia. 7 July 2020
Indonesia deposits MLI ratification Tax Alert regarding the ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (the MLI) deposited by Indonesia with OECD.   3 June 2020
VAT Collection on E-Commerce Trade into Indonesia Tax Alert regarding the release of Minister of Finance (“MoF”)  Regulation No 48/PMK.03/2020 (“PMK-48”) on 5 May 2020 regarding VAT collection on e-commerce trade into Indonesia. PMK-48 will be effective on 1 July 2020. 20 May 2020
Update on implementing regulation for COVID-19 tax incentive Tax Alert regarding the release of the Directorate General of Tax (“DGT”) Circular Letter No. SE-29/ PJ/2020 (“SE-29”) as the implementing regulation for the Minister of Finance (“MoF”) Regulation No. 44/PMK.03/2020 (“PMK-44”) regarding the tax incentives given to taxpayers affected by the COVID-19 crisis. 14 May 2020
Custom, excise, and tax incentives on imported goods for COVID-19 treatment Tax Alert regarding the release of The Minister of Finance (“MoF”) Regulation No 34/PMK.04/2020 (“PMK-34”) to provide customs and/ or excise and tax incentives on import of goods for COVID-19 treatments. 6 May 2020
Tax update on tax incentives in response to COVID-19 crisis Tax Alert regarding the release of The Minister of Finance (“MoF”) Regulation No 44/PMK.03/2020 (“PMK-44”), dated 27 April 2020, to replace MoF Regulation No 23/PMK.03/2020 (“PMK-23”) regarding the tax incentives given to taxpayers impacted by the COVID-19 crisis. 5 May 2020
Implementing regulation for a tax incentive in response to covid-19 Tax Alert regarding the release of Circular Letter No. SE-19/ PJ/2020 (“SE-19”) by the Directorate General of Tax (“DGT), as the implementing regulation of the Minister of Finance Regulation No. 23/PMK.03/2020 (“PMK-23”) regarding the tax incentives given to taxpayers affected by the COVID-19 crisis.  24 April 2020
Additional business sectors to receive tax stimulus Tax Alert regarding the Director-General of Tax (“DGT”) press release on the additional business sectors to receive COVID-19 tax stimulus; and concessions are given by the DGT for income tax returns due on 30 April 2020.  24 April 2020
New Advanced Pricing Agreement regulation Tax Alert regarding the release of regulation number 22/ PMK.03/2020 (PMK-22), Guidelines for the Establishment and Implementation of Advanced Pricing Agreements. PMK-22 repeals the prior regulation on advanced pricing agreements (APA) issued by the MoF, regulation number 7/ PMK.03/2015.  The stated intent of PMK-22 is to align Indonesia’s APA framework with the OECD/ G20 Base Erosion and Profit Shifting project. 9 April 2020
Article 25 income tax installments for 2020

Latest Tax Alert regarding press release No. SP-13/ 2020 concerning the Article 25 income tax installments for 2020 issued by the Directorate General of Tax (“DGT”) on 3 April 2020.

8 April 2020
Tax policies changes in response to COVID-19 outbreak

Tax Alert regarding Government Regulation in lieu of Law  No 1/ 2020 (“PERPPU-1”) to manage the economic impact of the COVID-19 global pandemic, which impacts the Indonesian state’s budget, finances, tax policies, and financing policies. PERPPU-1 is effective on the issuance date.

6 April 2020
Economic Stimuli in response to COVID-19

The Economic Stimuli to restrain the negative impact of COVID-19 on the Indonesian economy. The second economic stimulus cover both taxation and non-taxation stimulus as well as measures for the financial sector. We set out in this Alert some key measures provided for in the second economic stimulus.

31 March 2020
Income Tax Incentive for Labor Intensive Industry

The Indonesian Minister of Finance issued Regulation No 16/ PMK.010/ 2020 (“PMK-16”). PMK-16 provides a reduction of net revenue, spread over six years, for new capital investment or business expansion in labor intensive industry sectors. PMK-16 is effective from the 9 March 2020

30 March 2020
New Indonesia Singapore tax treaty the new double tax agreement (“DTA”) between Indonesia and Singapore, which will replace the DTA that has been in effect since 1992. The new DTA will come into force once ratified by both countries. Most articles will then take effect and replace the existing treaty from 1 January of the year following the second country’s ratification. 12 February 2020

Update on E-Commerce Trading

The Indonesian Government issued Government Regulation No 80/2019 regarding Trading Through Electronic System.  GR-80 is the implementing regulation for Law No 7/2014 in relation to Trading and Trading Activities through Electronic Systems.

12 December 2019

Update on Tax Allowance Incentive GR-78 provides an income tax incentive for capital investment in certain business sectors and/or in certain regions (“Tax Allowance Incentive”)  10 December 2019

200% super deduction tax incentive on apprenticeship, internship, and teaching activities (PMK-128)

PMK-128 is one of the implementing regulations of “GR-45” which was issued and became effective 25 June 2019. 10 October 2019
Update on Key Tax Law Changes Indonesian government announces intention to make key tax law changes including corporate tax rate cut, territorial tax system for individuals and taxation of international digital companies  10 September 2019
Update on bond interest tax regulation To encourage the development of Indonesia’s financial market through the increase of collective investment contract roles, the Indonesian Government issued “GR-55”  10 September 2019
Certain documents that can be treated as tax invoice (DGT) issued a new regulation on certain documents that can be treated as tax invoice through “PER-13” 2 August 2019

Value Added Tax (“VAT”) not collected on certain transportation equipment and related services

GR-50 provides a tax facility, aiming to encourage the competitiveness of the land, water and air transportation industries and to guarantee the availability of sufficient  defense and security equipment to protect 2 August 2019
Super deduction for HR and RnD activities GR-45 provides new tax incentives, aiming to encourage investment in labor intensive industries, support job creation and employment, encourage involvement of business and industry sectors to develop high quality human resources, to increase competitiveness, as well as to encourage businesses to conduct (R&D) activities. 23 July 2019
Update to Controlled Foreign Corporation (CFC) Rules MoF has released amending regulations which limit the types of profits of a Non-Listed Foreign Entity (NLFE) which can be a deemed dividend in Indonesia. 12 July 2019
Tax reduction for purchases of very luxurious residential property (MoF) has adjusted the value threshold of luxury property residences subject to luxury goods tax, and also reduced the withholding tax rate on the transfer of “very luxurious” (sangat mewah) properties. 8 July 2019
New Mutual Agreement Procedure Guidance PMK 49 has been released by the MoF to implement the minimum standards contained in Action Plan 14 of the (“OECD”) Base Erosion and Profit Shifting Package in Indonesia. 23 May 2019
Determination of a permanent establishment (“PE”) The Minister of Finance (MoF) has issued regulation No. 35/PMK.03/2019 (“PMK-35”) regarding determination of a permanent establishment (“PE”)  2 May 2019
PMK 215: Calculation on article 25 income tax installment for taxpayers Article 25 Income Tax Installments for New Taxpayers, Banks, State-owned Companies, Public Listed Companies and Other Taxpayers that Must Provide Periodical Financial Statements 21 March 2019

Update for income tax withholding: On interest from deposits, savings, and Bank Indonesia Certificate

The Minister of Finance (MoF) recently issued regulation No. 212/PMK.03/2018 (PMK-212) on the final tax regime applying to certain types of interest income. 20 March 2019

PMK-205: Indonesia broadens list of mergers and restructures eligible for tax neutral treatment using tax book value

“PMK-205” revising the previous regulation on merger, consolidation, spin-off and business take-over using tax book value, MOF Regulation No. 52/PMK.010/2017 (“PMK-52”). 20 February 2019
Update on Transfer Pricing filing requirements The release of this revision of PER-02 provides further clarity on the TP documentation related items 6 February 2019
Tax Treatment for Sales Incentives in Trade Transactions SE DJP-24 to clarify the tax treatment of sales incentives received by buyers in trade transactions under certain conditions 18 January 2019

Production Operation Special Mining Business License Holder

is Appointed as VAT Collector

PMK-166 to appoint “IUPK-OP” holders to collect Value Added Tax (VAT) and/ or Luxury Goods Sales Tax (LGST) on the delivery of taxable goods and/ or services by its vendors to the IUPK-OP holder.  21 January 2019
Foreign Tax Credit on Offshore Income PMK-192 to regulate the implementation of Foreign Tax Credit (“FTC”) on offshore income received by a resident taxpayer 23 January 2019
Tax Treatment of Electronic Commerce Trading The purpose of the PMK – 210 is to provide equal treatment between e-commerce trading and conventional trading and to provide convenience for e-commerce traders in fulfilling their tax obligations. 11 January 2019

Benefits in Kind That Can Be Treated as Deductible Expenses

for Employers

PMK-167 regulates the tax treatment of expenses related to the provision of food and beverages for employees, and benefits in kind provided to employees in certain areas, that are permitted as tax deductions for the employer 11 January 2019

Widened eligibility and simplified administration for Indonesia’s

Tax Holiday Incentive

On 26 November 2018, Indonesia’s Minister of Finance (MOF) signed MOF Regulation No. 150/PMK.010/2018 (PMK-150) providing changes to MOF Regulation No. 35/PMK.010/2018 (PMK-35) on tax holidays, as an incentive to conduct business in Indonesia. 17 December 2018
Changes to Indonesian rules (DGT Regulation No 25/PJ/2018) On 21 November 2018, the Director General of Tax (DGT) issued regulation (“PER-25”) revising the anti-tax treaty abuse rules and effective 1 January 2019. This regulation revokes the previous regulation “PER-10” and is of importance to any non-Indonesian resident receiving income from Indonesia. 03 December 2018
Indonesian Government Launches the 16th Economic Policy Package On 16 November 2018, the Indonesian Government launched the 16th economic policy package. This contains some important changes for both Indonesian groups and in-bound investors. 26 November 2018

Implementing Regulation on Income Tax Incentive for Small and

Medium Scale (SME) Entrepreneurs

The Minister of Finance (MoF) issued the implementing regulation for Government Regulation No. 23 of 2018 (GR23) regarding income tax incentives for small and medium scale entrepreneurs (SME). 25 October 2018

New Taxation and Non-Tax State Revenue in the

Mineral Mining Business Sector

On 1 August 2018, the Indonesian Government issued Government Regulation No. 37 of 2018 (“GR-37”), which is effective starting 2 August 2018. October 2018
New Regulations on Import Taxes

The Minister of Finance (MoF) has issued MoF Regulation No. 110/PMK.010/2018 (PMK110), effective 13 September 2018, which increases the rate of Article 22 income tax on the importation of certain goods or delivery of goods for other business activities.

October 2018

Indonesia: country by country reporting, updates for

2nd year filling obligations

The Director General of Taxation (DGT) issued implementing regulations on Indonesian Country-by-Country (CbC) reporting requirements, with the release of 29/PJ/2017 (PER-29). Most taxpayers should now be considering fillings for their second fiscal year under the CbCR rules which is subject to a reporting deadline 12 month after the fiscal year end September 2018
New income tax incentive for Small-Medium Scale Entrepreneurs On 8 June 2018, the Indonesian Government issued Government Regulation No. 23 of 2018 (GR-23), which is effective starting July 1, 2018. August 2018
New preliminary tax refund procedures

On 12 April 2018, the Indonesian Minister of Finance (MoF) issued MoF Regulation No. 39/PMK.03/2018 (PMK-39), which was effective immediately, to streamline the administration of preliminary tax refund procedures ("Preliminary Refund").

10 July 2018
New regulation on foreign manpower utilization

The Government of Indonesia has issued Presidential Regulation Number 20 of 2018 regarding Foreign Manpower Utilization.

25 May 2018
New tax holiday incentive

On March 29, 2018, Indonesia's Minister of Finance (MOF) signed MOF Regulation No.35/PMK.010/2018 (PMK-35) providing regulations on new tax holidays, as an incentive to conduct business in Indonesia.

2 May 2018

Changes to Indonesian tax return procedures and

moves towards electronic filling

The Minister of Finance (MoF) of the Republic of Indonesia has issued Regulation No. 9/PMK.03/2018 (PMK 9), which contains some important changes to tax administration in Indonesia. 27 April 2018
Debt to equity ratio implementing regulation

The Director General of Tax (DGT) has issued DGT Regulation No. PER-25/PJ/2017 (PER-25) as an implementing regulation on Indonesia's thin capitalization rules, which apply a 4:1 debt-to-equity ratio approach.

13 March 2018

Indonesia: Country-by-Country reporting Implementing

regulations released

In late December 2017, the Director General of Taxation (DGT) issued implementing regulations on Indonesian Country-by-Country (CbC) reporting requirements, with the release of 29/PJ/2017 (PER-29). January 2018
The New Indonesia’s Controlled Foreign Corporations Rule

The Indonesian Minister of Finance has issued organization No. 107/PMK.03/2017 (PMK-107) on Controlled Foreign Corporations (CFC) which is effective from fiscal year 2017 onwards.

September 2017
The new Indonesia anti tax treaty abuse rules On 19 June 2017, the Director General of Tax (DGT) issued regulation No. PER-10/PJ/2017 (PER-10) revising the anti-tax treaty abuse rules. 9 August 2017
Indonesia Tax alert - The new Indonesia anti tax treaty abuse rules On 19 June 2017, the Director General of Tax (DGT) issued regulation No. PER-10/PJ/2017 (PER-10) revising the anti-tax treaty abuse rules. 1July 2017
Indonesia Tax Alert – PMK-169 Debt to Equity

The new regulation provides guidance on the implementation of thin capitalization rules in Indonesia and when borrowing costs may be disallowed because the allowable debt-to-equity ratio is exceeded.

2 October 2015
2013 Asia-Pacific R&D incentives

Our 2013 edition has been updated to include Japan, as well as highlighting some significant developments in Singapore. Keep abreast of R&D changes here.

10 May 2013
Global trade management: adapting to polycentric markets This new report summarizes the findings and identifies leading practices from the 2011 Ernst & Young LLP Customs and International Trade Symposium. 1 December 2011
EY's 2011–12 Tax risk and controversy survey Our survey report examines how a convergence of trends is driving increased financial and reputational risks for global businesses. The survey indicates that the risks are imminent and growing in volume and complexity. Some are unpredictable and others unavoidable; now is the time to plan a course of action to manage them. 1 November 2011
Global M&A tax survey and trends: The growing role of the tax director The harder that company boards press for deals to deliver the value they promise, the more that tax directors play a critical role in identifying and delivering that value. That's the message in our second annual review of trends affecting tax aspects of corporate mergers and acquisitions. 1 November 2011
2011 Global Mobility Effectiveness Survey Our fourth survey on global mobility analyzes the trends in changing global mobility strategies, policies and processes of 350 companies, higlighting how leading companies are reacting to the challenging external environment. 1 October 2011
The role of tax in a changing climate In issue 05 of T Magazine, we explore the sustainability agenda in the context of a rapidly evolving fiscal and regulatory environment. 1 September 2011
Global Tax Policy & Controversy Quarterly Briefing - August 2011 We've heard from you that tax policy and controversy issues are becoming a top priority at the C-suite and board level. Stay up-to-date with our briefing. 1 August 2011
Indirect Tax Briefing: stay up-to-date Companies around the world are telling us that indirect taxes are rising up the corporate agenda. Stay up-to-date with global developments by reading our Indirect Tax Briefing. 1 August 2011
Driving improved supply chain results How will you improve your supply chain results in this competitive market? Read more on how to get the best results in emerging and developed markets. 1 July 2011
Seizing opportunity in Global Compliance & Reporting Don’t allow your GCR processes to perform at yesterday’s standards. Our survey results show the need to formalize plans for improving GCR for the future. 1 July 2011
Europe’s CCCTB proposals The proposal for a Common Consolidated Corporate Tax Base (CCCTB) will create winners and losers. Access all our materials related to the CCCTB proposals. 1 July 2011
VAT and GST: Can indirect tax compliance be easier?

Take a look at how companies are confronting indirect tax management and the nine leading practices they follow.

1 June 2011
Monitoring tax policy and enforcement shifts

In an exclusive interview from our Tax Policy & Controversy Quarterly Briefing, learn of developments of tax administration in the Americas from CIAT leader Márcio Verdi.

1 June 2011
VAT and GST: managing the mutinational burden

Take a look at how companies are confronting indirect tax including value added tax and goods and services tax, and the nine leading practices they follow.

1 May 2011
US healthcare reform: One year in

A political update on the one-year anniversary of the Patient Protection and Affordable Care Act.

1 April 2011
Transfer pricing information at your fingertips

Quickly identify the transfer pricing rules, practices and approaches adopted by more than 55 countries and territories in our Transfer Pricing Reference Guide for 2011.

1 April 2011
Tax Policy and Controversy Quarterly Briefing - April 2011

Learn about the development of leading tax administrations in the Inter-American region from our interview with Márcio Verdi.

1 April 2011
Indirect taxes: are you up to speed?

Governments are increasingly using indirect taxes to finance politically urgent priorities. Our Indirect Tax Briefing summarizes the changes ahead in VAT, GST and indirect taxes.

1 April 2011
Indirect tax in 2011

Provides a detailed overview of the changes ahead in VAT, GST and other indirect taxes.

1 April 2011
Indirect Tax Briefing - April 2011

Our new thought leadership, Indirect Tax in 2011, provides a detailed overview of the changes ahead in VAT, GST and other indirect taxes.

1 April 2011
Alternative Dispute Resolution: a new chapter emerges

Here we set out the different types of ADR tools available in both the pre- and post-filing environments, and discuss the factors to consider.

1 April 2011
Why transfer pricing still dominates tax agenda

Read about six major trends in transfer pricing. Also, what are four things multinationals should do in regards to transfer pricing? Learn more from our recent survey.

1 March 2011
Tax policy in 2011

What distinguishes the tax policies of geographic regions? We have developed a suite of policy reports – covering the Americas, Asia-Pacific and Europe, Middle East, India and Africa.

1 March 2011

European Commission publishes final

Common Consolidated Corporate Tax Base (CCCTB) proposals

The proposal for a Common Consolidated Corporate Tax Base (CCCTB) will create winners and losers. Access all our materials related to the CCCTB proposals. 1 March 2011
2011 EMEIA tax policy outlook

What distinguishes tax policies of geographic regions? To help answer this questions, we developed a tax policy outlook reports for the Middle East, India and Africa.

1 March 2011
2011 Asia Pacific tax policy outlook

What distinguishes tax policies of geographic regions? To help answer this questions, we developed a tax policy outlook reports for Asia-Pacific.

1 March 2011
2011 Americas tax policy outlook What distinguishes tax policies of geographic regions? To help answer this questions, we developed a tax policy outlook reports for the Americas. 1 March 2011
2010 Global transfer pricing survey Read about six major trends in transfer pricing that keep tax professionals up at night. 1 March 2011
United States 2011 tax legislative outlook

While much of 2010 was shaped by a difficult political and economic climate, 2011 is showing signs of positive economic growth, and policymakers seem encouraged to work together.

1 February 2011
Tax Policy and Controversy Quarterly Briefing - February 2011

No matter what your industry or location, tax policy and tax enforcement affect you. This issue explains emerging tax issues on a global and local scale, from China to the US and everywhere in between.

1 February 2011

Deficit Reduction Watch: CBO's large deficit projections

set the stage for tax and entitlement reform debate

Find out in Deficit Reduction Watch how large budget deficits are putting pressure on tax expenditures. As discussions move forward, companies should be alert and  participate early in the process. 1 February 2011
Tax administration without borders

What should businesses do to reduce the risk of controversy? Find out more in Tax administration without borders.

1 January 2011
Resolving disputes: ways to reach certainty, sooner

Tax enforcement is on the rise; learn about the pre- and post-filing dispute resolution tools and processes now on offer from tax administrations around the world.

1 January 2011
Wealth under the spotlight: Tax administration without borders

The financial crisis has shifted the way tax administrations engage with high net worth individuals. Here we outline the changes and how to adjust to rapidly changing taxation policies.

1 December 2010
Indirect Tax Briefing - April 2011

Our new thought leadership, Indirect Tax in 2011, provides a detailed overview of the changes ahead in VAT, GST and other indirect taxes.

1 April 2011
Global tax trends: raising and investing capital

We asked tax directors at 130 of the world's largest companies for their views on the tax issues surrounding transactions.

1 November 2010
Research incentives in the new tax landscape

R&D is a long acknowledged driver of economic prosperity and competitiveness, and the prevalent view is that more private investment in R&D will yield significant social benefit.

1 September 2010

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