eyid-tax-alert-april25

Determination of Resident Taxpayers and Non-Resident Taxpayers

This tax alert covers the Director General of Taxation (DGT) regulation No PER-23/PJ/2025 (PER-23) on the determination of Indonesian resident and non-resident for tax purposes on 9 December 2025. PER 23 effectives on that date. PER-23 replaced DGT Regulations No PER-02/PJ/2009 and PER-43/PJ/2011, respectively. Further details can be found in the publication