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Title Topic Date
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”) 201905022 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 2019032121 March 2019
Update for income tax withholding: On interest from deposits, savings, and Bank Indonesia Certificat 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. 2019032020 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”). 2019022020 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 201902066 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 2019011818 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. 2019012121 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 2019012323 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. 2019011111 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 2019011111 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. 2018121717 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 dfiscal 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. 20170701July 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. 201509162 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. 2013042410 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. 20111201December 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. 20111101November 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. 20111101November 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. 20111001October 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. 20110901September 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. 20110801August 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. 20110801August 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. 20110701July 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. 20110701July 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. 20110701July 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. 20110601June 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. 20110601June 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. 20110501May 2011
US healthcare reform: One year in A political update on the one-year anniversary of the Patient Protection and Affordable Care Act. 20110401April 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. 20110401April 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. 20110401April 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. 20110401April 2011
Indirect tax in 2011 Provides a detailed overview of the changes ahead in VAT, GST and other indirect taxes. 20110401April 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. 20110401April 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. 20110401April 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. 20110301March 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. 20110301March 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. 20110301March 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. 20110301March 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. 20110301March 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. 20110301March 2011
2010 Global transfer pricing survey >Read about six major trends in transfer pricing that keep tax professionals up at night. 20110301March 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. 20110201February 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. 20110201February 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. 20110201February 2011
Tax administration without borders What should businesses do to reduce the risk of controversy? Find out more in Tax administration without borders. 20110101January 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. 20110101January 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. 20101201December 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. 20110501April 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. 20101101November 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. 20100901September 2010

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