News and features

Showing 1 - 3 of 3 for "" with applied filters

Filters:

News & Analysis

Non-Resident Taxpayers

30 January 2026 by Ideatax - Indonesia

In tax practice, determining taxpayer status is the first step in assessing tax obligations in Indonesia. The distinction between resident and non-resident taxpayers has direct implications for the application of income tax.

News & Analysis

Tax Information Exchange on Cryptoassets Under PMK 108/2025

30 January 2026 by Ideatax - Indonesia

The Ministry of Finance has issued Minister of Finance Regulation (Peraturan Menteri Keuangan/PMK) Number 108 of 2025 concerning Procedures for Access to Financial Information for Tax Purposes. The regulation reinforces Indonesia’s framework for financial information reporting and exchange in the tax sector, including cryptoasset-related information, as part of its commitment to international tax cooperation.

News & Analysis

Update on OECD Tax Treaty Model

01 December 2025 by Ideatax - Indonesia

The Organisation for Economic Co-operation and Development (OECD) has recently published an update to its tax treaty model. This update offers more detailed guidance on taxing rights for remote work performed online and income from natural resource extraction (OECD, 2025).