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News & Analysis

Indonesia Tax Flash: New Rule on Tax Resident and Update on EOI affecting CRS and Crypto

02 March 2026 by Metalaw Legal and Tax Consultant - Indonesia

The development of the digital economy and increased cross-jurisdictional mobility have prompted tax authorities in various countries to strengthen regulatory frameworks that ensure certainty in taxpayer status while enhancing global financial transparency. In Indonesia, these efforts are reflected in the issuance of Minister of Finance Regulation No. 108 of 2025 on the Technical Guidelines for Access to Financial Information for Tax Purposes, as well as Regulation of Directorate General of Tax No. PER- 23/PJ/2025 on the Determination of Domestic Tax Subjects and Foreign Tax Subjects.

News & Analysis

New Rule for Tax Treaty Applications

14 January 2026 by Metalaw Legal and Tax Consultant - Indonesia

The prevention of double taxation has long been a fundamental pillar of Indonesia’s international tax policy, particularly in the context of cross-border investment, international trade, and the free movement of capital. To this end, Indonesia has concluded numerous Double Taxation Avoidance Agreements (Tax Treaty) with its treaty partners, which serve to allocate taxing rights, mitigate tax barriers, and enhance legal certainty for taxpayers engaged in cross-border transactions.