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News & Analysis

2026 World Tax Guide | Regional profile (Tax Controversy)

16 March 2026 by Deloitte - Global

Regional profile Asia Pacific
News & Analysis

Legal Certainty and SP2DK in Indonesia: Between Clarification and Uncertainty

13 March 2026 by Provisio Consulting - Indonesia

In Indonesia’s tax administration framework, the Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK) plays an increasingly prominent role in the Directorate General of Taxes’ compliance strategy. Designed as a pre-audit clarification mechanism, SP2DK reflects the tax authority’s shift toward data-driven supervision. However, from a legal certainty perspective, SP2DK presents structural ambiguities that merit closer examination.
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

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

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.
News & Analysis

Asia-Pacific: Indirect Tax

07 January 2026 by Deloitte - Global

Interview with Candy Ye Tang, Tax and Business Advisory Leader, Deloitte China
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).
News & Analysis

Understanding the Interrelation Between Securities Borrowing and Lending (SBL) and Transfer Pricing Risk Implications in Indonesia

17 November 2025 by Pro Visioner Konsultindo - Indonesia

Securities Borrowing and Lending (SBL) constitutes a pivotal mechanism within the capital market infrastructure, facilitating the temporary transfer of securities ownership rights - such as stocks or bonds - from a lender to a borrower for a predetermined duration. The purposes underlying such transactions are multifaceted, encompassing the fulfillment of settlement obligations, the implementation of investment or hedging strategies, and the enhancement of overall market liquidity. While the possession of securities is temporarily transferred, the ultimate ownership remains vested in the lender, thereby maintaining the integrity of long-term ownership structures.
News & Analysis

Indonesia’s Shift in Digital & Crypto Taxation: 2025 Reforms and Industry Impacts

16 October 2025 by Provisio Consulting - Indonesia

Digital Economy – a new chapter
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