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News & Analysis

Asia-Pacific: Women in Tax

09 May 2025 by Deloitte - Global

Interview with Fumiko Mizoguchi, Partner, Tax & Legal, Deloitte Japan
News & Analysis

Shadow Economy: Threat or Opportunity for Indonesia's Economy?

07 April 2025 by Provisio Consulting

As someone involved in finance and taxation, I see the phenomenon of the shadow economy in Indonesia as a complex issue
News & Analysis

Navigating Compliance and Strategy: Analyzing Indonesia's PMK 15/2025 on Tax Audits and Its Impact on Taxpayers

01 April 2025 by Provisio Consulting

Indonesia PMK 15/2025 is an important regulation which describes the country's approach to tax audit. The PMK means "Peraturan Menteri Keuangan", which results in the Minister of Finance
News & Analysis

Income Tax on Cashback

21 January 2025 by SSP Consultant

The twentieth century was characterized by rapidly advanced technological development.
News & Analysis

Can the Indonesian tax court judges conclude that a dispute is “not within the tax court’s jurisdiction” through a hearing with an ordinary procedural examination?

15 October 2024 by GNV Consulting

As we all probably know, the examination of proceedings in the tax court can be conducted by ordinary proceedings – ‘pemeriksaan acara biasa’ (Article 49 of the Tax Court Law) or by fast-track proceedings – ‘pemeriksaan acara cepat’ (Article 65 of the Tax Court Law).

News & Analysis

The Burden of Proof in Indonesia Tax Disputes: An Overview

15 October 2024 by GNV Consulting

In tax disputes, one of the critical elements in legal arguments is the burden of proof. The burden of proof refers to the obligation to provide sufficient evidence to support one’s claims or defenses.

News & Analysis

Understanding Related Parties in Indonesian Customs: Reducing Disputes

15 October 2024 by

When discussing related party transactions in Indonesia, most professionals are familiar with its definition in the context of taxation.

News & Analysis

Rate Rises, Minister of Finance Releases List of 11 Transactions of Value Added Tax Object

06 April 2022 by MUC Consulting Group

The government confirmed the increase in the Value Added Tax (VAT) rate from 10% to 11% starting 1 April 2021, by issuing dozens of Minister of Finance Regulations.
News & Analysis

Effectiveness of Tax Dispute Resolution in the Core Tax Administrative System (CTAS)

15 August 2024 by Provisio Consulting

The Indonesian Directorate General of Taxes (DGT) has implemented the Update of Core Tax Administration System (CTAS) on July 1, 2024
News & Analysis

Request for Explanation of Data and/or Information Letter (SP2DK) and its relation to PMK No. 79 Year 2023 and PMK 17/PMK/03/2013

07 August 2024 by Provisio Consulting

The SP2DK (Surat Permintaan Penjelasan atas Data dan/atau Keterangan) is a tool used by the Indonesian Directorate General of Taxes (DGT) to verify and clarify information related to a taxpayer's compliance.
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