Pemerintah Indonesia terus memperkuat sistem perpajakan di era ekonomi digital, salah satunya dengan menerbitkan Peraturan Menteri Keuangan Nomor (PMK) 37 Tahun 2025. Peraturan ini mewajibkan penunjukan pihak lain untuk memungut Pajak Penghasilan (PPh) Pasal 22 atas penghasilan yang diperoleh Wajib Pajak Dalam Negeri (atau PDN) yang melakukan transaksi melalui Sistem Perdagangan Berbasis Elektronik (PMSE). Dengan …
Director General of Taxes has issued the Director General of Taxes Regulation No. PER-8/PJ/2025, which generally governs the Provisions for Certain Tax Administration Services in the Implementation of the Core Tax Administration System (Coretax System). Previously, various services such as the issuance of a Tax Clearance Certificate (Surat Keterangan Fiskal or SKF), applications for changes …
The Directorate General of Tax (DGT) continues to innovate in its efforts to modernize the taxation system in Indonesia. One of the latest significant steps is the issuance of PER-11/PJ/2025. This regulation marks a crucial point in the continuation of the digital transformation of the Coretax-based taxation system, with the primary objective of aligning the …
All publications, materials, and other information presented in this article are prepared based on our understanding of the applicable laws and regulations in Indonesia, as well as general knowledge and relevant practices. This information does not reflect the views, positions, statements, or affirmations of any official authority. The relevant authorities have not issued any statements …
The world of Indonesian taxation is adapting again with the enactment of the Director General of Taxes Regulation Number PER-11/PJ/2025 concerning Provisions for Reporting Income Tax, Value Added Tax, Sales Tax on Luxury Goods, and Stamp Duty in the Framework of Implementing the Core Tax Administration System, hereinafter referred to as “PER-11”. This regulation marks …
The Indonesian government continues to strengthen its tax system in the digital economy era, one of which is by issuing of Ministry of Finance Regulation Number (PMK) 37 of 2025. This regulation requires the appointment of other parties to collect the Article 22 Income Tax (PPh) on income earned by Domestic Taxpayers ( or PDN’s) …
Mul & Co was founded by a group of experienced lawyers and practitioners that bring multi-disciplinary backgrounds in taxation, law, accounting, and finance. Together, this group of exceptional practitioners believe that their success depends upon the clients’ satisfaction, and therefore always strive to provide their clients with the best possible solution to their taxation issues …
Mulyono is the founder and managing partner of Mul & Co, one of very few law firms in Indonesia that specialises in tax law. Mul & Co was founded by experienced practitioners with multi disciplinary backgrounds in tax, law, accounting, and finance. The firm’s services include tax dispute, tax advisory & restructuring, and tax compliance. …
Mul & Co is one of a very few law firms in Indonesia that specializes in taxation fields. Mul & Co is founded by experienced practitioners with multi-disciplinary backgrounds in tax, law, accounting, and finance. We believe that our success depends upon our clients’ satisfaction; therefore, we always strive to provide our clients with the …
