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 …
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Digitalization of Various Tax Services: Understanding Its Impact on Taxpayers
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 …
e-Tax Invoice Transformation within the DGT Coretax System
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 …
PER-11/PJ/2025: New Era of Tax Digitalization Through More Comprehensive e-Bupot Unifikasi.
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 …
Income Tax Collection for Online Merchants: Existing or New Income Tax?
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) …
Leading Tax Disputes Law Firm of the Year in Indonesia by Acquisition International
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 …
Recommended Firm and Recommended Attorney by Advisory Excellence
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. …
Tax Litigation Expert of The Year in Indonesia by Corporate INTL
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 …






