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Business Tax Tourism
183 Days in Indonesia and You Could Be a Tax Resident

Spend 183 days in Indonesia or hold a KITAS or long-term lease — and you may already be a tax resident. Learn how the rolling 12-month rule works and what it means for your worldwide income.

Business Tax
Indonesia 2026: New Tax Rules for New PT PMA Companies

PP 20/2026 removes the 0.5% Final Tax option for newly incorporated PT PMA companies in Indonesia. Find out what tax rate applies, who is affected, and what to do next.

Tax
Overseas Income in Indonesia: Tax Rules & Double Taxation Relief

Learn how overseas income in Indonesia is taxed, how double taxation treaties work, and how to claim relief as an Indonesian tax resident.

Tax Tax
7 Tax Misconceptions

Doing business in Indonesia offers real growth potential—but it also brings strict tax obligations. This article dispels seven common misconceptions and explains what full compliance looks like.

Business Tax
A Guide to Corporate Income Tax in 2025

Managing Corporate Income Tax in Indonesia requires strategic planning to ensure compliance while maximizing efficiency. This guide breaks down Indonesia’s corporate income tax structure, incentives for new companies, allowable deductions, and corporate income tax deadlines. 

Business Legal Tax
New Coretax System: A Game-Changer or a Growing Pain?

Indonesia's tax administration is undergoing a significant transformation with the implementation of the Core Tax Administration System (Coretax). Effective from January 1, 2025, this initiative is spearheaded by the Ministry of Finance (MoF). Designed to simplify tax processes and unify multiple platforms, Coretax aims to ease compliance for taxpayers while giving the government a 360-degree […]

Tax
VAT Increase Set for January 2025

Value Added Tax (VAT) in Indonesia is a consumption tax applied at each stage of the supply chain, where value is added to a product from production to the final sale. It applies to many goods and services traded within the Indonesian Customs Area.   Companies in Indonesia must register as VAT taxpayers if their business […]

Business Tax
Tax Obligations for Businesses in Indonesia

Navigating Indonesia's tax system requires understanding various taxes and deadlines. For expert guidance and compliance, trust Smart Advisory Solutions (SAS). Our team handles all tax calculations and reporting, allowing you to focus on your business with confidence.

Business Tax
Indonesia's Double Taxation Agreements

Double taxation hindering your global business? Discover how Indonesia's 71 tax treaties reduce tax rates and eliminate double taxation, making international trade and investment smoother and more profitable!

Business setup Legal Tax
Understanding Land Rights & Regulations in Bali

Equip yourself with the knowledge needed to make informed investment decisions and protect your real estate investments in Bali. This guide provides a detailed overview of the four main types of land rights in Indonesia, zoning regulations in Bali, and a resource for checking zoning regulations in the Badung Regency of Bali.

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