https://indonesiantaxinsight.com/ Quick, accurate breakdowns of Indonesia's tax regulations for business owners and finance teams. Independent, educational — not tax advice. en Sat, 03 Oct 2026 00:00:00 GMT https://indonesiantaxinsight.com/posts/per-12-pj-2026-pembetulan-spt-coretax https://indonesiantaxinsight.com/posts/per-12-pj-2026-pembetulan-spt-coretax Fri, 02 Oct 2026 00:00:00 GMT From 1 October 2026 an amended return answers a different question: not “what changed?” but “what is my position?”. The one line that explains it, four cash effects, a simulator, and five points that are still unregulated. https://indonesiantaxinsight.com/posts/pmk-112-2025-penerapan-p3b https://indonesiantaxinsight.com/posts/pmk-112-2025-penerapan-p3b Tue, 22 Sep 2026 00:00:00 GMT Indonesia moved treaty procedure from two DGT regulations to one Ministerial rule — and shifted the burden of proof onto the payer. The six anti-abuse tests, the five internal conflicts, and the 30-year lineage, cited article by article. https://indonesiantaxinsight.com/posts/konsultan-pajak-pihak-lain-pmk-55-tahun-2026 https://indonesiantaxinsight.com/posts/konsultan-pajak-pihak-lain-pmk-55-tahun-2026 Tue, 01 Sep 2026 00:00:00 GMT PMK-55/2026 is PMK-44's companion: the Licence, the competency exam (SKK), the SKT (valid 3 years), classes A/B/C, CPD, sanctions and the transition — how to become and stay a licensed tax proxy. https://indonesiantaxinsight.com/posts/kuasa-wajib-pajak-pmk-44-tahun-2026 https://indonesiantaxinsight.com/posts/kuasa-wajib-pajak-pmk-44-tahun-2026 Sat, 29 Aug 2026 00:00:00 GMT PMK-44/2026 redefines who may represent a taxpayer — Tax Consultant, Other Party (SKT), or Family — and puts employees who sign invoices/slips in a grey zone. Every point tagged by how settled it is. https://indonesiantaxinsight.com/posts/ppn-jasa-luar-negeri https://indonesiantaxinsight.com/posts/ppn-jasa-luar-negeri Sun, 23 Aug 2026 00:00:00 GMT PMSE, the new SPP-TDLN (PMK 49/2026), and self-assessed VAT — the same tax, a different collector. A clear side-by-side.