Tax Regulation Database

Search and access the latest tax regulations, government decrees, and circular letters from the Ministry of Finance and DG of Taxes.

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PPN / VATIN FORCE
Regulation No: PMK-143/PMK.03/2023 • Published: 12 Dec 2023

Adjustment of Value Added Tax Rates on Domestic Electronic Goods and Digital Services Utilization

This regulation details the technical implementation of VAT rate adjustments for domestic electronic products following the Harmonization of Tax Regulations Law (UU HPP), outlining specific categories and compliance deadlines for registered providers.

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PBB (Property)IN FORCE
Regulation No: PMK-186/PMK.03/2023 • Published: 28 Oct 2023

Revised Procedures for Assessment and Collection of Land and Building Tax for Forestry and Plantation Sectors

Updated documentation requirements and calculation formulas for the assessment of land and building tax (PBB-P3) specifically for enterprises operating within restricted forestry concessions.

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KUP (Procedures)IN FORCE
Regulation No: UU-7/2021 • Published: 29 Oct 2021

Harmonization of Tax Regulations (UU HPP)

A comprehensive reform of the Indonesian tax system covering income tax, VAT, voluntary disclosure programs, carbon tax, and tax procedures.

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