Topic
Finance & Tax Updates
What changed in Indonesian tax, reporting and corporate compliance, and what it means for a normal company.
Indonesian tax and corporate rules move often enough that a company relying on what was true two years ago is usually non-compliant somewhere. The changes rarely arrive with a warning that they apply to you.
We track them because we file against them every month. What follows is the practical reading: what actually changed, who it applies to, and what you have to do differently, without the regulation-number recital.
How we think about it
A new reporting channel or an extra supporting document changes your month more than a rate adjustment does. Those are the ones that catch teams out.
Since 2025 monthly returns are reconciled against issued VAT invoices by the system. Discrepancies that used to sit unnoticed now surface immediately.
Zero-revenue and inactive companies still carry filing obligations, including the annual company report through AHU. Silence is not a filing.
Turnover, headcount and VAT registration status can shift which rules apply to you mid-year. Worth checking whenever the business steps up.
Reading on this
All insightsMinister of Law Regulation No. 49 of 2025 requires every PT and PT PMA, including dormant and zero-revenue companies, to file an annual report through AHU.
Tax Regulation UpdatesIndonesia Tightens Access to the 0.5% Final Tax RegimeWhat growing MSMEs should plan for as eligibility for the 0.5% final tax scheme narrows over time.
Finance & TaxThe Monthly Compliance Calendar Every Indonesian Company Should RunThe recurring obligations that quietly cause penalties when they slip through the cracks.
Free tool
Compliance Calendar Template
Every recurring filing an Indonesian company owes, with the dates and the penalties.
