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Indonesia: New method for calculating monthly tax installments

Indonesia: Calculating monthly tax installments

Guidance concerns a new method of calculating monthly tax installments, specifically for new entities and certain taxpayers.

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The Minister of Finance issued Regulation No. 215/PMK.03/2018 that revises the method to calculate Article 25 monthly income tax installments for certain taxpayers.

The guidance provides an updated definition for some taxpayer categories including:

  • “New taxpayer” being an individual or entity that has registered with the tax authority during the tax year, including a new entity resulting from a merger, consolidation, expansion, acquisition and/or change of business structure
  • “Certain entrepreneur taxpayer” being an individual providing a trade or services (excluding freelance services) at one or more business locations different from the taxpayer’s residence
  • “Other taxpayer” being an entity that must file periodic financial reports and that conducts insurance activities or is a pension fund, financial institution or other financial services entity


Read a June 2019 report [PDF 2.8 MB] prepared by the KPMG member firm in Indonesia

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