Indonesia

November 2024

• Public Holiday 2025

AUGUST 2024

• Clarification on Tax Treatment of Benefits and Enjoyments

JULY 2024

• Use of Population Identification Number (an Update)

JUNE 2024

• Revision in Public Housing Savings Program (Tapera)

• The Law on the Welfare of Mothers and Children in the First Thousand Days of Life Phase is Passed

MARCH 2024

• Religious Holiday Allowance (THR) to be paid in full

FEBRUARY 2024

• Change in maximum wage capping for pension insurance program

JANUARY 2024

• Reporting changes (Forms) for New Simplified PPh 21

• PPh 21 Calculation with Average Effective Rate (TER) Revised

• Provisions for Effective Tariff Cuts for PPh 21 in PMK 168/2023

NOVEMBER 2023

• Change in Implementation of Work Accident Insurance and Death Benefits Program

JULY 2023

• Exemption Limits of Benefit-in-kind

JUNE 2023

• Government Issues Changes to 2023 National Holidays and Joint Leave

MAY 2023

• Tax facility to State capital city (Nusantra)

• Introduction of Minimum wage capping for BPJS Manpower

MARCH 2023

• Change in Maximum Wage Capping for Pension Insurance Program

JANUARY 2023

• e-SPT Period Income Tax Articles 21-26 version update 2.5.0.0.

DECEMBER 2022

• Government Adjusts Income Tax Rules for in Kind and/or Enjoyment and Others

MARCH 2022

• BPJS Ketenagakerjaan - Increase in Base Salary Capping for the Year 2022

NOVEMBER 2021

• Changes in the Income Tax Rates

• Treatment of benefits-in-kind under the Tax Harmonization Law

• Tax ID Number under the HPP Law

JULY 2021

• Extension of COVID-19 incentives July 2021 – December 2021

MARCH 2021

• Government Regulation Number 35 Year 2021 concerning PKWT, Transfer of Power, Working Time, Work Relationships and Rest Time, and Layoffs

• BPJS Ketenagakerjaan – Increase in Base Salary Capping for the Year 2021(Revised)

FEBRUARY 2021

• BPJS Ketenagakerjaan – Increase in Base Salary Capping for the Year 2021

• Extension of COVID-19 incentives

JANUARY 2021

• Law No. 11/2020 concerning Job Creation (“Omnibus Law”)

OCTOBER 2020

• Indonesia 2021 Public Holidays

SEPTEMBER 2020

• PP 49 / 2020 related to adjustment for BPJS Manpower contribution due to pandemic COVID-19

JULY 2020

• Gazette Notification for Draft Code on Wages(central) Rules, 2020

• Expansion of tax incentives in response to COVID-19 ‒ an update

MAY 2020

• Expansion of tax incentives in response to COVID-19

APRIL 2020

• Tax incentives in relation to COVID-19

FEBRUARY 2020

• BPJS Ketenagakerjaan – Increase in Base Salary Capping for the Year 2020