• 21 Februari 2026 - Prabowo and Trump Seal Trillion-Rupiah Mega Deal, Indonesia's Economy Ready to Rocket into a New Golden Age! • 21 Februari 2026 - Giant Profit Flood, These Archipelago's Golden Products Successfully Penetrate America Without Tax! • 10 Februari 2026 - Transparency Revolution: ‘Non-Deductible’ Perppu Ready to be Game Changer to Break Tax Ratio Stagnation and Save Economy • 10 Februari 2026 - The Golden Wave of AI: Amazon Sells Data, Singapore's Economy Skyrockets, and the Birth of the First Trillionaire • 09 Februari 2026 - Purbaya's Heavy Mission: Getting 'Sick' for Prabowo's Approval and a 12 Percent Tax Ratio • 09 Februari 2026 - Danantara Displaces China's Dominance in Krakatau Steel, Consumers Rejoice, but Employers Still "Stingy" on Jobs! • 09 Februari 2026 - State Loses Trillions, Finance Minister Purbaya Hunts Cash Mafia and Slashes Bioethanol Permits to One Week! • 07 Februari 2026 - Stop Cash Transactions! Purbaya Uncovers 'Cash Basis' Modus of 40 Steel Factories Worth Rp4 Trillion • 05 Februari 2026 - Indonesia’s Economy Set to Skyrocket to 6 Percent? Here Are Rosan’s 8 Ace Moves and Purbaya’s Profitable Strategy! • 03 Februari 2026 - Loophole for Foreign Ships Sealed Tight, 'No Tax No Sail' Era Begins! • 03 Februari 2026 - 2025 Trade Mystery Unveiled: US Becomes Savior While Dependence on China Soars, Prabowo Strikes Back with Rp618 Trillion Strategy! • 02 Februari 2026 - RI Trade Surplus Hits 68-Month Record, Why is the Middle Class Threatened to Become ‘Rojali’? • 29 Januari 2026 - IHSG Freefall: MSCI Ultimatum Shakes the Exchange, Investor Funds at Risk Before May 2026! • 27 Januari 2026 - A Path to Peace Amidst Dispute: Dissecting the Advance Pricing Agreement (APA) in the Era of PMK 172 Year 2023 • 26 Januari 2026 - Cigarette Excise Still Tough, BUMN Gets Red Carpet, and Chaos at the Port! • 26 Januari 2026 - Prabowo Promises to Shock the World, But Watch Out for Exploding Free Meal Budgets and Fleeing Factories! • 22 Januari 2026 - Prabowo Shows Off "Prabowonomics" in Davos, Rupiah Rallies, and Pension Funds Flourish! • 22 Januari 2026 - Finance Minister Peeks at Officials' Accounts, Tax Mafia Village Exposed, and Middle Class Ready to Be Squeezed! • 21 Januari 2026 - Investment Skyrockets but Layoffs Rage? Here is the 2026 Economic Paradox You Must Watch Out For! • 21 Januari 2026 - Shopee & Tokopedia Admin Fees Skyrocket! Government Prepares "Shield" to Save MSMEs in 2026 • 20 Januari 2026 - The Principal Purpose Test Mechanism in Indonesia’s International Tax Governance: An Analysis of Minister of Finance Regulation Number 112 of 2025 • 20 Januari 2026 - The New Paradigm of International Tax Compliance: In-Depth Analysis of Treaty Abuse Prevention Criteria in Minister of Finance Regulation Number 112 of 2025 • 20 Januari 2026 - Treaty Abuse Prevention Mechanisms in Minister of Finance Regulation Number 112 of 2025 • 20 Januari 2026 - Indonesia's Economy Accelerates, But Watch Out for Rupiah Jitters and Massive Land Seizure! • 20 Januari 2026 - Millions Rush to File Tax Returns, Finance Minister Ready to Crush Rogue Companies and Corrupt Officials! • 19 Januari 2026 - Investments Hit Quadrillions, Beware the Ticking Time Bomb of Unemployment! • 15 Januari 2026 - Watch Out! Tax Debtors' Stocks Will Be Sold on the Exchange • 15 Januari 2026 - Danantara Steps Up with New Breakthroughs to Shield the National Economy: BUMN Strategy and Food Security! • 14 Januari 2026 - 2026 Tax Blessing: Full Salaries and Trillions in Incentives Ready to Inject the Economy! • 14 Januari 2026 - When Employee Benefits Are Not Automatically Subject to Income Tax Article 21 • 14 Januari 2026 - From Market Support to Core Business: Where Did BUT Begin? • 14 Januari 2026 - Implications of Applying Article 23 Paragraph (4) Letter H of the Income Tax Law in a Dispute Over Tax Withholding on Factoring Interest Paid to a Financing Company • 14 Januari 2026 - Unveiling the Fair Value of Family Shares: The Story of a Rp15 Billion Tax Dispute Behind the Transfer of PT TBS Shares • 14 Januari 2026 - Taxpayers' Ultimate Strategy: Winning Corporate Income Tax Appeal Against IDR 1.7 Billion Turnover Correction Due to This Mistake by the DJP • 14 Januari 2026 - Failure of Proof Through Sampling: Reviewing the Appeal Loss of PT AALI's Article 23 Income Tax Over VAT Data Equalization • 14 Januari 2026 - DJP's Business Valuation Fails to Correct Hundreds of Billions in Corporate Income Tax in PT SP’s Debt-to-Equity Swap Case • 14 Januari 2026 - Public Accountant’s Error Causes IDR 20 Billion Tax Correction: The Key to a Taxpayer’s Victory Against Assumptive Cash Flow Testing • 13 Januari 2026 - Gold Shatters Records and RI Economy Poised for High Leap: Strategy Towards 2029! • 12 Januari 2026 - "Candidate for Hell!" Director General Bimo's Stern Ultimatum After KPK Sting Rocks Tax Office • 12 Januari 2026 - Taxpayer Claims Wages Below PTKP, Appeal Rejected: Tax Court Affirms New Evidence is Inadmissible Post-Examination! • 12 Januari 2026 - Triumph of Justice at the Tax Court: PTAB Successfully Nullifies VAT Administrative Sanctions
  • 12 Januari 2026 - The PPh Article 23 Trap! Service Costs Recognized in Financial Statements, But Withholding Tax Forgotten: Here's the Consequence at the Tax Court • 12 Januari 2026 - Foreign Money Rains Rp 1 Trillion in New Year, Govt Speeds Up Rp 335 T Free Meals Amidst Superflu Threat! • 12 Januari 2026 - DJP Table Slam: Erasing "Bag-Carrier" Culture to Hunting Ghost Taxpayers! • 12 Januari 2026 - Fighting the Salary Equalization Trap: PT AT Indonesia’s Strategy to Annul the Majority of PPh Article 21 Corrections at the Tax Court • 12 Januari 2026 - Beware! Failure to Segregate Services and Goods, Multi-Billion WHT 23 Correction Confirmed, Only a Small Portion Granted by the Tax Court • 12 Januari 2026 - Tax Assessment Letter Worth Billions Completely Cancelled! Key to Taxpayer Victory in Forestry Sector: Production Volume is Not Proof of Sales • 12 Januari 2026 - Severance Pay, Leave Compensation, and Final Article 21 Income Tax: What the Tax Authority Often Gets Wrong • 12 Januari 2026 - The Importance of Article 23 Income Tax Exemptions: Analysis of a Tax Court Ruling on Financial Services and Shipping Services. • 11 Januari 2026 - Goodbye JIBOR! Here is BI's "New Weapon" Ready to Overhaul the Money Market Starting 2026 • 08 Januari 2026 - Bang! Prabowo Officializes 2026 State Budget, Purbaya Hunts Sweetened Beverage Excise to Export Duties for Rp2,693 Trillion • 08 Januari 2026 - Chasing Crypto Assets to Bank Accounts, Purbaya Prepares Strategic Moves to Secure 2026 State Cash • 07 Januari 2026 - No Place to Hide! Purbaya Closes Tax Haven Gaps and Hunts Down Unregistered Taxpayers  • 06 Januari 2026 - DGT Peeks Into Your Crypto Wallet! Coretax Officially Operational, Yet These 5 Sectors are Salary Tax-Exempt in 2026 • 06 Januari 2026 - 2026 Turmoil: US Arrests Maduro, Stock Markets Party Amidst Indonesia's Inflation Threat! • 06 Januari 2026 - Dissecting the OECD “Side-by-Side” Package and Its Implications for Taxpayers in Indonesia • 06 Januari 2026 - Saved from PMK 18/2021 Correction! The Key to Success for Industrial Forest PKP in Passing the 5-Year "Has Produced" Check • 06 Januari 2026 - Google and Microsoft Dodge 15% Tax! US Officially Blocks Global Deal, Leaving Indonesia Empty-Handed? • 06 Januari 2026 - CEO’s Guide to 2026: Mitigating Tax Risks Post-SP2DK Revolution (PMK 111/2025 vs SE-05/PJ/2022)  • 04 Januari 2026 - When Sales Discounts Are Considered Income • 04 Januari 2026 - Resounding Victory! Logistics Company Avoids Hundreds of Millions in Tax Bill Due to Difference in Interpretation of Ship Charter and Outright Sale • 31 Desember 2025 - APBN 2025 'Bleeds' Due to Massive Tax Refunds, Government Hunts Coal Tycoons with 11% Export Duty • 30 Desember 2025 - State Suffers IDR 42 Trillion "Hemorrhage" from Tax Refunds; Government to Halt "Subsidies" via 2026 Coal Export Duties • 30 Desember 2025 - JHT Balance in the Annual Tax Return: "Hidden" Assets That Must Be Reported in the Coretax Era • 30 Desember 2025 - Tax Restitution Hits IDR 351 Trillion, Ministry Reviews Job Creation Law to Safeguard State Coffers • 28 Desember 2025 - Administrative Blunder Risks IDR 4 Billion! See How the Taxpayer Won the Head Office vs. Branch VAT Battle • 25 Desember 2025 - Legal Certainty Guaranteed! Tax Court Overturns DGT's Rejection of FPU Asset Benefit Period for PT TOI • 25 Desember 2025 - Assessing the Fair Value of Affiliated Assets: Fiscal Assessment Correction Council on Final Income Tax on Property • 25 Desember 2025 - Double Transfer Pricing Dispute Overturned: When the Fiscal Authority's Power to Correct Rent Collides with the Limits of Final PPh (Income Tax) Object • 25 Desember 2025 - The Defeat of a Soft Drink Giant: Why Was IDR 250 Billion in Promotional Expenses Rejected by the Tax Court? • 25 Desember 2025 - Correction Upheld: Amendments to Tax Returns During a Tax Audit Do Not Change the PP 46/2013 Tax Regime • 25 Desember 2025 - Limits of the Examination of the Matching Cost Principle in the CML Dispute • 25 Desember 2025 - VAT Dispute Won! Unloading Bailout Costs Are Not Taxable Objects, Here's Why • 25 Desember 2025 - Failure to Carefully Determine the Date, DGT Forced to Cancel SKPN PPN: Tax Court Decision Affirms Principle of Legal Certainty for Taxpayers • 25 Desember 2025 - Partial Victory for PT TLI: PPh Article 21 as COGS in Manpower Service Businesses • 25 Desember 2025 - Crushing Defeat Due to Wrong Comparables Selection: Tax Court Revokes PT SMS's IDR 42 Billion Affiliated Rent Correction • 20 Desember 2025 - Rig's Legs Are Not Permanent, Final Tax Cancelled: The Legal Boundaries of Construction Services PPh in a Trillion Rupiah Dispute • 20 Desember 2025 - Paid VAT on Foreign Services, But Got Corrected? Beware of Recharacterization of Affiliate Services as Disguised Dividends! • 20 Desember 2025 - The 3-Month Deadline as Key to Tax Finality: Why PT AKJ's Lawsuit Was Rejected After Attempting to Re-Challenge the Same SKP • 19 Desember 2025 - Fiscal Dynamics at Year-End: Tax Target Pressures and Coretax System Modernization • 18 Desember 2025 - Budget Absorption Dynamics and Weakening Domestic Consumption: Fiscal Challenges Toward Year-End • 18 Desember 2025 - Administrative Modernization and Fiscal Liquidity Challenges: Strategies for Completing the 2025 Tax Target • 17 Desember 2025 - Monetary Stability and Long-Term Growth Projections: BI Interest Rate Policy and Responses to Global Recommendations • 17 Desember 2025 - Year-End State Revenue Dilemma: Tax Shortfall Pressures and Strategic Commodity Sector Oversight • 16 Desember 2025 - Job Quality and Fiscal Tightening: Middle-Class Living Challenges and Budget Efficiency Strategies • 16 Desember 2025 - Commodity Sector Policy and Tax Base Strengthening: ASEAN Tax Ratio Evaluation and PTKP Threshold Stagnation • 15 Desember 2025 - Warning: A Paid VAT-FTS Payment Slip Can Be Non-Creditable! Case Study on Affiliated Manpower Costs from Korea • 15 Desember 2025 - VAT on Management Fee Paid a Year Late: Tax Court Rejects PT FI's Appeal Due to Incorrect Tax Period on BPN • 15 Desember 2025 - Crucial Victory for PT AGN: FPSO Classified as Tangible Asset Group III, Cancels Rp99 Billion Correction • 15 Desember 2025 - Monetary Stability and Economic Growth Projections: BI Interest Rate Policy, Debt Security, and Year-End Consumption Momentum • 15 Desember 2025 - Fiscal Dilemma and Compliance Enforcement: Efforts to Curb Deficit Amid Low National Tax Ratio • 14 Desember 2025 - Lawsuit Granted! When a Taxpayers Objection is Flatly Rejected for an Erroneous Administrative Reason • 12 Desember 2025 - Trade Diplomacy and Digital Transformation: 2029 Export Targets, RI-US Relation Certainty, and AI Innovation in Import Oversight • 12 Desember 2025 - Trade AI Technology and Tax Law Enforcement: Finance Minister Tightens Borders and DJP Detains Non-Compliant Taxpayers • 11 Desember 2025 - RI-US Trade Risk and Food Price Hikes: Russia Cooperation Strengthens, Government Asked to Fix Import System • 11 Desember 2025 - Tax Revenue Challenges and PTKP Review: DJP Gives Up on Shortfall, Cigarette Excise 2026 Confirmed Not to Rise • 10 Desember 2025 - Global and Domestic Economic Threats: RI-US Cancellation, Trump Tariffs, and Trillions in Illegal Mining Losses • 10 Desember 2025 - Fiscal Dilemma and Oversight Tightening: Gold Export Duty Takes Effect, Tax Compliance Drops, and Export Foreign Exchange is Centralized • 09 Desember 2025 - Challenges to Economic Growth and Investment Policy: 6% Growth Dream Deemed Unrealistic • 09 Desember 2025 - Fiscal Trade-Off Policy: Sweetened Beverage Excise Postponed Pending 6% Growth, SEZ Tax Incentives Successfully Attract 351 Companies • 08 Desember 2025 - Fiscal Consolidation and BUMN Restructuring: Finance Minister Prepares Merger Incentives and Coal Export Duty Collection • 08 Desember 2025 - Revenue Strategy and BUMN Incentives: Finance Minister Cancels Sweetened Beverage Excise, Imposes Export Duty on Coal and Gold • 05 Desember 2025 - Fiscal Oversight Tightened: LNSW Strategy to Counter Underinvoicing and Digital Tax Modernization • 05 Desember 2025 - Fiscal and Monetary Strategy: Debottlenecking Task Force, Countering Illegal Imports, and BI's Crisis Immunity Formula • 04 Desember 2025 - Tightened Oversight and Digital Tax Extension: Tax Authority Audits Thousands of Corporations and Appoints Roblox • 04 Desember 2025 - Strengthening Fiscal and Real Sectors: LNSW Strategy Creates Logistics Efficiency and BI Gets New Mandate • 03 Desember 2025 - Sluggish Investment Prompts Tax Incentives and Deregulation: Business Demands Customs System Fix Amidst OECD's VAT Expansion Suggestion • 02 Desember 2025 - Internal TNMM: A Cost-Effective and Simple Method to Avoid Transfer Pricing Corrections • 02 Desember 2025 - Winning an Appeal Due to Different Dates: Tax Court Decision Annuls PT AAC's Rp. 1.4 Billion Final Income Tax SKPKB • 02 Desember 2025 - Threat of Global Interest Rates 2026–2027 Triggers Debt Cost Risk: BI Prepares Digital Rupiah Amidst Weakening Exports • 02 Desember 2025 - Customs Reform and Tightening Mining Compliance: From Threat of Freezing to Bonded Zone Regulation Loopholes • 01 Desember 2025 - Reaffirming the Limits of Correction Authority under Article 16 of the General Taxation Provisions (UU KUP) Case of PT OSS – Decision • 01 Desember 2025 - Food Inflation Triggers Price Hikes, Trade Balance Surpluses US$2.39 Billion: Prabowo's Priority Budget and Indonesia's Strategic BRICS Membership • 01 Desember 2025 - Tax Extensification and Law Enforcement: DJP's Ultimatum to Palm Oil Giants, QRIS Expansion, and Coal Export Duty • 01 Desember 2025 - The New Era of Tax Audits: Digital Transformation and Online Procedures under PMK Number 15 of 2025 • 30 Nopember 2025 - Considered Final Consumption, Input Tax on Employee Welfare Facilities in the Form of Employee Housing in Remote Areas Rejected by the Tax Court • 30 Nopember 2025 - Huge VAT Correction Annulled! The KPBN vs. Bappebti Data Showdown in a CPO Transfer Pricing Dispute • 30 Nopember 2025 - Administrative Requirements for Writing Off Receivables Were Missed During SPT Submission? What Was the Outcome? • 29 Nopember 2025 - Quality Claims and In-Kind Benefits Challenged: PT TMP Secures Partial Victory in Corporate Income Tax Dispute • 29 Nopember 2025 - Palm Oil Plasma Scheme Partnership Wins at the Tax Court: When Cost Corrections are Reversed into Business Revenue • 29 Nopember 2025 - Royalty Payments to Affiliates Still Corrected! The Two Key Lessons from This Tax Court Ruling • 29 Nopember 2025 - Defeated at the Tax Court: A key lesson for Taxpayers in a VAT Dispute • 29 Nopember 2025 - Taxpayer Administrative Justice: Tax Court Cancels DGT Letter that “Delays” Administrative Process • 29 Nopember 2025 - VAT and PPh 23 Reported in Different Months: PT HKR Wins VAT DPP Correction Appeal at the Tax Court • 28 Nopember 2025 - Fiscal-Monetary Policy Synergy and Customs Reform: Driving Growth and Addressing Economic Inequality • 28 Nopember 2025 - DJP Intensifies Collection of Rp140 Trillion Tax Receivables; Spotlight on Tax Amnesty and Customs Oversight Gaps at IMIP • 27 Nopember 2025 - The Importance of PBK: A Real Case Study of Unrecognised Tax Credits • 27 Nopember 2025 - Customs Reform and the Pursuit of Tax Receivables: Ultimatum for Customs and Tightened Supervision of Large Taxpayers • 27 Nopember 2025 - Fiscal and Economic Dynamics: Optimism for 2026 Growth, Criticism of Regional Spending, and the Customs Issue • 26 Nopember 2025 - Optimism in Economic Growth and Fiscal Reform: Year-End Stimulus and Regulatory Tightening • 26 Nopember 2025 - Tightening Supervision and Tax Extensification: DJP Focuses on Conglomerates and E-commerce, Coal Faces Export Duty • 25 Nopember 2025 - End-of-Year Economic Dynamics: From Sustainable Tuna Potential to Government Cash Flow Pressure • 25 Nopember 2025 - Tight Supervision and Regulatory Reform Mark National Taxation and Customs Sector • 24 Nopember 2025 - “Affirming the Legal Standing of Article 25 Income Tax Installments in the Self-Assessment System: A Formal Review of PUT-011550.99/2024/PP/M.IXA Year 2025” • 24 Nopember 2025 - HGU Documents Are Not Always Proof: This Ruling Voids Rp12.7 Billion Non-Operating Income Correction! • 24 Nopember 2025 - Shareholder Debt During Liquidation Considered Profit? Tax Court Annuls a Rp. 10 Billion Correction • 24 Nopember 2025 - National Tax Revenue Faces Peak Year-End Challenges • 24 Nopember 2025 - National News Narrative: Policy Consolidation and Energy Transition Challenges • 21 Nopember 2025 - Issues of Integrity and Tax Compliance: Corruption, Tax Amnesty, and Excise Performance • 21 Nopember 2025 - Slowing Liquidity and Business Security Threats: A Spotlight on Capital Outflow and Purchasing Power • 20 Nopember 2025 - Indonesia's Fiscal Pressure and External Deficit: Spotlight on Slow Government Spending and Nickel Investment • 19 Nopember 2025 - NPWP Branch vs. NPWP Head Office Dispute: The Story of PT BB's Final Income Tax PPh • 19 Nopember 2025 - Indonesia's Monetary and Fiscal Policy Direction: Anticipating Global Uncertainty and Strengthening Digital Transactions • 19 Nopember 2025 - Fiscal Dynamics and Legal Reform: The Challenge of Tax Revenue and Strengthening Indonesia's Investment Climate • 18 Nopember 2025 - Rupiah Anomaly and Under-Invoicing Cost State; BI Projected to Hold Interest Rate, 6% Flat KUR Boosts MSMEs • 18 Nopember 2025 - Carbon Tax Threatens Energy Prices; Government Strengthens Law (Common Law) and Coal Export Duty Amidst Permanent 0.5% MSME Tax • 17 Nopember 2025 - Key Developments: Increased KUR Disbursement, BUMN Investment Expansion, and Strategic Energy Policy • 17 Nopember 2025 - Strengthening State Revenue: From Internal Sanctions to Artificial Intelligence Weaponry • 16 Nopember 2025 - Strength of Transactional Evidence: Analysis of PT HI's Decision on the Cancellation of the VAT Taxable Income Tax (DPP) Correction Due to Equalization and Cash Flow Testing • 13 Nopember 2025 - Strengthening Investment, Risk of Losing Rp1,300 T in Tax Revenue • 12 Nopember 2025 - Tax Data Reform, BI Strategic Agenda, and Vape Regulation • 11 Nopember 2025 - Losing the Proof, Winning Partially: PERUM B’s Crucial Lesson in PPh 22 Dispute Arising from VAT Data Discrepancy • 11 Nopember 2025 - Reimbursement Costs Rejected by DJP but Accepted by the Tax Court: The Key to Proving Business Relevance • 11 Nopember 2025 - Consumption Tax Declines, DJP Prepares Single Profile with Customs; Retail Sales Predicted to Rise • 10 Nopember 2025 - Tax Reform and Redenomination Issues Color Economic Optimism • 07 Nopember 2025 - Crypto Tax Rises, Government Reviews Diaper Excise Amidst Stimulus Push • 06 Nopember 2025 - Global Tax Targets E-Money, Regions Ramp Up Tax Digitalization • 05 Nopember 2025 - The Court Cancels the Rp112 Billion Correction: The Directorate General of Taxes Inconsistency in Rejecting the Comparable Companies is Deemed Unfounded • 05 Nopember 2025 - VAT Dispute on Fixed Asset Disposal (Article 16 D) • 05 Nopember 2025 - Taxpayer Wins Against Customs: Full Acceptance of Customs Value, Import Duty Declared Zero. The Key to Successfully Defending the Transaction Value Method. • 05 Nopember 2025 - Zero Tax for PBG: Determination of Withholding Agents for Income Tax Article 23 in Freight Forwarder Transactions • 05 Nopember 2025 - SPPTDLN System Prepared, Featuring Blocking Option and Tax Incentives • 04 Nopember 2025 - Train Subsidies for Farmers & Discussing Trump Tariffs, Indonesian Inflation Declines • 03 Nopember 2025 - Final Income Tax for MSMEs Made Permanent, Finance Minister Prepares Illegal Cigarette Excise Amidst Gen Z Consumption Shift • 31 Oktober 2025 - Issuing Tax Invoices Based on BAPPB (Berita Acara Pemeriksaan dan Penerimaan Barang) Dates? PT FI Loses VAT Penalty Lawsuit Against the DGT, Dominance of VAT Laws Lex Generalis • 31 Oktober 2025 - Regional Tax Digitalization and TPT Industry Protection Become Government Focus • 30 Oktober 2025 - BI Launches QRIS Tap-In-Out & Prepares Digital Rupiah Amidst US-Indonesia Negotiations and “Warung Madura” Issue • 29 Oktober 2025 - Reviewing VAT & Tourism Incentives, Government Urged to Ease Regional Loans • 28 Oktober 2025 - Fitch Maintains Indonesia's BBB, Finance Minister Wary of VAT Impact and Customs Issue • 27 Oktober 2025 - Purbaya's Tax Optimism Tested, PPh 21 TER Triggers Chaos • 25 Oktober 2025 - The Key to Saving a Subsidiary Company from the Trap of Permanent Establishment Income Tax: How a Foreign Subsidiarys Back Office Functions Annulled Millions of Dollars in Tax Adjustments Based on the Arms Length Principle • 24 Oktober 2025 - Ministry of Finance Uncovers Gold Tax Evasion Scheme, Core Tax Being Fixed Amidst Global Pressure • 23 Oktober 2025 - An Arm’s Length TPD Isn't Enough: PT BTCI Loses at Tax Court, IDR 46 Billion Dispute Proves Service Existence and Benefit Tests are the Ultimate Key • 23 Oktober 2025 - DGT Evaluates PPh 21, Mitigates DHE Risk Amidst 8% Target • 22 Oktober 2025 - Government Regulation (PP) 43/2025: Government Affirms that PBPK and Financial Statement Standardization Become the Foundation for Cooperative Compliance of Business Actors • 22 Oktober 2025 - Ministry of Finance Guarantees No BPJS Premium Hike in 2026 and Prepares AI for Customs; DGT Warns Final Income Tax MSMEs, BI Claims DHE Effective for Monetary Stabilization • 21 Oktober 2025 - Finance Minister Haunted by Tax Shortfall Amidst Consumption Optimism; RI Prepares Common Law for Family Office and LNSW Intelligence • 20 Oktober 2025 - E-commerce Tax Delayed for 6% Economic Target, Amidst Tax Shortfall Worries and Declining Tax Return Compliance Due to Layoffs • 17 Oktober 2025 - Finance Minister Imposes Cocoa Export Levy and VAT Discount on Tickets; Amidst The Fed Rate Hike and Export Optimism from Indonesia-EAEU FTA • 16 Oktober 2025 - Finance Minister Faces VAT Dilemma Amidst Potential Tax Loss of Rp530 Trillion; Family Office 0% Tax Scheme and Low Corporate Compliance • 15 Oktober 2025 - Third Quarter Economy Predicted Lowest, Ministry of Finance Responds with 'Lapor Pak Purbaya', Intensified Tax Compliance, and Logistics Efficiency • 14 Oktober 2025 - A Shortfall of Rp781.6 Trillion: A Heavy Projection for the Ministry of Finance to Meet the Tax Target Amidst an APBN Deficit of 1.56% • 14 Oktober 2025 - Coretax Readiness Amidst Plummeting Tax Revenue and Optimism Over Foreign Investment • 13 Oktober 2025 - Three Pressing Economic Issues: From High-Speed Rail Debt, Depressed Non-Tax State Revenue (PNBP), to the Threat of Deindustrialization. • 13 Oktober 2025 - Finance Minister Tightens SME Tax Rules Amid Bali Family Office Dispute • 11 Oktober 2025 - Minister Purbaya's Breakthrough: Pursuing IDR60T in Tax Arrears, Rejecting KCIC Debt Bailout, and Targeting Evasive Final Income Tax Schemes • 11 Oktober 2025 - Tax Authoritys Three New Strategies: Synergy in Financial Intelligence, Strong Warning for "Non-Compliant" Businesses, and Overhaul of Beneficial Owner Data. • 11 Oktober 2025 - The Obligation for Risk Assessment and Corresponding Adjustment in the Domestic Transfer Pricing Dispute of PT MHP • 11 Oktober 2025 - Natura versus Reasonable Operational Costs: Upholding the Deductibility of KITAS Fees, Vehicle Rental Costs, and Industrial Plantation Forest (HTI) Fire Costs • 10 Oktober 2025 - Finance Minister Guarantees Stable Cigarette Excise, DGT Prepares Coretax 2026; Experts Warn of Risks in Instantly Hiking Tax Ratio • 09 Oktober 2025 - Scrap Income Must Be Included in TNMM Operating Profit for PT. UMSI • 09 Oktober 2025 - DGT Collects Rp18 Trillion from Tax Delinquents Using PPATK Data, Amid E-commerce Tax Delay and Demand for MSME Debt Write-Off Extension • 08 Oktober 2025 - Cost of Goods Sold Dispute of PT AT: When Accounting Evidence Is Not Convincing Enough for the Tax Judge • 08 Oktober 2025 - PT AT's "Other" Business Expenses: An Expensive Lesson from the "Trash Can" Account in Tax Court • 08 Oktober 2025 - Regional Tax Hikes Loom and Severance Tax Sued at Constitutional Court: Coordinating Ministry and Economists Urge Governance Improvement Amid Weakening Consumption • 07 Oktober 2025 - E-Faktur Data Alone Is Not Enough: Tax Court Annuls PPh 23 Correction Based on Third-Party Data in the Case of PT PL • 07 Oktober 2025 - Differing Functions of Comparable Companies: Tax Court Annuls DJP's Transfer Pricing Correction • 07 Oktober 2025 - Threat of Tax Shortfall Amid Record Economic Uncertainty; Ministry of Finance Secures Revenue Through Stable Excise and Data-Based Tax Audits • 06 Oktober 2025 - Sales Incentive is Not an Award: Tax Court Annuls PPh Article 23 Correction on Volume Discounts PT PL • 06 Oktober 2025 - Goods or Services Transaction? PPh Article 23 Risk on PT PL's Custom Label Sticker Procurement PT PL • 06 Oktober 2025 - Tax Oversight Intensifies Amid Economic Uncertainty • 02 Oktober 2025 - Fiscal Focus on Investment and Tourism Amid Digital Tax and Rupiah Challenges • 01 Oktober 2025 - Early October 2025 Dynamics: From Dollar Strength and Tax Rates to Regional Vehicle Tax Incentives • 30 September 2025 - Fiscal Strategy and Tax Compliance Dynamics Ahead of 2026 • 29 September 2025 - Finance Minister Freezes 2026 Tobacco Excise and E-commerce Tax While Chasing Massive Tax Arrears • 27 September 2025 - Tax for the Super-Rich in Europe • 26 September 2025 - Freeport Crisis Response: Tax Office Tightens Mining Oversight and Prepares 100% VAT DTP for Property • 25 September 2025 - Rupiah Falls Under Fiscal Pressure; Government Extends Housing VAT Discount While Reviewing Tobacco Excise • 24 September 2025 - IEU-CEPA Becomes a New Growth Engine Amid Tax Shortfall Risks • 23 September 2025 - Facing Tax Deficit, Government Prioritizes Capital Repatriation and DJP Quality Reform • 22 September 2025 - Fiscal Dynamics: Rejection of Tax Amnesty, Excise Oversight, and Industry Challenges • 19 September 2025 - Government Raises 2026 State Budget Deficit, Prepares Inheritance Tax and Reviews Tobacco Excise • 18 September 2025 - Government’s Economic Response: BI Cuts Interest Rate and Indonesia Signs Trade Deal with the EU • 17 September 2025 - Economic Target Revision and Fiscal Reform: Early Signals from Prabowo’s Administration • 15 September 2025 - Government Confident in Meeting Tax Target, Prepares to End EV Incentives and Faces Global Minimum Tax Dilemma • 12 September 2025 - Amid Economic Slowdown, Government Confirms Global Minimum Tax Implementation • 11 September 2025 - Tax Revenue Drops, Government Prepares Stimulus and Electric Motorcycle Incentives • 10 September 2025 - Investment in SEZs Soars, Government Reviews GloBE Tax and Develops ZNT for Revenue Optimization • 09 September 2025 - Market Response to Cabinet Reshuffle and Tax Complexity: Between Digitalization and Regional Innovation • 08 September 2025 - Employee Income Tax Proposed to Change: Between Equity and the Risk of Job Discrimination • 04 September 2025 - Amidst Public Protests, the Government Guarantees No Tax Hike Until 2026 • 04 September 2025 - Taxation and Inequality: Why a Wealth Tax is Considered Important Amidst Excise and Law Enforcement Issues • 02 September 2025 - Three Sides of Indonesian Tax: Crypto Tightened, UMKM Waiting, and Legitimacy Questioned • 01 September 2025 - Synergy of Fiscal and Monetary Policy: Addressing Indonesia's Economic Challenges • 01 September 2025 - Social Turmoil and Economic Threat: How Demonstrations Affect Investor Confidence and Fiscal Stability • 29 Agustus 2025 - Behind Economic Optimism: Inflow of Foreign Capital and Caution over Household Consumption Slowdown • 27 Agustus 2025 - Indonesia's Economic Dilemma: Rising Rice Prices and Debt Burden Overshadow US Trade Deal • 26 Agustus 2025 - National Economic Struggle: Government Boosts Property, Manufacturing Sluggish, Regions Achieve Fiscal Autonomy • 08 Agustus 2025 - PER-15/PJ/2025: Analyzing the New Tax Regulations for Digital Commerce in Indonesia • 08 Agustus 2025 - Competent Evidence: The Heart of Accountability and Fairness in Tax Audit
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Decision

A Desicion in tax matters is the final outcome from the Tax Court regarding a dispute between you (the Taxpayer) and the Directorate General of Taxes. It is the final legal decision that determines whether your appeal or lawsuit is accepted or rejected. This decision ultimately establishes the amount of tax you are legally required to pay.

Decision
January 14, 2026 • Taxindo Prime Consulting | Dita Rahmah Fitri - Lilik F Pracaya, Ak., CA., ME., BKP (C)

When Employee Benefits Are Not Automatically Subject to Income Tax Article 21
PUT-006540.102023PPM.XIIIA Year 2025 - Agustus 21, 2025

Does every expense recorded as an employee cost automatically constitute an object of Article 21 Income Tax?

Decision
January 14, 2026 • Taxindo Prime Consulting | Dita Rahmah Fitri - Lilik F Pracaya, Ak., CA., ME., BKP (C)

From Market Support to Core Business: Where Did BUT Begin?
PUT-010233.272024PPM.XA Year 2025 - August 28, 2025
Decision
January 14, 2026 • Taxindo Prime Consulting | Dandy Adams - Lilik F Pracaya, Ak., CA., ME., BKP (C)

Implications of Applying Article 23 Paragraph (4) Letter H of the Income Tax Law in a Dispute Over Tax Withholding on Factoring Interest Paid to a Financing Company
PUT-006705.12/2024/PP/M.XIB September 25, 2025
Decision
January 14, 2026 • Taxindo Prime Consulting | Dandy Adams - Lilik F Pracaya, Ak., CA., ME., BKP (C)

Unveiling the Fair Value of Family Shares: The Story of a Rp15 Billion Tax Dispute Behind the Transfer of PT TBS Shares
PUT-010844.14/2022/PP/M.XXB September 14th, 2023
Decision
January 14, 2026 • Taxindo Prime Consulting | Adv. Muhammad Faiz Nur Abshar, S.H - Lilik F Pracaya, Ak., CA., ME., BKP (C)

Taxpayers' Ultimate Strategy: Winning Corporate Income Tax Appeal Against IDR 1.7 Billion Turnover Correction Due to This Mistake by the DJP
PUT-002125.15/2024/PP/M.XIVA Of 2025 – 22 May 2025
Decision
January 14, 2026 • Taxindo Prime Consulting | Dandy Adams - Lilik F Pracaya, Ak., CA., ME., BKP (C)

Failure of Proof Through Sampling: Reviewing the Appeal Loss of PT AALI's Article 23 Income Tax Over VAT Data Equalization
PUT-010779.12/2019/PP/M.XVIIIB September 25, 2025
Decision
January 14, 2026 • Taxindo Prime Consulting | Adv. Muhammad Faiz Nur Abshar, S.H. - Lilik F Pracaya, Ak., CA., ME., BKP (C)

DJP's Business Valuation Fails to Correct Hundreds of Billions in Corporate Income Tax in PT SP’s Debt-to-Equity Swap Case
PUT-009753.15/2024/PP/M.IXA Of 2025 - 30 September 2025
Decision
January 14, 2026 • Taxindo Prime Consulting | Adv. Muhammad Faiz Nur Abshar, S.H - Lilik F Pracaya, Ak., CA., ME., BKP (C)

Public Accountant’s Error Causes IDR 20 Billion Tax Correction: The Key to a Taxpayer’s Victory Against Assumptive Cash Flow Testing
PUT-005099.15/2021/PP/M.IVB Of 2025 - 25 September 2025
Decision
January 12, 2026 • Taxindo Prime Consulting - Adv. Muhammad Faiz Nur Abshar, S.H. - Lilik F Pracaya, Ak., CA., ME., BKP (C)

Taxpayer Claims Wages Below PTKP, Appeal Rejected: Tax Court Affirms New Evidence is Inadmissible Post-Examination!
PUT-005499.10/2024/PP/M.XIVB Of 2025, 26 August 2025
Decision
January 12, 2026 • Taxindo Prime Consulting | Irfan Gunawan, S.Ak, BKP., CTT., CPTT. - Lilik F Pracaya, Ak., CA., ME., BKP (C)

Triumph of Justice at the Tax Court: PTAB Successfully Nullifies VAT Administrative Sanctions
 
PUT-000664.99/2025/PP/M.IXA – July 29, 2025
Decision
January 12, 2026 • Taxindo Prime Consulting | Adv. Muhammad Faiz Nur Abshar, S.H - Lilik F Pracaya, Ak., CA., ME., BKP (C)

The PPh Article 23 Trap! Service Costs Recognized in Financial Statements, But Withholding Tax Forgotten: Here's the Consequence at the Tax Court
PUT-013097.12/2021/PP/M.VIIIB Of 2025 - 13 August 2025
Decision
January 12, 2026 • Taxindo Prime Consulting | Adv. Muhammad Faiz Nur Abshar, S.H. - Lilik F Pracaya, Ak., CA., ME., BKP (C)

Fighting the Salary Equalization Trap: PT AT Indonesia’s Strategy to Annul the Majority of PPh Article 21 Corrections at the Tax Court
PUT-010449.10/2023/PP/M.XIIIB Of 2025 - 26 August 2025
Decision
January 12, 2026 • Taxindo Prime Consulting | Adv. Muhammad Faiz Nur Abshar, S.H - Lilik F Pracaya, Ak., CA., ME., BKP (C)

Beware! Failure to Segregate Services and Goods, Multi-Billion WHT 23 Correction Confirmed, Only a Small Portion Granted by the Tax Court
PUT-011389.12/2019/PP/M.XVIIIB Of 2025, 30 September 2025
Decision
January 12, 2026 • Taxindo Prime Consulting | Adv. Muhammad Faiz Nur Abshar, S.H - Lilik F Pracaya, Ak., CA., ME., BKP (C)

Tax Assessment Letter Worth Billions Completely Cancelled! Key to Taxpayer Victory in Forestry Sector: Production Volume is Not Proof of Sales
PUT-001987.15/2024/PP/M.IIIA Of 2025 - 2 October 2025
Decision
January 12, 2026 • Taxindo Prime Consulting | Dita Rahmah Fitri - Lilik F Pracaya, Ak., CA., ME., BKP (C)

Severance Pay, Leave Compensation, and Final Article 21 Income Tax: What the Tax Authority Often Gets Wrong
PUT-007355.28/2022/PP/M.VIIIA (2025) - 6 October 2025
Decision
January 12, 2026 • Taxindo Prime Consulting | Dandy Adams - Lilik F Pracaya, Ak., CA., ME., BKP (C)

The Importance of Article 23 Income Tax Exemptions: Analysis of a Tax Court Ruling on Financial Services and Shipping Services.
PUT-006706.12/2024/PP/M.XIB September 25, 2025
Decision
January 08, 2026 • Taxindo Prime Consulting | Adv. Muhammad Faiz Nur Abshar, S.H

The Formal Trap in Tax Rulings: When a Single Spelling Error Thwarts a Taxpayer's Right to Judicial Review
PUTP1-058385.10/2008/PP/M.XIIIB Of 2025 - 19 August 2025
Decision
January 08, 2026 • Taxindo Prime Consulting | Adv. Muhammad Faiz Nur Abshar, S.H

Taxpayer's Legal Trap: Why VAT Penalty Abatement Requests Must be Challenged as a Lawsuit, Not an Appeal?
PUT-004739.16/2023/PP/M.XXB Of 2025 - 21 August 2025
Decision
January 08, 2026 • Taxindo Prime Consulting | Adv. Muhammad Faiz Nur Abshar, S.H

Warning! Payments for Group Services Can Turn into Dividends Subject to WHT Art. 26
PUT-001564.13/2024/PP/M.XIIIA Of 2025 - 28 August 2025
Decision
January 08, 2026 • Taxindo Prime Consulting | Adv. Muhammad Faiz Nur Abshar, S.H

Oil and Gas PE Profit Tax Rate: DTA Utterly Defeated in the Tax Court! Analysis of the Decision that Prioritizes the PSC for State Revenue Assurance
PUT-007610.36/2023/PP/M.XIA Of 2025 - 28 August 2025
Decision
January 06, 2026 • Taxindo Prime Consulting

Reconstruction of Legal Certainty in Tax Restitution: Analysis of Decision PUT-000254.99/2022/PP/M.VIB of 2024
PUT-000254.99/2022/PP/M.VIB of 2024 - December 19, 2024
Decision
January 06, 2026 • Taxindo Prime Consulting

Taxpayers Must Know! If the Tax Court Decision Date is Wrong, Here is How to Correct it Through a Correction Lawsuit
PUTP1-007214.99/2024/PP/M.XIB Of 2025 - 20 August 2025
Decision
January 06, 2026 • Taxindo Prime Consulting - Adv. Muhammad Faiz Nur Abshar, S.H.

Saved from PMK 18/2021 Correction! The Key to Success for Industrial Forest PKP in Passing the 5-Year "Has Produced" Check
PUT-002416.16/2024/PP/M.XIIA Of 2025 - 25 August 2025
Decision
January 04, 2026 • Taxindo Prime Consulting - Dita Rahmah Fitri

When Sales Discounts Are Considered Income
PUT-002771.122024PPM.XVIA Year 2025 — 27 Februari 2025
Decision
January 04, 2026 • Taxindo Prime Consulting - Adv. Muhammad Faiz Nur Abshar, S.H.

Foreign Service VAT on Salary Reimbursement Denied! Crucial Lesson: Expatriate Salary Transfer Proof is Stronger Than NTPN-Validated Payment Slips
PUT-014740.16/2020/PP/M.XIA Of 2025 - 25 September 2025
Decision
January 04, 2026 • Taxindo Prime Consulting - Dandy Adams

Resounding Victory! Logistics Company Avoids Hundreds of Millions in Tax Bill Due to Difference in Interpretation of Ship Charter and Outright Sale
PUT-006687.27/2024/PP/M.XIB Year 2025 - September 25, 2025
Decision
January 04, 2026 • Taxindo Prime Consulting - Dita Rahmah Fitri

Affiliate Price Adjustments Not Recognized as Basis for PPh 22 Import Collection
PUT-000666.112022PPM.XB Year 2025 Date May 27, 2025
Decision
December 28, 2025 • Taxindo Prime Consulting

The Input VAT Direct Use Trap: Hundreds of Billions in Advertising Costs Forfeited for Lack of Connection to Core Product
PUT-010155.16/2023/PP/M.XIIB Of 2025 - 18 June 2025
Decision
December 28, 2025 • Taxindo Prime Consulting

Tax Court Cancels Rp18.7 Billion Correction on Land Swap Transaction of PT ML
PUT-000858.25/2024/PP/M.VIB Tahun 2025 - June 13, 2025
Decision
December 28, 2025 • Taxindo Prime Consulting

A Decisive Win! Taxpayer Defeats VAT Correction on Management Fees Without Flight Tickets or Hotel Evidence
PUT-011658.16/2019/PP/M.IIB Of 2025 - 29 Agustus 2025
Decision
December 28, 2025 • Taxindo Prime Consulting

Stumbling on a Courtroom Admission: IDR 4.2 Million WHT Article 23 Correction Upheld Despite Claims of Procedural Flaw
PUT-005437.12/2024/PP/M.VA Of 2025 - 22 September 2025
Decision
December 28, 2025 • Taxindo Prime Consulting

Administrative Blunder Risks IDR 4 Billion! See How the Taxpayer Won the Head Office vs. Branch VAT Battle
PUT-010373.16/2024/PP/M.IIB Of 2025 - 18 September 2025
Decision
December 28, 2025 • Taxindo Prime Consulting

Absolute Victory! PT TIS Refutes DJP’s VAT Equalization Correction with This Evidence
PUT-012130.12/2023/PP/M.XIVA Of 2025 - 10 September 2025
Decision
December 28, 2025 • Taxindo Prime Consulting

DJP's WHT Article 23 Correction Nullified! The Key Lesson: Accounting Equalization is Not Concrete Legal Evidence
PUT-014747.12/2020/PP/M.XIA Of 2025 - 25 September 2025
Decision
December 28, 2025 • Taxindo Prime Consulting

Wiped Out or Recognized? The Fate of IDR 105 Billion Loss Compensation Determined by Prior Year Dispute Rulings
PUT-011905.15/2023/PP/M.IVB Of 2025 - 19 June 2025
Decision
December 28, 2025 • Taxindo Prime Consulting

Substance Over Formality: PT DR Wins Victory in KSO VAT Dispute
PUT-004063.99/2024/PP/M.XVIB Year 2025 - June 5, 2025
Decision
December 28, 2025 • Taxindo Prime Consulting

Finding Fair Value: Tax Court Partially Grants PT IMS's Appeal, Reduces Property Transaction Value by IDR 24.2 Billion.
PUT-004731.25/2023/PP/M.IIB 2025 - September 9, 2025.
Decision
December 28, 2025 • Taxindo Prime Consulting

Non-Commercial Value Exports Must Still Be Declared in the VAT Return: Key Lesson from PT FEIN’s Dispute with the DJP
PUT-003462.16/2022/PP/M.IA Of 2025 - 17 September 2025
Decision
December 25, 2025 • Taxindo Prime Consulting

Legal Certainty Guaranteed! Tax Court Overturns DGT's Rejection of FPU Asset Benefit Period for PT TOI
PUT-006379.99/2024/PP/M.IVB Year 2025 - May 15, 2025
Decision
December 25, 2025 • Taxindo Prime Consulting

Assessing the Fair Value of Affiliated Assets: Fiscal Assessment Correction Council on Final Income Tax on Property
PUT-009471.252022PPM.XIIB Year 2025 - May 14, 2025
Decision
December 25, 2025 • Taxindo Prime Consulting

The Defeat of a Soft Drink Giant: Why Was IDR 250 Billion in Promotional Expenses Rejected by the Tax Court?
PUT-010143.15/2023/PP/M.XIIB Of 2025 - 18 June 2025
Decision
December 25, 2025 • Taxindo Prime Consulting

Correction Upheld: Amendments to Tax Returns During a Tax Audit Do Not Change the PP 46/2013 Tax Regime
PUT-011617.15/2022/PP/M.XIII.A Year 2025 – 22 May 2025
Decision
December 25, 2025 • Taxindo Prime Consulting

Limits of the Examination of the Matching Cost Principle in the CML Dispute
PUT-002859.15/2023/PP/M.XIIA Year 2025 – 28 April 2025
Decision
December 25, 2025 • Taxindo Prime Consulting

Tax Case Study: The Importance of Formal Requirements and the Enforcement Power of Tax Collection
PUT-001567.99/2022/PP/M.IVB Year 2025 - September 25, 2025
Decision
December 25, 2025 • Taxindo Prime Consulting

VAT Dispute Won! Unloading Bailout Costs Are Not Taxable Objects, Here's Why
PUT-004838.16/2024/PP/M.VIA Of 2025, 30 September 2025
Decision
December 25, 2025 • Taxindo Prime Consulting

Failure to Carefully Determine the Date, DGT Forced to Cancel SKPN PPN: Tax Court Decision Affirms Principle of Legal Certainty for Taxpayers
PUT-001840.99/2025/PP/M.IXA Year 2025 - September 2, 2025
Decision
December 25, 2025 • Taxindo Prime Consulting

Partial Victory for PT TLI: PPh Article 21 as COGS in Manpower Service Businesses
PUT-000759.15/2020/PP/M.XA Year 2025 – 12 June 2025
Decision
December 25, 2025 • Taxindo Prime Consulting

Crushing Defeat Due to Wrong Comparables Selection: Tax Court Revokes PT SMS's IDR 42 Billion Affiliated Rent Correction
PUT-005312.15/2024/PP/M.XIA Of 2025 - 21 July 2025
Decision
December 25, 2025 • Taxindo Prime Consulting

Taxpayers Must Know! One Formal Error Can Cause Your SKP Cancellation Request to Be Absolutely Rejected by the DGT
PUT-008269.99/2024/PP/M.IIIA Year 2025 - September 11, 2025
Decision
December 20, 2025 • Taxindo Prime Consulting

Rig's Legs Are Not Permanent, Final Tax Cancelled: The Legal Boundaries of Construction Services PPh in a Trillion Rupiah Dispute
PUT-002030.25/2023/PP/M.VIIIA Of 2025 - 22 September 2025
Decision
December 20, 2025 • Taxindo Prime Consulting

Paid VAT on Foreign Services, But Got Corrected? Beware of Recharacterization of Affiliate Services as Disguised Dividends!
PUT-012913.16/2020/PP/M.IIA Of 2025 - 19 September 2025
Decision
December 20, 2025 • Taxindo Prime Consulting

Legal Certainty at the End of Discretion: Why the Tax Court Completely Overturned the DGT's Decision on PT PC
PUT-011945.99/2023/PP/M.XVIB Year 2025 - May 22, 2025
Decision
December 20, 2025 • Taxindo Prime Consulting

The Cash Flow Trap: When Bank Loans Are Treated as Revenue by Tax Authorities
PUT-003021.16/2024/PP/M.XA Of 2025 - 24 September 2025
Decision
December 20, 2025 • Taxindo Prime Consulting

Final PPh vs PPh Article 23: Cold Storage Wins Against DJP Correction, Annuling Withholding Tax Obligation!
PUT-006706.12/2024/PP/M.XIB Of 2025 - 25 September 2025
Decision
December 20, 2025 • Taxindo Prime Consulting

VAT Appeal Rejected Due to This Simple Mistake! A Valuable Lesson for Taxpayers from the Case of PT PGL
PUT-006692.16/2024/PP/M.XIB Of 2025 - 25 September 2025
Decision
December 20, 2025 • Taxindo Prime Consulting

The 3-Month Deadline as Key to Tax Finality: Why PT AKJ's Lawsuit Was Rejected After Attempting to Re-Challenge the Same SKP
PUT-009747.99/2024/PP/M.XIVA Of 2025 - 23 July 2025
Decision
December 15, 2025 • Taxindo Prime Consulting

Cancelled Payment of Rp 5.6 Billion: PT IP's Victory in Constructive Dividend Dispute
PUT-009432.12/2024/PP/M.IB - 21 Juli 2025
Decision
December 15, 2025 • Taxindo Prime Consulting

Tax Assessment Annulled! Tax Court Reveals DJP’s Fatal Flaw: Why Merging 12 Tax Periods Became a Boomerang?
PUT-012130.12/2023/PP/M.XIVA Of 2025 - 13 August 2025
Decision
December 15, 2025 • Taxindo Prime Consulting

Absolute Victory: PT LTI Overturns CIT Corrections on COGS and Fiscal Loss Compensation
PUT-001505.15/2021/PP/M.XB Year 2025 – June 23, 2025
Decision
December 15, 2025 • Taxindo Prime Consulting

Warning: A Paid VAT-FTS Payment Slip Can Be Non-Creditable! Case Study on Affiliated Manpower Costs from Korea
PUT-014738.16/2020/PP/M.XIA Of 2025, 25 September 2025
Decision
December 15, 2025 • Taxindo Prime Consulting

The 'Magical' Expat Salaries in Klaten: The Story of a Garment Company Challenging DJP's Fictitious Salary Standards
PUT-006519.10/2018/PP/M.IIB Year 2019 - June 20, 2019
Decision
December 15, 2025 • Taxindo Prime Consulting

Discount or Reward? The Story of PT TV vs. DJP in the Tax Court
UT-005043.12/2021/PP/M.IIB - June 12th, 2025
Decision
December 15, 2025 • Taxindo Prime Consulting

VAT on Management Fee Paid a Year Late: Tax Court Rejects PT FI's Appeal Due to Incorrect Tax Period on BPN
PUT-003525.16/2024/PP/M.XVA Of 2025, 8 September 2025
Decision
December 15, 2025 • Taxindo Prime Consulting

Unraveling the Misinterpretation of Deemed Interest A Tax Court Decision that Reinforces the Burden of Proof
PUT-009197.122023PPM.XIIIA Year 2025 - September 25, 2025
Decision
December 15, 2025 • Taxindo Prime Consulting

Taxpayer's Lawsuit Granted: Failing to Attach DGT-2 Is Not a Sole Basis for PPh Article 26 Tax Collection Letter Issuance
PUT-004841.99/2018/PP.MIVA Dated March, 19 2019
Decision
December 15, 2025 • Taxindo Prime Consulting

Crucial Victory for PT AGN: FPSO Classified as Tangible Asset Group III, Cancels Rp99 Billion Correction
PUT-001367.15/2023/PP/M.VIIIB Year 2025 – June 25, 2025
Decision
December 14, 2025 • Taxindo Prime Consulting

Lawsuit Granted! When a Taxpayers Objection is Flatly Rejected for an Erroneous Administrative Reason
PUT-008772.99/2018/PP/M.IIB Of 2019 - 1 August 2019
Decision
December 14, 2025 • Taxindo Prime Consulting

DJP Denies Interest Refund, Taxpayer Fights Back via Article 36 of UU KUP Path and Wins in Tax Court
PUT-004752.99/2018/PP/M.XXB Of 2019 - 14 March 2019
Decision
December 14, 2025 • Taxindo Prime Consulting

Turning Point in Corporate Income Tax Disputes: Panel Affirms Expenses are Still Deductible Even If Tax Hasn't Been Withheld?
PUT-002035.15/2024/PP/M.IIIA Tahun 2025 – July 17, 2025
Decision
December 08, 2025 • Taxindo Prime Consulting

Signature Stamps Cannot Preclude the Right to Object: Important Lessons from PT YMEI's Victory in Tax Court
PUT-008772.99/2018/PP/M.IIB Year 2019 - August 1, 2019
Decision
December 04, 2025 • Taxindo Prime Consulting

Wrong Legal Path Chosen: PT ASD's Tax Assessment Cancellation Request Flatly Rejected for 'Double Dipping' and Invalid Power of Attorney
PUT-008268.99/2024/PP/M.IIA Of 2025, 11 September 2025
Decision
December 04, 2025 • Taxindo Prime Consulting

Taxpayer’s Strategy to Overcome Most of the DJP's Corrections to Article 26 Income Tax Disputes Based on Foreign VAT Data
PUT-002219.13/2020/PP/M.IIIA Of 2022 - 30 June 2022
Decision
December 04, 2025 • Taxindo Prime Consulting

Strong Transfer Pricing Evidence Overturns PPh Article 26 Correction: Why the DJP's Secondary Adjustment Claim Failed at the Tax Court
PUT-002207.13/2024/PP/M.VIIIA Of 2025 - 27 August 2025
Decision
December 02, 2025 • Taxindo Prime Consulting

Winning an Appeal Due to Different Dates: Tax Court Decision Annuls PT AAC's Rp. 1.4 Billion Final Income Tax SKPKB
PUT-010879.25/2023/PP/M.IIB Of 2025 - 12 August 2025
Decision
December 02, 2025 • Taxindo Prime Consulting

A Landmark Offshore Industry Ruling: Reassessing Final Income Tax on Rig Manufacturing
PUT-002030.252023PPM.VIIIA Year 2025 —Dated 22 September 2025
Decision
December 02, 2025 • Taxindo Prime Consulting

Receivables-to-Equity IPO: PT PM Secures Total Victory Against Fair Value Adjustments
PUT-003663.15/2023/PP/M.XIB Tahun 2025 - August 6, 2025
Decision
December 02, 2025 • Taxindo Prime Consulting

Forex Loss on Holding Company Bonds Deemed Non-Deductible: PT IMS Ruling Affirms the Cost-Matching Principle
PUT-006496.15/2021/PP/M.XIIA Year 2024 - October 21, 2024
Decision
December 01, 2025 • Taxindo Prime Consulting

The Legal Construction of Involuntary Settlement in the Cancellation of Tax Administrative Sanctions: A Case Study of PT IRS
PUT-000218.99/2018/PP/M.VIIIB - 27 February 2019
Decision
December 01, 2025 • Taxindo Prime Consulting

Correction of Income Tax Article 23 on Plasma Impairment Declared Inappropriate by the Tax Court
PUT-007710.122023PPM.XIIB Year 2025 - February 26, 2025
Decision
December 01, 2025 • Taxindo Prime Consulting

Court Ruling Excerpt: Ordinary Discount or Tax Object?
PUT-006248.12/2024/PP/M.XIVA 2025 - September 17, 2025
Decision
December 01, 2025 • Taxindo Prime Consulting

Cash Flow Test and Vague Positum: PT SNS Secures Partial Victory in Legal Evidence Dispute!
PUT-004865.15/2023/PP/M.XXB Tahun 2025 - July 10, 2025
Decision
November 30, 2025 • Taxindo Prime Consulting

Jurisprudential Implications of PMK 8/2013: Collection Penalties under KUP Article 27 (5d) Cannot be Waived via Administrative Petition.
PUT-011706.99/2023/PP/M.XB Year 2025 dated July 21, 2025
Decision
November 30, 2025 • Taxindo Prime Consulting

Huge VAT Correction Annulled! The KPBN vs. Bappebti Data Showdown in a CPO Transfer Pricing Dispute
PUT-007008.16/2024/PP/M.XVIIIB Of 2025, 24 July 2025
Decision
November 30, 2025 • Taxindo Prime Consulting

Administrative Requirements for Writing Off Receivables Were Missed During SPT Submission? What Was the Outcome?
PUT-004064.15/2024/PP/M.XXB Tahun 2025 – June 19, 2025
Decision
November 29, 2025 • Taxindo Prime Consulting

Quality Claims and In-Kind Benefits Challenged: PT TMP Secures Partial Victory in Corporate Income Tax Dispute
PUT-002832.15/2021/PP/M.XVIIIA, June 10, 2025
Decision
November 29, 2025 • Taxindo Prime Consulting

The Tax Court Panel of Judges Cancels Rp51.8 Billion Correction: External CUP Analysis of SICOM & Loan Interest Considered Reasonable
PUT-008420.15/2023/PP/M.XXB Tahun 2025 – 7 Agustus 2025
Decision
November 29, 2025 • Taxindo Prime Consulting

Royalty Payment of IDR 10.7 Billion Rejected! No Proof of Know-How
PUT-004152.15/2024/PP/M.IA Year 2025 – 18 June 2025
Decision
November 29, 2025 • Taxindo Prime Consulting

Palm Oil Plasma Scheme Partnership Wins at the Tax Court: When Cost Corrections are Reversed into Business Revenue
PUT-005461.15/2024/PP/M.XIVB Of 2025, 25 August 2025
Decision
November 29, 2025 • Taxindo Prime Consulting

Taxpayer Wins: The 2.51% Margin is 'Arm's Length', Tax Office Barred from Adjustment
PUT-002636.15/2023/PP/Μ.ΧΑ Of 2025, 27 August 2025
Decision
November 29, 2025 • Taxindo Prime Consulting

Royalty Payments to Affiliates Still Corrected! The Two Key Lessons from This Tax Court Ruling
PUT-006760.15/2020/PP/M. XVIB Of 2025, 14 August 2025
Decision
November 29, 2025 • Taxindo Prime Consulting

Defeated at the Tax Court: A key lesson for Taxpayers in a VAT Dispute
PUT-005473.16/2024/PP/M.XIVB Of 2025, 26 August 2025
Decision
November 29, 2025 • Taxindo Prime Consulting

Taxpayer Administrative Justice: Tax Court Cancels DGT Letter that “Delays” Administrative Process
PUT-003001.99/2024/PP/M.XVA Year 2025 - September 8, 2025
Decision
November 29, 2025 • Taxindo Prime Consulting

VAT and PPh 23 Reported in Different Months: PT HKR Wins VAT DPP Correction Appeal at the Tax Court
PUT-002225.16/2023/PP/M.XVIIIA Of 2025, - 26 August 2025
Decision
November 28, 2025 • Taxindo Prime Consulting

Implications of Timing Differences in Recognition of Advance Payments and Delivery of Goods on Corrections to the VAT Tax Base
PUT-010985.16/2020/PP/M.XB Year 2025 - August 4, 2025
Decision
November 27, 2025 • Taxindo Prime Consulting

The Importance of PBK: A Real Case Study of Unrecognised Tax Credits
PUT-003031.112024PPM.VIA Year 2025 - June 03, 2025
Decision
November 25, 2025 • Taxindo Prime Consulting

Dispute Regarding Proof of Fixed Asset Write-off Without Official Record; Final Outcome Remains VAT Not Payable
PUT-000208.16/2024/PP/M.IIIA of 2025, - August 28, 2025
Decision
November 25, 2025 • Taxindo Prime Consulting

Implications of Burden of Proof: Tax Court Rejects Tax Base Correction Based Solely on Raw Material Flow Testing
PUT-015393.16/2020/PP/M.IVB Year 2025 Dated August 12, 2025
Decision
November 25, 2025 • Taxindo Prime Consulting

Rejected! PT KPC's ‘Mistake’ Argument in P3B Fails in Tax Court
PUT-010573.99/2023/PP/M.XXB Year 2025 - July 3, 2025
Decision
November 24, 2025 • Taxindo Prime Consulting

Unraveling the Polemic of Kenaf Purchases: Questionable PPh 22 Collection
PUT-003485.112024PPM.IA Year 2025 - June 12, 2025
Decision
November 24, 2025 • Taxindo Prime Consulting

Hidden Dividend or Real Service? The Intriguing Story Behind PT AAC's Victory at the Tax Court 
PUT-010850.12/2023/PP/M.IIIB January 7, 2025
Decision
November 24, 2025 • Taxindo Prime Consulting

HGU Documents Are Not Always Proof: This Ruling Voids Rp12.7 Billion Non-Operating Income Correction!
PUT-011495.15/2023/PP/M.IIIA Year 2025 – June 12, 2025
Decision
November 24, 2025 • Taxindo Prime Consulting

Freight Income Exports of BKP are not objects of 10% VAT. Exports of JKP are consequences of the Destination Principle
PUT-009273.16/2023/PP/M.IIB Year 2025 - August 7, 2025
Decision
November 24, 2025 • Taxindo Prime Consulting

Shareholder Debt During Liquidation Considered Profit? Tax Court Annuls a Rp. 10 Billion Correction
PUT-012038.15/2023/PP/M.ΧΙΙΙΑ Of 2025 - 28 August 2025
Decision
November 22, 2025 • Taxindo Prime Consulting

Apple-to-Orange Comparable: The Tax Court Panel of Judges Annuls DJP’s Adjustment Due to an Improper Arm’s Length Analysis
PUT-004407.15/2024/PP/M.XIVA – 16 July 2025
Decision
November 21, 2025 • Taxindo Prime Consulting

The Concrete Data Trap: Why a Bank Credit Audit Report Triggered a 200% Tax Amnesty Penalty?
PUT-010656.77/2020/PP/M.XIB Of 2025 - 3 September 2025
Decision
November 21, 2025 • Taxindo Prime Consulting

When Asset Sales Are Treated as Business Transfers: PT CMAP Escapes Major Tax Adjustment at the Tax Court
PUT-014399.15/2022/PP/M.VIIIA Tahun 2025 - 30 Juni 2025
Decision
November 19, 2025 • Taxindo Prime Consulting

Proven Duplication of Intra-Group Services: The Tax Court Panel of Judges Upholds DGT's $8.9 Billion Correction
PUT-001563.15/2024/PP/M.XIIIA YEAR 2025 – 28 AUGUST 2025
Decision
November 19, 2025 • Taxindo Prime Consulting

Can Accounts Receivable Flow Testing Be Used as a Basis for Tax Adjustments? The PT SI Decision Provides the Answer!
PUT-108743.15/2013/PR/M.XIIIB Year 2019 – 26 February 2019
Decision
November 19, 2025 • Taxindo Prime Consulting

NPWP Branch vs. NPWP Head Office Dispute: The Story of PT BB's Final Income Tax PPh
PUT-003791.27/2022/PP/M.XVIB TAhun 2025 - 31 Juli 2025
Decision
November 19, 2025 • Taxindo Prime Consulting

Difference in Accounting vs. Tax Interpretation: Court Exempts Taxpayer from Fictitious Article 23 Income Tax
PUT-011203.12/2023/PP/M.XVIB Tahun 2025 - 21 Agustus 2025
Decision
November 18, 2025 • Taxindo Prime Consulting

Beware! DGT's Accounts Receivable Flow Test Can Trigger Rp5.7 Billion Correction—Here's PT SAI's Key Defense!
PUT-008679.15/2021/PP/M.IVA Year 2025 – June 10, 2025
Decision
November 18, 2025 • Taxindo Prime Consulting

The Tax Court Panel of Judges Annuls IDR 4.6 Billion Adjustment:
TNMM Ruled the Most Appropriate Method for Toll Manufacturers
PUT-002636.15/2023/PP.M.XA (2025) - 27 August 2025
Decision
November 16, 2025 • Taxindo Prime Consulting

Tax Court Annuls Input VAT Corrections on Non-Reporting Counterparties and Cleaning Service Fees
PUT-003603.16.2024.PPM.IB Of 2025 - 21 July 2025
Decision
November 14, 2025 • Taxindo Prime Consulting

Year-End Bonus Adjustment under Article 21 Income Tax: Dispute on Accrual versus Actual Payment Recognition
PUT-003390.10/2024/PP/M.XVA Year 2025 - August 4, 2025
Decision
November 14, 2025 • Taxindo Prime Consulting

Failure to Prove Raw Material Status: VAT on Imported Fish Feed Annulled, Strategic Facility Upheld
PUT-004394.47/2018/PP/M.XVIIA Of 2019 - 15 May 2019
Decision
November 14, 2025 • Taxindo Prime Consulting

Foreign Representative Office Slapped with 100% VAT Penalty: The Harsh Lesson for Permanent Establishments with Zero Sales
PUT-005347.16/2018/PP/M.XXA Of 2019 - 13 August 2019
Decision
November 14, 2025 • Taxindo Prime Consulting

DGT Loses in Transfer Pricing Dispute - IDR 5.53 Billion Adjustment Canceled
The Tax Court Panel of Judges Finds CPKO Pricing Arm’s Length
PUT-005500.15/2024/PP/M.XIVB Year 2025 – August 26, 2025
Decision
November 14, 2025 • Taxindo Prime Consulting

Not About Farmers, Tax Court Rules IUP Legality is Key for Tin Withholding Agent
PUT-003722.11/2024/PP/M.IIIA Year 2025 - March 13, 2025
Decision
November 13, 2025 • Taxindo Prime Consulting

Purchase of FFB Through the Farmers' Cooperative Administrative Coordinator (for) Transactions Not Subject to PPh 22
PUT-009066.11/2021/PP/M.IIA Year 2025 - August 1, 2025
Decision
November 13, 2025 • Taxindo Prime Consulting

No Evidence of Management Services
The Tax Court Panel of Judges Maintains Correction of IDR 3 Billion!
PUT-009036.15/2024/PP/M.XVIB Year 2025 – 28 August 2025
Decision
November 11, 2025 • Taxindo Prime Consulting

Taxpayer Substantiation Fails: Can a Screenshot Not Uphold the Claim?  
PUT-013088.15/2021/PP/M.VIIIB Tahun 2025 – August 13, 2025
Decision
November 11, 2025 • Taxindo Prime Consulting

Correction of Input VAT for Foreign Management Services from Affiliated Party PT HWH Overturned by Tax Court
PUT-009275.16/2023/PP/M.IIB Tahun 2025 Tanggal 7 Agustus 2025
Decision
November 11, 2025 • Taxindo Prime Consulting

When the Evidence Speaks: PT CSI Defeats the DGT's Correction on Business Turnover Equalisation
PUT-005037.152023PPM.XXB Year 2025 - August 14, 2025
Decision
November 11, 2025 • Taxindo Prime Consulting

Losing the Proof, Winning Partially: PERUM B’s Crucial Lesson in PPh 22 Dispute Arising from VAT Data Discrepancy
PUT-004988.112021PPM.XVIIIA Of 2025 -12 August 2025
Decision
November 11, 2025 • Taxindo Prime Consulting

DGT's Attempt to Shift Tested Party Fails Completely, PT AI's Appeal Granted
PUT-009630.15/2020/PP/M.VIIIA Of 2025 - 25 August 2025
Decision
November 11, 2025 • Taxindo Prime Consulting

Reimbursement Costs Rejected by DJP but Accepted by the Tax Court: The Key to Proving Business Relevance
PUT-009275.16/2023/PP/M.IIB Of 2025 - August 2025
Decision
November 11, 2025 • Taxindo Prime Consulting

Got a Bank Loan, but Passed It On to an Affiliate — What Does the DGT Say?
Tax Court Decision No. PUT-012794.15/2021/PP/M.IIA of 2025 – August 22, 2025
Decision
November 11, 2025 • Taxindo Prime Consulting

Tax Court Validity of CUP and Multi-Year Data Amid Pandemic:
The DJP correction is valued at USD 532,624 and has been declared null
PUT- 004023.15/2024/PP/M.XIIA Year 2025 – August 11, 2025
Decision
November 11, 2025 • Taxindo Prime Consulting

Tax Court Rejects DJP's Selection of Comparable Companies Based on Profitability Size
PUT-002690.15/2024/PP.M.XVA – August 25, 2025
#"> The Tax Court granted the lawsuit against the rejection of the DJP's interest penalty waiver, as it was proven that PT ABI was not negligent<a href="#">#</a>
Decision
November 11, 2025 • Taxindo Prime Consulting
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The Tax Court granted the lawsuit against the rejection of the DJP's interest penalty waiver, as it was proven that PT ABI was not negligent#

PUT-000667.992025PPM.IXA Of 2025 - 20 July 2025
Decision
November 10, 2025 • Taxindo Prime Consulting

Reimbursement at Cost Does Not Constitute As VAT : Tax Court Cancels All DGT Corrections
PUT-002000.16/2024/PP/M.IIIB Year 2025 - August 19, 2025
Decision
November 10, 2025 • Taxindo Prime Consulting

Return Letter of Application for the Cancellation of Value Added Tax Assessment Letter Article 36 Paragraph (1) b Not Object of Lawsuit
PUT-005682.99/2021/PP/M.IIB Year 2025, - August 25, 2025
Decision
November 09, 2025 • Taxindo Prime Consulting

Equalization Is Not Final Proof: DGT Must Show Transaction Documents
No. PUT-010985.16/2020/PP/M.XB of 2025 - August 4, 2025
Decision
November 09, 2025 • Taxindo Prime Consulting

Appeal Against Income Tax Article 4 Paragraph (2) Rejected Due to Failure to Attend Trial Three Times
PUT-007243.25/2023/PP/M.VB - August 13, 2025
Decision
November 09, 2025 • Taxindo Prime Consulting

Umrah Services Subject to VAT? Check Out the Tax Court Decision Rejecting PT FWT’s Appeal!
PUT-001271.99/2024/PP/M.XVIA Year 2025 - Dated June 26, 2025
Decision
November 09, 2025 • Taxindo Prime Consulting

Affiliate Service VAT Reclassified as Dividend: How Taxpayers Overturned the DJP’s Secondary Adjustment at the Tax Court
PUT-006115.16/2023/PP/M.IIB Of 2025 - 10 July 2025
Decision
November 09, 2025 • Taxindo Prime Consulting

Doubtful Accounts Save Taxpayer from VAT Penalties: A Key Lesson from the Tax Court Decision
PUT-002817.16/2024/PP/M.VB Of 2025 - 25 June 2025
Decision
November 07, 2025 • Taxindo Prime Consulting

The Tax Court Panel of Judges Confirms: Interest-Free Loans Are Valid If the Company Is Proven to Be Loss-Making
PUT-005410.15/2024/PP.M.XIA Year 2025 – 24 July 2025
Decision
November 07, 2025 • Taxindo Prime Consulting

When Evidence Speaks Louder:
The Tax Court Panel of Judges Annuls USD 2,211,643 on Intra-Group Services
PUT-005445.15/2024/PP/M.IIIB Year 2025 – August 26, 2025
Decision
November 07, 2025 • Taxindo Prime Consulting

Automatic Tax Settlement Voids the Right to Appeal: The Case Study of PT TVS's VAT Penalty Waiver
PUT-002421.99/2019/PP/M.XIVB - November 20, 2019
Decision
November 06, 2025 • Taxindo Prime Consulting

Taxpayer Wins Partially at the Tax Court: The Crucial Lesson on Proving Cancellation of Tax Invoice 03 and VAT Deposit!
PUT-001768.16/2022/PP/M.XVlllA Of 2025 - 12 Agustus 2025
Decision
November 06, 2025 • Taxindo Prime Consulting

Article 21 Income Tax on Employee Early Retirement Payments Through a DPPK: Final Rate or Progressive Rate?
PUT-002187.10/2020/PP/M.IIIA - 23 Juni Tahun 2022
Decision
November 06, 2025 • Taxindo Prime Consulting

Negativa Non Sunt Probanda Principle: When the Tax Authority Cannot Shift the Burden of Proof 
PUT-010334.15/2023/PP/M.IA – August 22, 2025
Decision
November 06, 2025 • Taxindo Prime Consulting

Warning! Related-Party Service Expenses Disallowed by DJP Can Turn into Dividends Subject to PPh Article 26
PUT-009286.13/2023/PP/M.IIB Of 2025, 7 August 2025
Decision
November 05, 2025 • Taxindo Prime Consulting

A Win at the Tax Court Despite Lacking a Nominative List: Promotion Expenses Recognized as Long as Incurred for the 3M Principle
PUT-009897.15/2021/PP/M.XIA Of 2025 - 11 Agustus 2025
Decision
November 05, 2025 • Taxindo Prime Consulting

Not a Sale! Taxpayer Wins VAT Dispute After Proving Third-Party Stock Transfer is Not Taxable Supply of Goods (BKP)
PUT-007250.16/2023/PP/M.XIVA Of 2024 - 30 Oktober 2024
Decision
November 05, 2025 • Taxindo Prime Consulting

VAT Dispute on Fixed Asset Disposal (Article 16 D)
PUT-004528.16/2024/PP/M.IB of 2025 - August 4, 2025
Decision
November 05, 2025 • Taxindo Prime Consulting

Entertainment & Phone Expenses Disallowed, Tax Credit Questioned: When Does Administration Triumph Over Substance?
PUT-006770.15/2024/PP/M.XVA Tax Year 2021 – July 7, 2025
Decision
November 05, 2025 • Taxindo Prime Consulting

Zero Tax for PBG: Determination of Withholding Agents for Income Tax Article 23 in Freight Forwarder Transactions
PUT-004900.122021PPM.XVIIIA Year 2025 - July, 8 2025
Decision
November 05, 2025 • Taxindo Prime Consulting

VAT for Bonded Zone Rejected by the Panel: Code 070 Tax Invoice Is Not Enough, BC 4.0 Is Mandatory
PUT-010298.16/2021/PP/M.IIB Of 2025 - 1 Agustus 2025
Decision
November 04, 2025 • Taxindo Prime Consulting

Rebate Already Withheld Under Article 23 but Still Adjusted?
PUT-011197.15/2023/PP/M.XVIB Tahun 2025 - 21 Agustus 2025
Decision
October 31, 2025 • Taxindo Prime Consulting

Establishing Permanent Establishment Due to Long-Term Operational Control in SOSA: The Case of Hyatt Hotel India
(Civil Appeal No. 9766 Of 2025, July 24, 2025)
Decision
October 31, 2025 • Taxindo Prime Consulting

Ready Mix Tax Invoice Issued When Invoice is Issued? Tax Court Rejects 28-Day Quality Test Pretext, Input VAT on Ready Mix BKP Denied
PUT 003254.16.2020.PP.M.XIVA Tahun 2022 Dated Oktober 31, 2022
Decision
October 31, 2025 • Taxindo Prime Consulting

Contract Administration "Batched" into One Day Fails to Convince Judges: IDR 509 Million VAT on Dredging Services Denied Due to Late FPM
PUT 003254.16.2020.PP.M.XIVA Tahun 2022 Dated Oktober 31, 2022
Decision
October 15, 2025 • Taxindo Prime Consulting

Losing the Appeal at the Tax Court Due to the Independence Indicator
PUT-116551.15/2014/PP/M.XIIIB Tahun 2019 - 14 Mei 2019
Decision
October 13, 2025 • Taxindo Prime Consulting

Russian Comparables Rejected, Profit Adjustment to Q3 Must Be Justified
PUT-000036.15/2020/PP/M.IIB Year 2025 Dated July 7, 2025
Decision
October 11, 2025 • Taxindo Prime Consulting

Selective Litigation: A Crucial Lesson from the Panel's Upheld VAT Correction on Insurance Claims
PUT-004077.16/2024/PP/M.XXB Tahun 2025
Decision
October 11, 2025 • Taxindo Prime Consulting

The Obligation for Risk Assessment and Corresponding Adjustment in the Domestic Transfer Pricing Dispute of PT MHP
PUT-000765.15/2023/PP/M.XIVA Tahun 2024 Tanggal 17 Januari 2024
Decision
October 10, 2025 • Taxindo Prime Consulting

When a Tax Invoice is Unilaterally Canceled by the Seller, Is the Buyer's Right to Credit Input VAT Forfeited?
PUT-003932.16/2022/PP/M.XIA Year 2025 - June 03, 2025
Decision
October 10, 2025 • Taxindo Prime Consulting

Creditability Dispute of Normal Tax Invoices After Replacement Issued: Limitations of VAT Administrative Formalities
PUT-003932.16/2022/PP/M.XIA Tahun 2025 - 03 Juni 2025
Decision
October 10, 2025 • Taxindo Prime Consulting

Deductibility of Input VAT: Lessons from Sponsorship and Merchandise Costs
PUT-003932.16/2022/PP/M.XIA Year 2025 - 03 June 2025
Decision
October 09, 2025 • Taxindo Prime Consulting

Scrap Income Must Be Included in TNMM Operating Profit for PT. UMSI
PUT-015863.15/2020/PP/M.VIB - June 16, 2022
Decision
October 08, 2025 • Taxindo Prime Consulting

Cost of Goods Sold Dispute of PT AT: When Accounting Evidence Is Not Convincing Enough for the Tax Judge
PUT-000431.15/2021/PP/M.IA Tahun 2025 - 09 Juli 2025
Decision
October 08, 2025 • Taxindo Prime Consulting

PT AT's "Other" Business Expenses: An Expensive Lesson from the "Trash Can" Account in Tax Court
PUT-000431.15/2021/PP/M.IA Tahun 2025 - 09 Juli 2025
Decision
October 08, 2025 • Taxindo Prime Consulting

Non-Imposition of VAT on Inbreng (Capital Contribution in Kind): Literal vs. Substantial Interpretation at the Tax Court
Putusan Nomor PUT-001968.16/2023/PP/M.XIIIA Tahun 2025
Decision
October 07, 2025 • Taxindo Prime Consulting

Courier Service Equated with Expedition Service: PT PL Still Obligated to Withhold PPh Article 23
PUT-003925.12/2022/PP/M.XIA Tahun 2024 - 09 Desember 2024
Decision
October 07, 2025 • Taxindo Prime Consulting

E-Faktur Data Alone Is Not Enough: Tax Court Annuls PPh 23 Correction Based on Third-Party Data in the Case of PT PL
PUT-003925.12/2022/PP/M.XIA Tahun 2024 - 09 Desember 2024
Decision
October 07, 2025 • Taxindo Prime Consulting

Substance Over Formality: Tax Court Ruling Affirms Sales Discount Is Not Income for PT AI
PUT-001181.15/2023/PP/M.IXA Tahun 2024 - 30 Januari 2024
Decision
October 07, 2025 • Taxindo Prime Consulting

Differing Functions of Comparable Companies: Tax Court Annuls DJP's Transfer Pricing Correction
PUT-001181.15/2023/PP/M.IXA Tahun 2024 - 30 Januari 2024
Decision
October 07, 2025 • Taxindo Prime Consulting

PT. JHHPs Management Service Fee Correction and the High Standard of Proof for Intra-Group Services
PUT-000647.15/2023/PP/M.VIB Tahun 2024 - 12 Juli 2024
Decision
October 06, 2025 • Taxindo Prime Consulting

Sales Incentive is Not an Award: Tax Court Annuls PPh Article 23 Correction on Volume Discounts PT PL
PUT-003925.12/2022/PP/M.XIA Year 2024 - 09 December 2024
Decision
October 06, 2025 • Taxindo Prime Consulting

Goods or Services Transaction? PPh Article 23 Risk on PT PL's Custom Label Sticker Procurement PT PL
PUT-003925.12/2022/PP/M.XIA Tahun 2024 - 09 Desember 2024
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Taxindo Prime Consulting (TPC) is established as a trusted strategic partner, providing comprehensive solutions in tax consulting, accounting, business development, and business law. Driven by a commitment to integrity and professionalism, TPC is dedicated to delivering more than just standard consultation; we provide education, tactical advice, and concrete solutions. Our services are meticulously designed to analyze and resolve clients' tax and business challenges with objectivity, in-depth insight, and full independence, ensuring both regulatory compliance and long-term business sustainability.
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