Indonesia’s Directorate General of Taxation has introduced Regulation PER‑23/PJ/2025, marking a significant update to the country’s tax residency framework. Issued on 9 December 2025, the regulation replaces previous residency guidelines and provides clearer, modernized criteria for determining domestic and foreign tax subjects. The new rules align with Indonesia’s updated Income Tax Law and Job Creation Law, offering greater certainty for individuals and entities navigating tax obligations in an increasingly global environment.
