Skip to main content

Indonesia: Tax treaty application procedures

Stricter tax treaty application procedure to prevent tax treaty abuse

Share
january 29, 2026

The Minister of Finance has issued regulation No. 112 Year 2025, which updates the procedures for the application of income tax treaty agreements.

The regulation introduces a new DGT Form format and implements a stricter tax treaty application procedure to prevent tax treaty abuse. These measures are in line with anti-abuse rules as stipulated in the OECD Multilateral Instrument (MLI) and Model Tax Convention.

Read a February 2026 report prepared by the KPMG member firm in Indonesia


For more information, contact a KPMG tax professional in Indonesia:

Diana Hutagaol | diana.hutagaol@kpmg.co.id

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline