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Indonesia: Guidance on determination of tax residency

Regulation Number PER-23/PJ/2025 

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February 24, 2026

The Directorate General of Taxation (DJP) in December 2025 issued Regulation Number PER-23/PJ/2025 (replacing PER-43/PJ/2011 and PER-02/PJ/2009), providing guidance on the determination of domestic and foreign tax subjects, aligning Indonesia’s tax residency framework with updates in the Income Tax Law, Job Creation Law, and the related guidance under Minister of Finance Regulation No. PMK-18/2021.

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

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