Baeti RomaniahTax Audit & Dispute Advisor

Indonesia is entering a new chapter in the governance of its natural resource exports. Under a Government Regulation announced in May 2026, the government has introduced a one-gate export system in Indonesia for three strategic commodities — crude palm oil (CPO), coal, and ferro alloy — to be channelled exclusively through PT Danantara Sumberdaya Indonesia

Indonesia's Ministry of Finance recently issued PMK 28/2026. This regulation did not emerge in a vacuum. Indonesia's government has been operating under significant fiscal pressure, with restitution claims running at high levels. Concerns surrounding the rising value of tax refund claims and the tightening of preliminary refund procedures. PMK 28/2026 is, at least in part,

In today’s business landscape, systems and standards have evolved into key indicators of a company’s commitment to quality management assurance. In addressing the post-Customs Audit Report (Laporan Hasil Audit / LHA) process, system integration plays a crucial role in delivering positive outcomes for companies. By integrating internationally recognized quality management practices, such as ISO 9001,

Ministry of Finance Regulation Number 15 of 2025 introduces substantial changes to tax audit procedures, unifies and replaces PMK 17/2013, PMK 256/2014, and Article 105 of PMK 18/2021. This regulation brings several adjustments to audit processes with practical implications for businesses operating in Indonesia, marking a major step in improving the nation's tax administration. 1.

The volume of transfer pricing disputes in Indonesia has grown substantially, reflecting the increase of related-party transactions across borders. Multinational enterprises (MNE) operating in the country must prioritize preventive approaches to avoid costly controversies. Transfer pricing disputes typically stem from disagreements between taxpayers and tax authorities over whether intercompany transactions reflect the Arm’s Length Principle

Ministry of Finance Regulation Number 15 of 2025 (PMK 15/2025) has fundamentally altered Indonesia's tax audit framework, creating both opportunities and challenges for taxpayers. Professional tax practitioners have identified key complexities arising from these regulatory changes and outlined strategic approaches for businesses to manage these changes effectively, supporting better business planning and financial management. Three

Ministry of Finance Regulation Number 15 of 2025 (PMK 15/2025) has fundamentally altered Indonesia's tax audit framework, creating both opportunities and challenges for taxpayers. Professional tax practitioners have identified key complexities arising from these regulatory changes and outlined strategic approaches for businesses to manage these changes effectively, supporting better business planning and financial management. Three

Protect your business from the new tax audit regime under PMK 15 Tahun 2025. Learn why meticulous tax documentation and bookkeeping are your primary defense to avoid substantial tax adjustments and penalties.

Understand the changes brought by PMK 15 Tahun 2025 in tax audit regulations. Discover how it benefits businesses in Indonesia.

Tax disputes are inevitable under Indonesia’s self-assessment system. Discover how to build effective mitigation strategies, including proactive planning, digital documentation, and internal reviews, to minimize adverse audit findings and manage disagreements with the DGT.