PMK 112 of 2025 sets Indonesia’s DTAA procedures, CoD rules, DGT Form updates, anti‑abuse tests (LOB, PPT), PE guidance, and 10‑day validation timelines. 

Indonesia's PER 15 provides procedures for collection, deposit, and reporting of Article 22 Income Tax on e-commerce income earned by domestic traders

The new regulation aims to provide greater legal certainty, simplify administration, and align the tax framework with the transfer of regulatory and supervisory duties over digital financial assets to the Financial Services Authority (OJK).

Learn how Presidential Regulation 68 (2025) ensures VAT is collected on digital goods and services supplied by overseas vendors to Indonesian consumers.