AKRUA Indonesia Tax Hub
Internal Use Only
Tax Compliance Tools

Your Indonesia tax
reference suite

Practical decision tools for withholding tax, self-assessment, and VAT determination — built on PwC Pocket Tax Book 2025.

Updated Feb 2025
Source: PwC Indonesia
Internal guidance only
Available tools
Active
Withholding Tax

Step-by-step decision tree for PPh 21, 22, 23, 26, and PPh 4(2). Includes related-party TP documentation checks and VAT self-assessment flags.

PPh 21 PPh 23 PPh 26 PPh 4(2) TP Docs
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Self-Assessment

Determine the correct PPh treatment for income you receive — dividends, interest, royalties, property sales, IDX shares, MSME revenue, and more.

PPh 4(2) Dividends MSME Property IDX Shares
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VAT Rate Determination

Find the correct VAT rate for any transaction — standard 11%, 0% exports, exempt goods and services, special DPP Nilai Lain regimes, and cross-border self-assessment.

11% Standard 0% Export Exempt DPP Nilai Lain Cross-border
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CoreTax Automation Tool

Upload PPh 21 payroll data and generate monthly CoreTax filing summaries for the tax team.

PPh 21 Data Entry Summary
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Coming soon
Tax Memo Database

Searchable repository of internal tax memos, position papers, and technical guidance notes by topic and date.

Memos Positions Search
Coming soon
v1.7 index.html Last updated 2026-06-01
Version history
VersionDateChanges
v1.72026-06-01AKRUA brand redesign applied across all pages (dark azure #032546, vivid red #DD0D27). CoreTax Automation Tool card added to hub. WHT tax law updates per PMK 81/2024: all payment deadlines 10th→15th (PPh 21/23/26/4(2)); PPh 21 no-NPWP 20% surcharge removed — NIK now serves as NPWP under Coretax; individual equipment lessor reclassified from PPh 21 to PPh 23 at 2% of gross. Self-Assessment: dividend to Orang Pribadi updated — company no longer withholds per PMK 03/2021; individual self-pays directly.
v1.62025-05-15WHT: PPh 21 full sub-tree rebuilt per PMK-168/2023 & PP 58/2023 — employee type selector added (Pegawai Tetap / Tidak Tetap / Komisaris / Mantan Pegawai / Peserta Kegiatan / Bukan Pegawai); TER methodology with PTKP-based category routing (A/B/C); full TER Bulanan and TER Harian rate tables embedded in all result cards.
v1.52025-05-14WHT: Construction waterfall rebuilt per PMK 59/PMK.03/2022 — execution now 3 rates (Kecil 1.75% / Menengah-Besar 2.65% / No cert 4%); consulting 3.5%/6%; EPC 2.65%/4%. Rate reference table added on all construction results.
v1.42025-05-14WHT: Construction waterfall (PPh 4(2)) added with grade-based rate selector. Self-Assessment: construction services, land/building rent, equipment rental, and service fee income types added; PPh 4(2) Final items require self-assessment if not withheld; foreign services excluded (no PPh 26 on recipient side).
v1.32025-05-13Self-Assessment: "income type not listed" revised — now defaults to general taxable revenue at 22% CIT (or Final Tax if eligible), with Tax Team confirmation required.
v1.22025-05-13WHT: PPh 26 flows added (treaty and non-treaty: services, royalties, interest, dividends, salary); TP sub-flow added. Self-Assessment: PPh 23 escalation notes corrected for royalty and non-deposit interest — recipient not required to self-assess when payer fails to withhold non-final tax.
v1.12025-05-13Added version control footer across all tools.
v1.02025-02-01Initial launch — hub page with WHT, Self-Assessment, VAT tools.
Source: PwC Indonesia Pocket Tax Book 2025 · For internal guidance only · Always escalate edge cases to the Tax Team