TL;DR
**## Indonesia's Tax Framework in 2026: The Numbers That Matter
Based on PwC's Indonesian Pocket Tax Book 2026 and KPMG's *Investing in Indonesia 2025***
The Facts
Indonesia's Tax Framework in 2026: The Numbers That Matter
Based on PwC's Indonesian Pocket Tax Book 2026 and KPMG's Investing in Indonesia 2025 guide (KPMG Indonesia, September 2025), here is a consolidated picture of the Indonesian tax obligations that apply to foreign individuals and foreign-invested companies this year.
Corporate Income Tax (PPh Badan)
The standard corporate income tax rate remains at 22%. Public companies that list at least 40% of their shares on the Indones
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