Regulation Database

A curated, searchable database of national and regional tax regulations.

All Act 2 Government Regulation 2 Minister of Finance Regulation 4 Directorate General Regulation 1 Regional Regulation 2 Circular Letter 1

Act No. 7 of 2021 on the Harmonisation of Tax Regulations

UU No. 7 Tahun 2021Pemerintah Republik Indonesia29 Oct 2021

Act No. 28 of 2007 on General Provisions and Tax Procedures

UU No. 28 Tahun 2007Pemerintah Republik Indonesia17 Jul 2007

Act No. 1 of 2022 on Central–Regional Financial Relations

UU No. 1 Tahun 2022Pemerintah Republik Indonesia5 Jan 2022

Government Regulation No. 55 of 2022 on Income Tax Adjustments

PP No. 55 Tahun 2022Pemerintah Republik Indonesia20 Dec 2022

Government Regulation No. 44 of 2022 on VAT and Luxury Goods Sales Tax

PP No. 44 Tahun 2022Pemerintah Republik Indonesia2 Dec 2022

MoF Regulation No. 81 of 2024 on Tax Provisions in the Core Tax Administration System

PMK No. 81 Tahun 2024Kementerian Keuangan18 Oct 2024

MoF Regulation No. 172 of 2023 on the Arm’s Length Principle

PMK No. 172 Tahun 2023Kementerian Keuangan29 Dec 2023

DGT Regulation PER-11/PJ/2025 on Electronic Tax Invoices

PER-11/PJ/2025Direktorat Jenderal Pajak1 Apr 2025

DGT Circular SE-05/PJ/2025 on Audit Implementation Guidelines

SE-05/PJ/2025Direktorat Jenderal Pajak14 Feb 2025

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