DDTC Tax Manual Now Updated Weekly for Practitioners Prepare for UKP
JAKARTA, DDTCNews - DDTC now updates the Indonesian Tax Manual every week. With this weekly update schedule, the e-book can serve as a resource for tax practitioners preparing for the tax competency examination (uji kompetensi perpajakan/UKP in Indonesian). The Indonesian Tax Manual e-book is available in 2 languages: Indonesian and English.
In addition to a more frequent update schedule, Chapter 2 of the Indonesian Tax Manual now includes supplementary discussion on tax collection using distress warrants. This addition complements the existing coverage of general provisions and tax procedures (GPTP) in that chapter.
This step was taken because Indonesia's tax landscape is evolving rapidly. Almost every aspect, ranging from GPTP, income tax, value added tax (VAT), customs and excise, local taxes to international tax, has undergone updates.
A Resource for Practitioners Preparing for the UKP
Updates to the regulations governing tax attorneys have made tax competency increasingly important for practitioners. At the same time, transitional provisions recognising tax course/training certificates or formal tax education qualifications are only valid until 31 December 2026.
In this context, the Indonesian Tax Manual can serve as a reference for tax practitioners preparing to sit the UKP. The e-book presents central tax regulations, local taxes and international tax in one concise guide, enabling practitioners to strengthen their understanding whilst keeping abreast of the latest regulatory changes.
A Snapshot of 2026 Tax Updates
Chapter 1 of the Indonesian Tax Manual summarises a number of recent developments in Indonesian taxation. First, the coretax system, which has entered its second year of implementation. The Minister of Finance Regulation (MoF Reg.) 81/2024, as its foundational provision, has been amended for the fourth time through MoF Reg. 1/2026.
Second, the taxpayers' attorney provisions have been reconfigured through MoF Reg. 44/2026 concerning attorneys in the field of taxation and MoF Reg. 55/2026 concerning tax consultants.
Third, the tax criminal provisions have been harmonised with the 2023 Criminal Code. The details of the amendments are set out in the appendix of Law 1/2026 on Criminal Penalty Adjustments.
Fourth, the final income tax for micro, small and medium enterprises (MSMEs) has been adjusted through Government Regulation (Gov. Reg.) 20/2026. The 0.5% final income tax rate now applies only to individual taxpayers, single-member limited liability companies (LLCs) and cooperatives with a gross turnover of up to IDR4.8 billion per year.
Fifth, the global minimum tax now has technical implementing regulations under PER-6/PJ/2026, including the obligation to file a GloBE Information Return (GIR). In this regard, taxpayers within the scope of GloBE are required to notify the Director General of Taxation via the coretax system.
For UKP candidates, a number of subject areas examined overlap with several chapters of the Indonesian Tax Manual, covering GPTP and tax collection using distress warrants (penagihan pajak dengan surat paksa/PPSP in Indonesian), individual and corporate income tax, withholding/collection provisions, VAT, stamp duty and international tax.
Both e-books are freely accessible to all. This reflects DDTC's commitment to eliminating information asymmetry within Indonesia's tax community. Further, one of the core values underpinning its professionals is sharing knowledge. (dik)