Indonesia has published Government Regulation No. 55 of 2022, which was issued on 20 December 2022 in relation to amendments introduced by Law No. 7 of 2021 on the Harmonization of Tax Regulations. Government Regulation No. 55 of 2022 covers several different issues, including in regard to the taxation of foreign nationals in Indonesia, excluded income, tax-exempt income, deductible expenses, …