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Indonesia Requiring E-Commerce Platforms and Online Marketplaces to Withhold Income Tax

|Approved Changes|Indonesia
Indonesia

Indonesia published Ministry of Finance Regulation No. 37 of 11 June 2025 (PMK37/2025) on 14 July 2025, introducing income tax withholding requirements for operators of e-commerce platforms and online marketplaces (platforms) that facilitate transactions. The regulation establishes that both domestic and foreign operators are required to act as income tax withholding agents for transactions co…

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