Legal Resource

Discover the various legal foundations and regulations that form the basis of Indonesia’s taxation system. All documents are presented in a structured manner from laws and government regulations to ministerial decrees to help you understand the legal framework of taxation comprehensively and accurately.

The most complete collection of tax regulations & decisions

Consolidated Tax Laws

A collection of tax law texts compiled in an integrated, up-to-date, comprehensive, and systematic manner.

7 Regulations

Central Regulations

A collection of the latest legislative and regulatory documents related to central taxes.

15,585 Regulations

Local Regulations

A collection of Indonesian local tax regulation documents, ranging from the provincial level to the district or city level.

8,282 Regulations

English Translation

Provides translations of Indonesian tax laws into English for international reference.

2,709 Regulations

Tax Treaties (P3B)

A collection of double taxation avoidance agreements between Indonesia and partner countries, complete with the MLI (Multilateral Instrument).

74 Agreements

Tax Court and Supreme Court Decisions

A collection of legally binding court decisions on tax disputes.

6,833 Decisions