Published: 09.01.2026
Indonesia’s Directorate General of Taxation issued regulation PER-23/PJ/2025 establishing how individuals are determined to be tax residents or non-residents. The regulation is dated 9 December 2025.
According to the source, regulation PER-23/PJ/2025 updates the process for determining tax-resident and non-resident status in Indonesia. For people relocating, this matters when planning their tax position after arrival and assessing potential obligations to the Indonesian tax authorities. It primarily affects new arrivals, existing tax residents, and non-residents whose stay or connections with Indonesia may determine their status. This is worth reviewing before relocation and when preparing tax documentation.
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