RSM Indonesia




Tax Aspects of Government Regulation in Lieu of Law No. 1/2020

17 April 2020
The Government of Indonesia has issued a wide-ranging regulation as part of additional steps to support the economy in the face of COVID-19. Government Regulation in Lieu of Law No. 1 Year 2020 (“Perppu-1/2020”) technically is a temporary measure that must then be approved by Parliament (“DPR”) in the next session of DPR otherwise it ceases to have effect.

Tax Incentives for Taxpayers Affected by COVID-19

1 April 2020
On 23 March, the Minister of Finance issued Regulation No. 23/PMK.03/2020 (“PMK-23/2020”) dated 21 March 2020 to assist taxpayers that are being affected by the impacts of COVID-19. The issuance of PMK-23/2020 is intended to support economic stability, purchasing power, and productivity of certain sectors.