EKONID successfully hosted the Online Roundtable event titled “2026 Fiscal Legislation in Indonesia: Policy Framework and Business Opportunities” via Microsoft Teams on Wednesday, February 18, 2026. The event was aimed at equipping EKONID members with a deeper understanding of Indonesia’s evolving fiscal legislation and its critical role in supporting the national development agenda. As the government targets a medium-term economic growth of 8% by 2029, fiscal policy has become the cornerstone for strengthening resilience through sustainable structural reforms and the acceleration of high-quality investment. The Online Roundtable explores how these fiscal frameworks impact businesses operating within Indonesia.
A key highlight of the discussion was how the government’s 2026 policy priorities are reflected in recent and upcoming regulations, specifically focusing on how these measures are designed to respond to global macroeconomic pressures and uncertainties while safeguarding market stability and a predictable business environment. The discussion further examined the significant changes in fiscal legislation that companies must be aware of in 2026, particularly regarding the full digitalization of tax and reporting obligations which now redefine the standard for compliance in Indonesia. Moreover, the fiscal compliance risks faced by companies in Indonesia and how they can be effectively mitigated, including the optimization of tax planning strategies in 2026 was elaborated in this exchange.
The event featured three distinguished speakers: Mr. Bagus Raharjo Hariputro, Junior Policy Analyst at the Directorate of Taxation Strategy of the Directorate General of Economic and Fiscal Strategy, Ministry of Finance of the Republic of Indonesia, as well as Ms. Hanny Fanjaya, Tax Senior Manager, and Mr. Reinaldo Samuel A.P. Sitorus, Manager of Transfer Pricing and International Tax, from RÖDL Indonesia.
In his presentation, Mr. Bagus Raharjo Hariputro spoke on Indonesia’s economic performance in 2025, emphasizing how the country has maintained solid growth amid global uncertainty and preserved a strong trade balance despite export moderation. He highlighted the government’s firm commitment to upholding the 3% fiscal deficit ceiling, targeting 2,68% as the maximum cap for 2026 while giving space for future global uncertainties. He also explained Indonesia’s tax ratio in an international comparative context and outlined the strategic use of tax incentives to strengthen the economy and advance national priorities. Mr. Hariputro further elaborated the ongoing deregulation and debottlenecking efforts designed to improve the investment climate and support higher, sustainable economic growth.
Ms. Hanny Fanjaya and Mr. Reinaldo Samuel A.P. Sitorus followed with a 30-minute presentation in which Ms. Fanjaya outlined the key compliance challenges faced throughout 2025, including intensified monitoring and audit processes as well as the rollout of CoreTax. She then explained the major regulatory developments shaping Indonesia’s tax landscape in 2026, such as the implementation of the Global Minimum Tax, the continued enforcement of CoreTax, and evolving tax treaty access requirements. Mr. Sitorus further emphasized practical strategies for navigating these changes, including identifying emerging risks, strengthening internal controls, and ensuring robust compliance frameworks in an increasingly complex tax environment. Particular attention was given to the factors through which GMT may impact businesses operating in Indonesia, including transaction mechanics, document readiness, and overall risk management. Mr. Sitorus also provided practical guidance on navigating the ongoing CoreTax implementation, emphasizing the importance of strengthening internal controls and ensuring timely compliance in response to the evolving regulatory framework.
The Online Roundtable was attended by representatives from member companies operating in Indonesia. During the Q&A session, participants engaged in dynamic discussions on Indonesia’s evolving tax and fiscal landscape for 2026. Questions addressed transfer pricing enforcement and how to ensure it does not discourage reinvestment, practical concerns on structuring toll manufacturing and distribution margins, navigating CoreTax implementation, managing VAT refunds and customs documentation mismatches, and explored the resilience of Indonesia’s 2026 fiscal budget amid economic uncertainty, potential sectoral tax incentives.
EKONID extends its appreciation to Mr. Bagus Raharjo Hariputro, Ms. Hanny Fanjaya, and Mr. Reinaldo Samuel A.P. Sitorus for their invaluable contributions to the event. The organisation also thanks all participants whose engagement enriched the discussion and made the event a valuable learning experience.
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