Five Tax Obligations for Legal Creative-Economy Entities

On 18 November 2025, the East Java III regional office of Indonesia’s Directorate General of Taxes (DJP) held a seminar on establishing legal entities for creative-economy participants at the Harris Hotel and Conventions in Malang. About 50 creative-economy entrepreneurs attended, with support from the Deputy for Strategic Development of the Creative Economy at the Ministry of Tourism and Creative Economy (Kemenekraf).

Tax officer Abdul Muis noted that micro, small, and medium enterprises (UMKM) in the creative sector account for roughly 61 % of Gross Domestic Product (GDP) and employ nearly 97 % of the workforce, making their tax contributions vital for state revenue. He outlined five corporate tax obligations: register for an NPWP (Taxpayer Identification Number), keep proper books, calculate tax, remit tax, and file an annual SPT (Tax Return).

Compliance is expected to boost government receipts, and the 2026 annual tax return filing will be conducted through the Coretax online system, which requires prior account activation. The DJP East Java III office pledged ongoing assistance to creative-economy actors in Malang to ensure accurate and timely tax compliance.