Tax & Customs Regulations November 2025: Strategy and Rules

JAKARTA – In November 2025, the Ministry of Finance and the Directorate General of Customs and Excise issued several new tax and customs regulations. The measures include PMK 70/2025 outlining the 2025‑2029 Strategic Plan and three DJBC rules on employee awards, public complaints, and the 2026 excise stamp design.

PMK 70/2025 sets the tax policy direction for the next five years, targeting a tax‑to‑GDP ratio of 11.52‑15 % by 2029, up from 10.07 % in 2024, and includes a reorganization of the Directorate General of Taxation (DGT) and a single taxpayer profile system. Meanwhile, PER‑12/BC/2025 governs staff awards, PER‑13/BC/2025 establishes a complaint‑handling mechanism, and PER‑17/BC/2025 specifies the colour and design of the 2026 excise stamp.

These initiatives aim to boost tax compliance, streamline administration, and help meet the state revenue target, while the new stamp design seeks to curb counterfeiting. For taxpayers and businesses, the changes provide clearer regulatory guidance and reporting procedures.