Overview

On 14 October 2024, the Minister of Finance (“Minister”) introduced Regulation No. 81 of 2024 on Taxation Provisions on the Implementation of the Core Tax Administration System (“CTAS”) (“Regulation 81/2024”). However, this sprawling 342-page Regulation represents not just another routine update but instead signals a seismic shift in Indonesia’s tax administration. By revoking 42 existing regulations, integrating enhanced electronic systems and consolidating tax compliance processes under a single framework, this so-called “omnibus” regulation has triggered widespread anticipation but has also raised a significant number of questions.