Indonesia's Updated Regulations on Domestic and Foreign Tax Subjects

Indonesia's Directorate General of Taxation (DJP) issued Regulation PER-23/PJ/2025 in December 2025, establishing new rules on the determination of whether a natural or legal person is a domestic tax subject (i.e., a tax resident in indonesia), or a foreign tax subject (i.e., a non-resident).

A natural person is a domestic tax subject if they:

• Reside in Indonesia;
• Stay in Indonesia more than 183 days within 12 months; or
• Are in Indonesia with the intention to reside, as evidenced by perman…