Before you start

Work out your residency: 183+ days in Indonesia in any rolling 12 months, or earlier if you show intent to reside (a long-term KITAS, a 12-month lease, etc.)
An NPWP (Nomor Pokok Wajib Pajak) — for resident foreigners issued at the tax office (KPP) with passport and KITAS
Records of all income, foreign and local, plus any tax already paid abroad and (for treaty relief) a Certificate of Domicile from your home tax authority

Step-by-step

1
Determine your tax-residency status
You become a resident by either test: presence of more than 183 days in Indonesia within any 12-month period (days need not be consecutive), or being present with the intention to reside. The intent test is the trap — DJP treats a KITAS valid over 183 days, an employment contract, or a long lease as evidence of intent, so a year-long E33G can make you resident well before day 183, arguably from arrival.
OnlineWho: You (ideally with a tax adviser)Assess on arrival and track through the yearFree
2
Register for an NPWP (tax ID)
Resident taxpayers must hold an NPWP. Foreigners register at the local tax office (KPP) with passport and KITAS, or online via DJP. For Indonesian residents the NPWP is now the 16-digit NIK; the old 15-digit format was phased out of DJP services from 1 July 2024. Without an NPWP, withholding is applied at a punitive higher rate (commonly 20% more than standard).
In personWho: YouSame day to a few daysFree
3
Account for how your income is sourced and taxed
Local employment income is taxed via PPh 21 withholding — your Indonesian employer deducts and remits it monthly. Foreign-sourced income (e.g. an E33G holder paid by an overseas employer) is, for a resident, within worldwide-income scope by default. It is relieved only if a Double Tax Agreement applies and you claim it properly (with a Certificate of Domicile / DGT form), or under the 4-year skills exemption. Earning from Indonesian clients or being paid in rupiah is outside what the E33G permits — and would be taxable, unreported income.
Via employerWho: Your employer (local income) / You (foreign income)Monthly withholding; track foreign income year-roundPer the progressive rates; treaty relief may reduce foreign-income tax
4
File your annual return (SPT) by 31 March
Resident individuals file an annual return (SPT Tahunan) for the prior calendar year, due 31 March. Filing is electronic — historically via DJP Online, now through the Coretax portal from the 2025 tax year. You reconcile tax already withheld, report worldwide income, claim any treaty relief, and pay any balance.
OnlineWho: YouFiled Jan-Mar after year endFree to file; pay any balance due

Documents you’ll need

Passport and your KITAS (E33G or other), plus your NPWP
Annual income/withholding statement from your employer (form 1721-A1) if locally employed
Records of foreign-sourced income and evidence of tax paid abroad
Certificate of Domicile / DGT form from your home tax authority if claiming tax-treaty relief

Things most newcomers don’t know

'E33G foreign income is tax-free' is a marketing oversimplification, not the law.

Many visa agents advertise the E33G as exempting foreign income, but DJP's own guidance taxes residents on worldwide income. Foreign-sourced income is relieved only through a tax treaty (claimed with a Certificate of Domicile/DGT form and SPT disclosure) or the special skills exemption — neither automatic. Treat blanket 'no tax' claims with suspicion.

Source: pajak.go.id (DJP); Emerhub Bali

The 4-year foreign-income exemption exists — but the E33G cannot use it.

Under the territorial-tax measure for foreign experts (PMK-18/2021), qualifying new residents can be taxed only on Indonesia-sourced income for their first four years. But it requires employment by an Indonesian entity in an approved specialist role — the opposite of the E33G's foreign-employer requirement. So the headline exemption is structurally unavailable to digital nomads.

Source: PMK-18/2021; PwC Indonesia

Holding a KITAS can make you resident from day one, not day 183.

Residency is not only the day-count; the 'intent to reside' test stands alongside it, and DJP treats a long-term KITAS, employment contract or 12-month lease as evidence of intent. A year-long E33G is exactly that — so you may be resident, with worldwide-income and SPT obligations, far earlier than the count suggests.

Source: pajak.go.id (DJP) — domestic tax subject criteria

Your home country may still tax you — Indonesia residency doesn't switch that off.

US citizens and green-card holders must file a US return on worldwide income regardless of where they live (the FEIE and foreign tax credit can reduce double tax, but the filing duty remains). A double-tax treaty coordinates the two systems but doesn't erase home-country obligations.

Source: Greenback / Taxes for Expats — Indonesia

Common mistakes to avoid

Assuming the E33G makes you exempt: foreign income is in worldwide-income scope by default, and relief (treaty or skills exemption) must be actively claimed, not assumed.
Counting on day 183 for safety: the intent-to-reside test, triggered by your KITAS or lease, can make you resident much earlier.
Skipping the NPWP: no NPWP means a higher withholding rate (commonly 20% above standard), and you cannot properly file or claim treaty relief without one.
Doing any work for Indonesian clients or taking rupiah pay on an E33G: it breaches the visa AND creates unreported taxable Indonesian-sourced income, with deportation risk.