Tax on foreign-sourced income
Foreign-sourced income tax is Indonesian personal income tax owed on pay received from outside Indonesia — including USD salaries and freelance income — by any Indonesian tax resident.
Indonesian tax residents are taxed on worldwide income, not just income earned inside Indonesia, under the progressive personal income tax (PPh) brackets. Being paid by a foreign company or through an international platform like Wise or Payoneer does not exempt that income from Indonesian tax reporting.
Some countries have a tax treaty with Indonesia that can affect double taxation, and there may be deductible business expenses if you work as a registered contractor. This is general information only, not tax or legal advice — your exact bracket, obligations, and any treaty benefit depend on your personal situation, so consult a licensed Indonesian tax professional.