In early 2025, the Government issued Minister of Finance Regulation Number 10 Year 2025 (MoF Regulation-10/2025) regarding the Government-borne Article 21 Income Tax Incentive as part of the economic stimulus for the 2025 Fiscal Year. The regulation stipulates several industrial sectors that are entitled to Government-borne Article 21 Income Tax incentive, namely the footwear, textile and apparel, furniture, and leather and leather goods industries. Subsequently, the Government expanded the scope of the Government-borne Article 21 Income Tax incentive by adding the tourism sector through the issuance of MoF Regulation No. 72 Year 2025 (MoF Regulation-72/2025), which came into effect on October 28, 2025.

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