PSPK 1 and PSPK 2 align Indonesia's sustainability reporting with IFRS S1 and IFRS S2, effective 1 January 2027. PMK 37/2025 appoints digital marketplace platforms as withholding tax agents, with MSME exemptions and new compliance requirements.

The filing requirement now extends to every Capital Partnership Company, regardless of audit status. Enforcement begins in November 2026, and CVs, firms and PTs no longer qualify for the 0.5% final tax.

While Standard on Auditing (SA) 600 strengthens the responsibilities of the Group Auditor, successful group audits also depend heavily on the quality and responsiveness of the Component Auditor.

Through *HLB Inspired*, we explore a wide range of topics, including accounting, auditing, taxation, Environmental, Social and Governance (“ESG”), corporate governance, and other strategic issues.