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Welcome to HLB Inspired!

HLB Inspired is a thought leadership and professional insights platform that has been part of *HLB Indonesia* since 2015 until 2021. Now, HLB Inspired returns with renewed energy as a space for sharing perspectives, insights and discussions on the latest developments shaping the business and professional landscape.

Preliminary Tax Refund Rule

To mark our return, HLB Inspired introduces two critical updates currently shaping the regulatory landscape:

PSAK No. 118 Unpacked: Understanding the New Standard and Its Impact on the Financial Statements Presentation and Disclosure.

Furthermore, with this financial update, we also provide critical insights into the latest fiscal policy through our comprehensive brief:

PMK No. 28 of 2026: Understanding Indonesia’s Updated Preliminary Tax Refund Rule.

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PSAK No. 118 Unpacked:
Understanding the New Standard and
Its Impact on the Financial Statements
Presentation and Disclosure

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