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.
Corporate Reporting, Statutory Audit And Income Tax Adjustments
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.
Practical Insights For The Component Auditor And New Regulations On Tax Representatives
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.
HLB Inspired Business & Financial Insights
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.
Danantara Targets US$5 billion Investment
This major commitment shows increased confidence in the potential of the digital economy and strategic sectors in Indonesia. The focus of investment is directed at the energy sector, infrastructure, and green economy development.
This step is an important momentum for industry players for driving sustainable growth.
Tax Changes in 2025
Technologies and New Products & Services Development are Top Focus Areas for Innovation
Every leaders feel compelled to maintain their innovation streak. Although maintaining and improving operational effectiveness remains top action of what they taking, they’re pursuing and always seeking out the growth development through technologies and new products.
How to Make Collaborative Culture on your Business
Technologies and New Products & Services Development are Top Focus Areas for Innovation
Every leaders feel compelled to maintain their innovation streak. Although maintaining and improving operational effectiveness remains top action of what they taking, they’re pursuing and always seeking out the growth development through technologies and new products.
Omnibus Law Taxation Cluster
Omnibus Law means a method or concept of making regulations that combines several rules with different regulatory substances, into one rule under one legal umbrella. The Omnibus Law simultaneously changed several areas in the Law (UU) in the areas of General Provisions and Tax Administration (KUP), Income Tax (PPh) and Value Added Tax (VAT).
Sharia Investment Performance During The Covid-19 Pandemic In Indonesia
On November 9, 2020, in accordance with the World Health Organization (“WHO”) data, Indonesia has reached 437,716 cases and 14,614 death due to covid-19. This certainly has an effect on all perspectives, one of which is the economy.
Minister of Finance Regulation Number 90-Assistance, Donations, and Grants
For the Donor Grant, assistance or donations may be deducted from the gross income to calculate taxable income as stipulated in the provisions of laws and regulations in the taxation aspect.
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