
Welcome to HLB Inspired!
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.

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






