SW Indonesia, Author At SW INDONESIA

KEPUTUSAN DIREKTUR JENDERAL PAJAK (KEP) NOMOR KEP – 239/PJ/2026 TENTANG KEBIJAKAN PERPAJAKAN SEHUBUNGAN DENGAN PENGURANGAN ATAU PENGHAPUSAN SANKSI ADMINISTRATIF DIREKTUR JENDERAL PAJAK

Peraturan ini ditetapkan untuk meningkatkan kepatuhan Wajib Pajak, mendorong perekonomian nasional, serta melaksanakan kebijakan perpajakan terkait Pengurangan atau Penghapusan Sanksi Administratif sebagaimana dimaksud dalam Pasal 27A PMK Nomor 118 Tahun 2024 sebagaimana telah diubah dengan PMK Nomor 71 Tahun 2026 tentang Tata Cara Pembetulan, Keberatan, Pengurangan, Penghapusan, dan Pembatalan di Bidang Perpajakan. Berikut ini adalah ketentuan … Read more

DECREE OF THE DIRECTOR GENERAL OF TAXES NUMBER KEP-239/PJ/2026 CONCERNING TAX POLICY REGARDING THE REDUCTION OR WAIVER OF ADMINISTRATIVE SANCTIONS BY THE DIRECTOR GENERAL OF TAXES

This regulation is issued to improve Taxpayer compliance, support the national economy, and implement tax policies concerning the Reduction or Waiver of Administrative Sanctions, as referred to in Article 27A of Minister of Finance Regulation Number 118 of 2024, as amended by Minister of Finance Regulation Number 71 of 2026 concerning Procedures for Correction, Objection, … Read more

PERATURAN MENTERI KEUANGAN (PMK) REPUBLIK INDONESIA NOMOR 71 TAHUN 2026 TENTANG PERUBAHAN ATAS PERATURAN MENTERI KEUANGAN NOMOR 118 TAHUN 2024 TENTANG TATA CARA PEMBETULAN, KEBERATAN, PENGURANGAN, PENGHAPUSAN, DAN PEMBATALAN DI BIDANG PERPAJAKAN

Peraturan ini ditetapkan untuk mewujudkan kepastian hukum, memberikan kemudahan bagi Wajib Pajak, serta meningkatkan efektivitas dan efisiensi pembetulan, keberatan, pengurangan, penghapusan, dan pembatalan di bidang perpajakan. PMK Nomor 71 Tahun 2026 mengubah beberapa ketentuan pada PMK Nomor 118 Tahun 2024, yaitu Pasal 14, Pasal 16, Pasal 23, Pasal 32, dan Lampiran C, serta menambahkan Pasal … Read more

MINISTER OF FINANCE REGULATION OF THE REPUBLIC OF INDONESIA NUMBER 71 OF 2026 CONCERNING AMENDMENTS TO MINISTER OF FINANCE REGULATION NUMBER 118 OF 2024 ON PROCEDURES FOR CORRECTION, OBJECTION, REDUCTION, WAIVER, AND CANCELLATION IN THE FIELD OF TAXATION

This regulation was issued to ensure legal certainty, provide convenience for Taxpayers, and enhance the effectiveness and efficiency of correction, objection, reduction, waiver, and cancellation procedures in the taxation sector. Minister of Finance Regulation Number 71 of 2026 amends several provisions within Minister of Finance Regulation Number 118 of 2024, specifically Articles 14, 16, 23, … Read more

Compliance Alert October 2026: Q3 2026 LKPM Deadline and the Company’s Annual Report Obligation

As October begins, there are two obligations that business actors should keep on their radar. First, the submission of the Investment Activity Report (Laporan Kegiatan Penanaman Modal or “LKPM”) for Quarter III 2026 through the Online Single Submission (OSS) system, the period for which ends on 15 October 2026. This obligation is based on Articles 284 through … Read more

Compliance Alert Oktober 2026: Tenggat LKPM Triwulan III 2026 dan Kewajiban Laporan Tahunan Perseroan

Memasuki Oktober, ada dua kewajiban yang sebaiknya masuk dalam daftar perhatian pelaku usaha. Pertama, penyampaian Laporan Kegiatan Penanaman Modal (LKPM) Triwulan III 2026 melalui sistem Online Single Submission (OSS), yang jangka waktunya berakhir pada 15 Oktober 2026. Kewajiban ini didasarkan pada Pasal 284 sampai dengan Pasal 286 Peraturan Menteri Investasi dan Hilirisasi/Kepala BKPM Nomor 5 Tahun … Read more

PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA NOMOR 55 TAHUN 2026 TENTANG KONSULTAN PAJAK DAN PIHAK LAIN YANG BERTINDAK SEBAGAI KUASA WAJIB PAJAK

Seiring dengan perkembangan sistem perpajakan dan meningkatnya peran profesi perpajakan dalam mendukung kepatuhan Wajib Pajak, Pemerintah menerbitkan PMK Nomor 55 Tahun 2026 tentang Konsultan Pajak dan Pihak Lain yang Bertindak sebagai Kuasa Wajib Pajak. Ketentuan ini menggantikan PMK Nomor 111/PMK.03/2014 sebagaimana telah diubah terakhir dengan PMK Nomor 175/PMK.01/2022. PMK ini bertujuan untuk memperkuat profesionalisme, integritas, … Read more

MINISTER OF FINANCE REGULATION NO. 55 OF 2026 ON TAX CONSULTANTS AND OTHER PARTIES ACTING AS TAXPAYER REPRESENTATIVES

In line with the development of Indonesia’s tax system and the increasing role of tax professionals in supporting taxpayer compliance, the Government has issued Minister of Finance Regulation (PMK) No. 55 of 2026 concerning Tax Consultants and Other Parties Acting as Taxpayer Representatives. This regulation replaces PMK No. 111/PMK.03/2014, as most recently amended by PMK … Read more

Sustainability Governance

Sustainability governance is becoming increasingly important as regulatory requirements and expectations from investors, customers, and other stakeholders continue to grow. Sustainability is no longer merely a reporting agenda, but has become an integral part of corporate decision-making, risk management, and strategy. In Indonesia, regulatory developments, including OJK Regulation No. 51/POJK.03/2017 and the implementation of PSPK … Read more

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