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
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
NAVIGATING INDONESIA – An Investor’s Guide Navigating Market Dynamics洞悉市场动态Menavigasi Dinamika Pasar Navigating the Legal Framework洞悉法律框架Menavigasi Kerangka Hukum Navigating Accounting & Assurance洞悉会计与鉴证Menavigasi Akuntansi dan Asurans Navigating the Tax Environment洞悉税务环境Menavigasi Lingkungan Perpajakan Navigating Sustainability Outlook洞悉可持续发展前景Menavigasi Arah Keberlanjutan
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
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 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
The issuance of Sustainability Disclosure Standards 1 (PSPK 1) and PSPK 2 marks a strengthening of sustainability reporting in Indonesia. Approved on 1 July 2025 and effective for annual reporting periods beginning on or after 1 January 2027, the two standards refer to IFRS S1 and IFRS S2. This article discusses PSPK 1 as the … Read more
Sustainability reporting in Indonesia has entered a critical phase amid the strengthening of sustainability disclosure and assurance regulations and standards. Although POJK 51/2017 requires sustainability reporting, challenges remain, particularly limited disclosure of Scope 3 emissions and the absence of a comprehensive mandate for sustainability assurance. These conditions may increase the risk of greenwashing and undermine … Read more
The use of technology in sustainability is not only about digitalization, but also about a company’s ability to manage data in an integrated, accurate, and accountable manner. Sustainability data scattered across different organizational functions often makes data collection and reporting inefficient. An ESG Data Management System can help integrate data, assign responsibilities, store supporting evidence, … Read more
Business activities affect the environment through the use of energy and natural resources, emissions, water consumption, waste generation, land-use change, and impacts on biodiversity and ecosystems. At the same time, changes in environmental conditions can also affect corporate resilience and performance. Therefore, understanding sustainability impacts requires a two-way perspective: how the environment affects companies and … Read more
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