The Directorate General of Taxes (DGT), through its Official Memorandum No. ND-4/PJ/PJ.02/2025, has provided legal certainty regarding tax compliance obligations and clarified the Income Tax (PPh) and Value-Added Tax (VAT) treatment for apartment building management. This memorandum is officially addressed to directors within the DGT, Head of Regional Tax Offices, Head of Information and Complaint … Read more
DJP melalui Nota Dinas No. ND-4/PJ/PJ.02/2025 memberikan kepastian hukum dalam pemenuhan kewajiban perpajakan, serta memberikan penegasan terkait perlakuan Pajak Penghasilan (PPh) dan Pajak Pertambahan Nilai (PPN) atas pengelolaan rumah susun. Nota Dinas ini sebenarnya ditujukan untuk jajaran direktur di lingkungan DJP, kepala Kanwil DJP, kepala kantor layanan informasi dan pengaduan (KLIP), serta kepala KPP. Sesuai … Read more
DUE DILIGENCE Finance Due Diligence财务尽职调查Uji Tuntas Keuangan Tax Due Diligence税务尽职调查Uji Tuntas Perpajakan Legal Due Diligence法律尽职调查Uji Tuntas Legal Sustainability Due Diligence可持续发展尽职调查Uji Tuntas Keberlanjutan Statutory Audit法定审计Audit Wajib
Sebagai bentuk respons atas dinamika sosial dan ekonomi yang terus berkembang, pemerintah Indonesia melakukan pembaruan atas program Jaminan Kehilangan Pekerjaan (“JKP”) yang sebelumnya telah diperkenalkan melalui Peraturan Pemerintah Nomor 37 Tahun 2021 (“PP 37/2021”). Adapun program JKP ini disusun untuk memberikan perlindungan kepada pekerja/buruh yang mengalami pemutusan hubungan kerja (“PHK”), dengan memberikan manfaat berupa uang … Read more
As a response to the evolving social and economic dynamics, the Indonesian government has renewed the Unemployment Insurance (“JKP”) program which was previously introduced through Government Regulation Number 37 of 2021 (“GR 37/2021”). The JKP program is designed to provide protection to workers who experience termination of employment (“PHK”), by offering benefits in the form … Read more
HUMAN CAPITAL : COMPLIANCE Cover Story : Lifestyle Accounting for Employment Benefits员工福利会计Akutansi untuk Imbalan Kerja Regulation of Minimum Salary最低工资规定Regulasi Upah Minimum Human Resources Information System人力资源信息系统Sistem Informasi Sumber Daya Manusia Withholding Tax for Employment Income员工所得税Pemotongan Pajak Penghasilan Karyawan Green Human Capital绿色人力资源Sumber Daya Manusia Hijau
The role of the securities underwriter in the Initial Public Offering (IPO) process is crucial. The underwriter’s role spans the Pre-IPO, IPO Execution, and Post-IPO stages. During the Pre-IPO stage, the underwriter supports the company in devising an IPO strategy and conducting due diligence to ensure the prospective issuer’s compliance with IPO-related aspects. An IPO … Read more
In today’s rapidly evolving business landscape, the term ESG has emerged as a central theme. As global awareness of environmental challenges, social justice, and good governance grows, ESG has become a critical framework for companies to demonstrate their commitment to sustainability and accountability. But what exactly is ESG, and why are companies racing to report … Read more
Pemerintah menerbitkan Permenkumham No. 2 Tahun 2025 tentang Verifikasi dan Pengawasan Pemilik Manfaat dari Korporasi, menggantikan aturan sebelumnya (Permenkumham No. 21 Tahun 2019). Berlaku sejak 4 Februari 2025, regulasi ini mewajibkan korporasi meningkatkan kepatuhan dalam pelaporan pemilik manfaat demi transparansi bisnis yang lebih baik. Menurut Pasal 3 ayat (1) Permenkumham 2/2025, setiap korporasi wajib mengungkapkan … Read more
The government has issued Ministerial Regulation of Law and Human Rights No. 2 of 2025 concerning the Verification and Oversight of Corporate Beneficial Owners, replacing the previous regulation (Ministerial Regulation No. 21 of 2019). Effective as of 4 February 2025, this regulation mandates corporations to enhance compliance in beneficial ownership reporting to improve business transparency. … Read more
Copyright © 2025 SW Indonesia
