SW Indonesia, Author At SW INDONESIA

SW Indonesia Tax Update KEP-79 PJ 2025 ENG

DECREE OF THE DIRECTOR GENERAL OF TAXES (DGT) NUMBER KEP-79/PJ/2025 ON THE POLICY OF ELIMINATION OF ADMINISTRATIVE SANCTIONS FOR LATE PAYMENT OF INCOME TAX ARTICLE 29 PAYABLE AND/OR SUBMISSION OF THE ANNUAL INCOME TAX RETURN FOR INDIVIDUAL FOR THE FISCAL YEAR 2024 IN CONNECTION WITH PUBLIC HOLIDAYS AND COLLECTIVE LEAVE OF NYEPI DAY (NEW YEAR … Read more

SW Indonesia Tax Update KEP-79 PJ 2025 INA

KEPUTUSAN DIREKTUR JENDERAL PAJAK (DJP) NOMOR KEP-79/PJ/2025 TENTANG KEBIJAKAN PENGHAPUSAN SANKSI ADMINISTRATIF ATAS KETERLAMBATAN PEMBAYARAN PAJAK PENGHASILAN PASAL 29 YANG TERUTANG DAN/ATAU PENYAMPAIAN SURAT PEMBERITAHUAN TAHUNAN PAJAK PENGHASILAN ORANG PRIBADI UNTUK TAHUN PAJAK 2024 SEHUBUNGAN DENGAN HARI LIBUR NASIONAL DAN CUTI BERSAMA DALAM RANGKA HARI SUCI NYEPI (TAHUN BARU SAKA 1947) DAN HARI RAYA IDULFITRI … Read more

Discourse on the Draft Regulation Regarding the Obligation of Annual Legal Audit by Legal Auditors

As stated by Lawrence M. Friedman, a law professor from the United States, the effectiveness and success of law enforcement are influenced by three important components, namely legal structure, legal substance, and legal culture. This serves as the basis for the government, which is currently working on a Draft Presidential Regulation related to Legal Compliance … Read more

Wacana Kewajiban Audit Hukum Tahunan oleh Auditor Hukum

Sebagaimana diungkapkan oleh seorang professor hukum dari Amerika Serikat, Lawrence M. Friedman bahwa efektivitas dan keberhasilan penegakan hukum dipengaruhi tiga komponen penting, yaitu struktur hukum, substansi hukum, dan budaya hukum. Hal ini pula yang mendasari pemerintah yang saat ini sedang menggodok Rancangan Peraturan Presiden terkait Kepatuhan Hukum Dalam Pembentukan Peraturan Perundang-Undangan dan Pelaksanaan Hukum. Dalam Pasal … Read more

SW Indonesia Tax Update KEP No. 67 tahun 2025 (ENG)

DECREE OF THE DIRECTOR GENERAL OF TAXES NUMBER KEP-67/PJ/2025 ON THE DECREE OF THE DIRECTOR GENERAL OF TAXES ON THE POLICY OF ELIMINATING ADMINISTRATIVE SANCTIONS FOR LATE PAYMENT AND/OR DEPOSIT OF TAX Owed AND SUBMISSION OF NOTIFICATION LETTERS IN CONNECTION WITH THE IMPLEMENTATION OF CORETAX SYSTEM (KEP-67/PJ/2025) KEP-67/PJ/2025 aims to provide legal certainty in the … Read more

SW Indonesia Tax Update KEP No. 67 tahun 2025 (IND)

KEPUTUSAN DIREKTUR JENDERAL PAJAK NOMOR KEP-67/PJ/2025 TENTANG KEPUTUSAN DIREKTUR JENDERAL PAJAK TENTANG KEBIJAKAN PENGHAPUSAN SANKSI ADMINISTRATIF ATAS KETERLAMBATAN PEMBAYARAN DAN/ATAU PENYETORAN PAJAK YANG TERUTANG DAN PENYAMPAIAN SURAT PEMBERITAHUAN SEHUBUNGAN DENGAN IMPLEMENTASI SISTEM CORETAX (KEP-67/PJ/2025) KEP-67/PJ/2025 bertujuan untuk memberikan kepastian hukum dalam penghapusan sanksi administratif sehubungan dengan masa transisi implementasi Sistem Coretax. Wajib Pajak diberikan penghapusan … Read more

Minister of Finance Regulation (PMK) Number 28 of 2024 Concerning Tax and Customs Facilities in Nusantara Capital City (IKN)

This regulation aims to provide both fiscal and non-fiscal incentives to encourage entrepreneurs to participate in the construction and development of the IKN. Fiscal incentives are provided in the form of tax incentives, while non-fiscal incentives are provided in the form of simplified licensing procedures. The background of this regulation is to achieve the more … Read more

Development of Bank Secrecy Regulation in Indonesia: From PBI 2/2000 to POJK 44/2024

Since its enactment in 2000, regulations on bank secrecy in Indonesia have undergone various changes in line with the dynamics of the financial sector. Initially, this provision was regulated in Bank Indonesia Regulation No. 2/19/PBI/2000 (“PBI 2/2000”), which affirmed the obligation of banks to maintain the confidentiality of customer information of their depositors and depositors, … Read more

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