SW Indonesia, Author At SW INDONESIA

ND-4/PJ/PJ.02/2025 tentang Penegasan Perlakuan Perpajakan atas Pengelolaan Rumah Susun

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

Revisi Program Jaminan Kehilangan Pekerjaan Melalui PP 6/2025 tentang Perubahan atas PP 37/2021

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

Revision of the Unemployment Insurance (JKP) Program Through GR 6/2025 on Amendments to GR 37/2021

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

IPO Readiness: Underwriter Support

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

ESG Coverage: Unpacking the Dimensions of Environment, Social, and Governance

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

Permenkumham 2/2025: Kewajiban Baru Bagi Korporasi dalam Pelaporan Pemilik Manfaat

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

Ministerial Regulation of Law and Human Rights No. 2 of 2025: New Obligations for Corporations in Beneficial Ownership Reporting

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

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