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
SUSTAINABILITY UPDATE Sustainability Governance可持续发展治理Tata Kelola Keberlanjutan Sustainability Disclosures可持续发展信息披露Pengungkapan Keberlanjutan Sustainability Verification可持续发展鉴证Verifikasi Keberlanjutan Sustainability Technology可持续发展技术Teknologi Keberlanjutan Sustainability Impact可持续发展影响Dampak Keberlanjutan
Seiring dengan meningkatnya transaksi digital lintas negara yang dilakukan oleh Wajib Pajak dalam negeri, mekanisme pemungutan Pajak Pertambahan Nilai (PPN) atas transaksi tersebut belum berjalan secara optimal. Untuk menyesuaikan administrasi perpajakan dengan perkembangan ekonomi digital serta meningkatkan efisiensi, efektivitas, dan kepastian pemungutan pajak, Pemerintah menerbitkan PMK Nomor 49 Tahun 2026 tentang Sistem Pemungutan Pajak atas … Read more
As cross-border digital transactions conducted by domestic taxpayers continue to increase, the mechanism for collecting Value Added Tax (VAT) on such transactions has not yet been implemented optimally. To align tax administration with developments in the digital economy and improve the efficiency, effectiveness, and certainty of tax collection, the Government issued Minister of Finance Regulation … Read more
Pendahuluan Pada 15 Januari 2026, pemerintah resmi memberlakukan Peraturan Pemerintah (PP) Nomor 3 Tahun 2026 tentang Perubahan Atas PP Nomor 29 Tahun 2021 tentang Penyelenggaraan Bidang Perdagangan. Peraturan Pemerintah ini tidak sekadar memperbarui ketentuan teknis operasional perizinan dalam bidang perdagangan, melainkan membawa pergeseran signifikan dalam persaingan usaha, distribusi barang, dan tata niaga domestik. Tulisan ini … Read more
Introduction On January 15, 2026, the government officially enacted Government Regulation (PP) Number 3 of 2026 concerning the Amendment to Government Regulation Number 29 of 2021 on the Implementation of the Trade Sector. This Government Regulation does not merely update the technical operational provisions for licensing in the trade sector; rather, it introduces a significant … Read more
Baru-baru ini pemerintah menetapkan aturan baru melalui diterbitkannya Peraturan Pemerintah Nomor 30 Tahun 2026 tentang Jenis dan Tarif Penerimaan Negara Bukan Pajak yang Berlaku pada Kementerian Hukum (“PP 30/2026”), yang mulai berlaku secara efektif sejak tanggal 1 Agustus 2026. Regulasi ini melakukan restrukturisasi menyeluruh atas penataan dan besaran tarif Penerimaan Negara Bukan Pajak (“PNBP”) yang … Read more
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