SW Indonesia, Author At SW INDONESIA

PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA NOMOR 44 TAHUN 2026 TENTANG PERSYARATAN UNTUK MENJADI KUASA DI BIDANG PERPAJAKAN DAN TATA CARA PELAKSANAAN HAK DAN PEMENUHAN KEWAJIBAN KUASA DI BIDANG PERPAJAKAN

Dalam pelaksanaan hak dan pemenuhan kewajiban perpajakan, Wajib Pajak dapat menunjuk seorang kuasa untuk mewakili kepentingannya di hadapan Direktorat Jenderal Pajak (DJP). Seiring dengan perkembangan administrasi perpajakan dan meningkatnya kebutuhan akan kepastian hukum, Pemerintah menerbitkan PMK Nomor 44 Tahun 2026 tentang Persyaratan untuk Menjadi Kuasa di Bidang Perpajakan dan Tata Cara Pelaksanaan Hak dan Pemenuhan … Read more

MINISTER OF FINANCE REGULATION OF THE REPUBLIC OF INDONESIA NO. 44 OF 2026 CONCERNING THE REQUIREMENTS FOR BECOMING A TAX REPRESENTATIVE AND THE PROCEDURES FOR THE EXERCISE OF TAX RIGHTS AND THE FULFILLMENT OF TAX OBLIGATIONS BY TAX REPRESENTATIVES

In carrying out their tax rights and fulfilling their tax obligations, taxpayers may appoint a representative to act on their behalf before the Direktorat Jenderal Pajak (DJP). In response to the continuous development of Indonesia’s tax administration system and the growing need for greater legal certainty, the Government has issued PMK No. 44 of 2026 … Read more

REPRESENTATIVE OFFICE DI INDONESIA: GERBANG STRATEGIS UNTUK MENGUJI PASAR, MENATA KEPATUHAN, DAN MENYIAPKAN INVESTASI

Indonesia: Pasar Besar yang Memerlukan Langkah Masuk yang Tepat Indonesia menawarkan kombinasi yang semakin relevan bagi investor: pasar domestik yang besar, agenda hilirisasi, pertumbuhan ekonomi digital, serta kebutuhan pembiayaan dan teknologi yang terus berkembang. Namun, peluang yang besar selalu berjalan beriringan dengan kebutuhan untuk memahami struktur perizinan, batasan kegiatan usaha, tata kelola, ketenagakerjaan, perpajakan, dan … Read more

REPRESENTATIVE OFFICE IN INDONESIA: A STRATEGIC GATEWAY TO TEST THE MARKET, ENSURE COMPLIANCE, AND PREPARE FOR INVESTMENT

Indonesia: A Large Market That Requires the Right Market Entry Strategy Indonesia continues to offer an increasingly attractive investment landscape, supported by its large domestic market, downstream industrialization agenda, rapidly growing digital economy, and sustained demand for financing and advanced technology. However, these opportunities are accompanied by the need to understand Indonesia’s licensing framework, business … Read more

PANDUAN PENYUSUNAN TRANSFER PRICING DOCUMENTATION (TP DOC) BERDASARKAN PMK 172 TAHUN 2023

Transfer Pricing Documentation (TP Doc) merupakan salah satu kewajiban administrasi perpajakan bagi Wajib Pajak yang melakukan transaksi dengan pihak yang memiliki hubungan istimewa. Penyusunan TP Doc bertujuan untuk menunjukkan bahwa harga transfer yang diterapkan telah memenuhi Prinsip Kewajaran dan Kelaziman Usaha (PKKU) atau Arm’s Length Principle (ALP), sehingga transaksi afiliasi dilakukan sebagaimana transaksi yang dilakukan oleh … Read more

GUIDELINES FOR THE PREPARATION OF TRANSFER PRICING DOCUMENTATION (TP DOC) BASED ON PMK 172 OF 2023

Transfer Pricing Documentation (TP Doc) is one of the tax administration obligations for Taxpayers who conduct transactions with related parties. The preparation of TP Doc aims to demonstrate that the applied transfer pricing complies with the Arm’s Length Principle (ALP), ensuring that affiliate transactions are conducted as if they were transactions between independent parties. With … Read more

PSAK 118 (IFRS 18): Business and Investment Implications

PSAK 118 (IFRS 18) introduces significant changes in the presentation of the statement of profit or loss in a more structured and transparent way. The standard improves comparability and the quality of information for investors and stakeholders. Key changes include classification of income and expenses and more consistent subtotals. Its implementation affects how companies communicate … Read more

PSAK 118 (IFRS 18): Presentation and Disclosure in Financial Statements

PSAK 118 is an accounting standard designed to enhance the quality, transparency, and comparability of financial statements through a more structured presentation and disclosure framework. The standard requires classification of income and expenses into operating, investing, financing, tax, and discontinued operations categories, along with consistent presentation of key performance subtotals. It also strengthens aggregation and … Read more

PSAK 118 (IFRS 18): Implementation for Investment and Retail Banks

PSAK 118, effective 1 January 2027, replaces PSAK 201 and restructures financial statement presentation. It classifies income and expenses into operating, investing, financing, tax, and discontinued operations categories. The standard requires consistent subtotals to improve comparability across entities. It also introduces Management-Defined Performance Measures (MPM) disclosures for transparency. Its implementation affects all industries, including investment … Read more

PSAK 118 (IFRS 18): Implementation on Insurers

The evolution of financial reporting in the Indonesian insurance industry continues with the introduction of PSAK 118 (IFRS 18), effective from 1 January 2027 as a new standard on financial statement presentation and disclosure. Unlike PSAK 117, which focuses on insurance contract measurement, PSAK 118 emphasizes how financial performance is presented and communicated to users … Read more

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