Otoritas Pajak Indonesia (ITA) memberikan beragam insentif perpajakan untuk mendukung perusahaan go public. Salah satu jenis insentif perpajakan adalah tarif pajak penghasilan badan (PPh) bagi perusahaan terbuka (Tbk) yang ditetapkan sebesar 19 persen atau lebih rendah 3 persen dari tarif normal sebesar 22 persen. Kebijakan tersebut tertuang dalam Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi … Read more
REGULATION OF THE MINISTRY OF DIRECTOR GENERAL OF TAXES NUMBER PER – 2/PJ/2024 REGARDING FORM AND PROCEDURES FOR PROVIDING PROOF OF WITHHOLDING INCOME TAX ARTICLE 21 AND/OR ARTICLE 26 AS WELL AS THE FORM, CONTENTS, PROCEDURES FOR COMPLETING, AND PROCEDURES FOR SUBMISSION OF THE INCOME TAX RETURN OF ARTICLE 21 AND/OR ARTICLE 26 In connection … Read more
The latest phenomena have clearly shown the significant growth of Joint Operation (JO) as a scheme of partnerships between construction companies in Indonesia. This is apparent from several large-scale infrastructure projects such as transportation, communications, water supply, spatial planning, and energy, which are generally implemented within a joint operation scheme. But later, the form of … Read more
The listing of shares in the capital market is a corporate action to obtain funding from the public. In addition to funding, the first-time listing of shares in the capital market or Initial Public Offering (IPO), also provides various benefits such as improving the company’s image, professionalism and good governance. The overall benefits of an … Read more
Infrastructure IKN becomes attraction of investment in Indonesia. IKN is known as Nusantara. The Indonesian government is presenting Nusantara designs to people in the country and abroad to invite them to invest in IKN Nusantara. Before the G20 Summit (KTT) took place, member countries had planned to invest in IKN Nusantara, for example, the United … Read more
E-Commerce has become a locomotive for changes in the global business environment, which has sparked responses from various supporting infrastructures, including the accounting profession. The e-commerce business has several challenges and accounting considerations that many business people and their accountants are not aware of when they are still in their initial stage. Bookkeeping and accounting … Read more
SW Indonesia officially opened a Bali branch office in March 2022, where the Bali branch office became the head office of SEL South-East Asia which will start its role as a professional certification educational institution and will also be equipped with offline learning courses in Tangerang. SEL South-East Asia has been awarded ACCA Silver Learning … Read more
In modern business era, intangible assets such as knowledge, skills, relationships, processes, brands, or culture are vital strategic resources. Governments have started highlighting the importance of intangibles as drivers for economic growth and encouraging firms to pay high attention to their intangible assets. Investment in intangible aspect of business is essential for the companies to … Read more
The international community is committed to realizing Environment, Social and Governance (ESG) initiatives. The latest developments around ESG in Asia Pacific are interesting to discuss, given the current social, political, economic, social and cultural forces in Asia. CPA Australia and SW Indonesia are holding a Hybrid-Webinar focusing on ESG updates in Asia Pacific on 21 … Read more
The use of brands in the products/services of a company provides broad benefits in business activities and sustainability. The brand, acting as a powerful asset, is a sign or characteristic that distinguishes each product/service offered to the public. Moreover, the brand serves as a vital element for brand awareness, making it effortlessly recognizable and memorable … Read more
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