SW Indonesia, Author At SW INDONESIA

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

PSAK 118 (IFRS 18): The Assistance of Independent Advisors

The implementation of PSAK 118 (IFRS 18 adoption) introduces a significant transformation in financial reporting architecture that goes beyond technical requirements, fundamentally influencing how corporate performance is communicated to stakeholders. For complex organizations such as state-owned enterprises and large business groups, the standard creates challenges in classifying operating, investing, and financing activities, as well as … Read more

SW Sustainability Center Highlights Sustainability as a Driver of Business Performance at Asia-Pacific Sustainable Business Summit 2026

Tangerang, 24 June 2026 – Febryanti Simon, Managing Partner of SW Sustainability Center, participated as a panel speaker at the Asia-Pacific Sustainable Business Summit 2026, joining industry leaders from across the region to discuss how organizations can embed sustainability into business performance and long-term value creation. The panel challenged the traditional perception that sustainability is … Read more

PERMENDAG 19 TAHUN 2026 PERKENALKAN KEWAJIBAN BARU BAGI PLATFORM DIGITAL, TERMASUK TRANSPARANSI BIAYA, PRIORITAS PRODUK DALAM NEGERI, DAN PELABELAN AI

Menteri Perdagangan telah menerbitkan Peraturan Menteri Perdagangan Nomor 19 Tahun 2026 tentang Penyelenggaraan Usaha Perdagangan Melalui Sistem Elektronik (“Permendag 19/2026”) yang mulai berlaku pada 8 Juni 2026. Aturan ini juga sekaligus mencabut Peraturan Menteri Perdagangan Nomor 31 Tahun 2023 yang sebelumnya mengatur sektor serupa. Permendag 19/2026 memperkenalkan sejumlah ketentuan baru yang berlaku bagi Penyelenggara Perdagangan … Read more

Jakarta	UOB Plaza 34th Floor, Jl. M.H. Thamrin Kav. 8-10, Jakarta 10230
Tangerang	Unity Building 3rd Floor, Jl. Boulevard Gading Serpong M5/21. Tangerang 15810
Surabaya	Spazio Building 5th Floor, Jl. Mayjen Yono Suwoyo Kav.3, Surabaya 60226