SW Indonesia, Author At SW INDONESIA

REGULATION OF THE MINISTER OF TRADE NO. 19 OF 2026 INTRODUCES NEW OBLIGATIONS FOR DIGITAL PLATFORMS, INCLUDING FEE TRANSPARENCY, PRIORITIZATION OF DOMESTIC PRODUCTS, AND AI LABELING REQUIREMENTS

The Minister of Trade has issued Minister of Trade Regulation Number 19 of 2026 on the Implementation of Trade Business Through Electronic Systems (“MOT Regulation 19/2026”), which came into effect on 8 June 2026. This regulation simultaneously revokes the Regulation of the Minister of Trade Number 31 of 2023, which previously governed the same sector. … Read more

PERATURAN DIREKTUR JENDERAL PAJAK NOMOR PER-6/PJ/2026 TENTANG TATA CARA PELAKSANAAN HAK DAN PEMENUHAN KEWAJIBAN PAJAK MINIMUM GLOBAL BERDASARKAN KESEPAKATAN INTERNASIONAL

Peraturan Direktur Jenderal Pajak mengenai Pajak Minimum Global (Global Anti-Base Erosion Rules/GloBE) merupakan implementasi dari kesepakatan OECD/G20 Inclusive Framework on BEPS untuk memastikan bahwa kelompok perusahaan multinasional (Grup PMN) dikenakan pajak minimum secara global. Ketentuan ini mengatur berbagai aspek mulai dari penetapan status wajib pajak GloBE, pelaporan, pembayaran pajak tambahan, hingga mekanisme pengawasan dan pertukaran … Read more

DIRECTOR GENERAL OF TAXES REGULATION NUMBER PER-6/PJ/2026 ON PROCEDURES FOR THE EXERCISE OF RIGHTS AND THE FULFILLMENT OF OBLIGATIONS RELATING TO THE GLOBAL MINIMUM TAX BASED ON AN INTERNATIONAL AGREEMENT

The Director General of Taxes Regulation regarding the Global Minimum Tax (Global Anti-Base Erosion Rules/GloBE) is an implementation of the OECD/G20 Inclusive Framework on BEPS agreement to ensure that multinational enterprise groups (MNE Groups) are subject to a global minimum tax. This regulation governs various aspects, ranging from the determination of GloBE taxpayer status, reporting, … Read more

OJK PERKETAT PENGGUNAAN TENAGA KERJA ASING DI SEKTOR PERBANKAN MELALUI POJK NO. 1 TAHUN 2026

Otoritas Jasa Keuangan (“OJK”) menerbitkan Peraturan Otoritas Jasa Keuangan Nomor 1 Tahun 2026 tentang Penggunaan Tenaga Kerja Asing dan Program Alih Pengetahuan oleh Bank Umum (“POJK 1/2026”) yang mulai berlaku pada 23 Februari 2026. Regulasi ini menggantikan POJK Nomor 37/POJK.03/2017 dan mencerminkan pendekatan OJK yang lebih ketat terhadap penggunaan tenaga kerja asing (“TKA”) di sektor … Read more

OJK TIGHTENS THE USE OF FOREIGN WORKERS IN INDONESIA’S BANKING SECTOR THROUGH POJK NO. 1 OF 2026

The Financial Services Authority (Otoritas Jasa Keuangan or “OJK”) has issued OJK Regulation No. 1 of 2026 concerning the Use of Foreign Workers and Knowledge Transfer Programs by Commercial Banks (“POJK 1/2026”), which came into effect on 23 February 2026. This regulation replaces OJK Regulation No. 37/POJK.03/2017 and reflects OJK’s stricter approach to the employment of … Read more

The Indonesia Stock Exchange Partners with SW Indonesia to Educate the Public on IPO Readiness

JAKARTA — Amid increasingly complex capital market dynamics and rising investor demands for transparency and corporate governance, education regarding readiness for an Initial Public Offering (IPO) is becoming increasingly important for the Indonesian business world. On this basis, the Indonesia Stock Exchange (IDX) has once again partnered with SW Indonesia in organizing a seminar titled … Read more

Bursa Efek Indonesia Gandeng SW Indonesia Edukasi Publik Kesiapan IPO

JAKARTA — Di tengah dinamika pasar modal yang semakin kompleks dan meningkatnya tuntutan investor terhadap transparansi serta tata kelola perusahaan, edukasi mengenai kesiapan menuju Initial Public Offering (IPO) menjadi semakin penting bagi dunia usaha Indonesia. Atas dasar itulah Bursa Efek Indonesia (BEI) kembali menggandeng SW Indonesia dalam penyelenggaraan seminar bertajuk IPO Readiness: Strengthen Investor Relations … Read more

Finance Company Sustainability

Sustainable finance portfolio strategy has become increasingly important for financing companies in managing long-term risks and maintaining competitiveness. Sustainability is no longer merely a reporting obligation, but a strategic approach to directing portfolio composition and financing decisions. Companies need to integrate ESG factors through portfolio mapping, classification, risk integration, and performance measurement. Global trends such … Read more

Nickel Mining Regulatory Framework

Nickel is a strategic global commodity driven by the growing demand for batteries and electric vehicles. Indonesia plays a key role as one of the leading producers in the global new energy supply chain. The government continues to strengthen the regulatory framework to support downstream development, investment, and resource sustainability. Nickel industry regulations cover mining, … Read more

Nickel Company Taxation Aspect

The rapid development of Indonesia’s nickel industry amid rising global demand for electric vehicles has encouraged the government to strengthen downstream industrialization policies and optimize state revenue. This article discusses taxation aspects within the nickel mining and refining industry, including Article 22 Income Tax, regional taxes, regional levies, and Mineral Reference Price (HMA) based Non-Tax … Read more

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