The transformation of Indonesia’s nickel industry through downstream industrialization has created an integrated industrial ecosystem that attracts large-scale global investment. As related-party transactions in the nickel mining and processing sector continue to increase, the need for transfer pricing analysis has become increasingly important. This article discusses the use of nickel industry comparative data as a … Read more
PBB P5L is an important fiscal instrument in Indonesia’s mining and coal taxation system that contributes significantly to state revenue. The tax is imposed based on the Tax Object Sales Value (NJOP), which reflects the economic value of land, buildings, and underground resources in mining activities. NJOP determination involves various methods considering land area, investment … Read more
Indonesia’s nickel industry plays an increasingly strategic role in supporting the global energy transition and the development of the electric vehicle supply chain. The sector offers significant investment opportunities while facing complex audit risks, including revenue recognition, inventory valuation, project capitalization, asset impairment, and going-concern assessments. These challenges are driven by commodity price volatility, substantial … Read more
Government Regulation No. 20 of 2026 (GR-20/2026) introduces several important changes to the provisions governing Final Income Tax for Taxpayers with certain gross turnover thresholds, which were previously regulated under Government Regulation No. 55 of 2022 (GR-55/2022). The changes include the following: 1. 0,5% Tax Rate Without a Time Limitation GR-20/2026 clarifies the provisions of … Read more
NICKEL Nickel Mining Regulatory Framework镍矿业监管框架Kerangka Regulasi Industri Nikel Nickel Company Taxation Aspect镍企业税务问题Aspek Perpajakan Perusahaan Nikel Nickel Industry Comparative Data镍行业对比数据Data Pembanding Industri Nikel Nickel PPB P5L Treatment镍行业PBB P5L税务处理Perlakuan PBB P5L Nikel Nickle Financial Statements: Navigating Audit Risk镍业财务报表：驾驭审计风险Laporan Keuangan Nikel: Menavigasi Risiko Audit
Pemerintah Indonesia kembali memperkuat tata kelola perlindungan anak di ruang digital melalui penerbitan Peraturan Menteri Komunikasi dan Digital Nomor 9 Tahun 2026 tentang Peraturan Pelaksanaan atas Peraturan Pemerintah Nomor 17 Tahun 2025 tentang Tata Kelola Penyelenggaraan Sistem Elektronik Dalam Perlindungan Anak (“Permenkomdigi 9/2026”). Regulasi ini berlaku efektif sejak 6 Maret 2026 dan mengatur lebih lanjut … Read more
The government of Indonesia has further strengthened the governance framework for child protection in digital spaces through the issuance of Ministry of Communication and Digital Affairs Regulation No. 9 of 2026 on the implementing regulation for Government Regulation No. 17 of 2025 concerning Electronic System Governance in Child Protection (“MOCDA 9/2026”). This regulation has been … Read more
A. DIRECTOR GENERAL OF TAXES DECISION NUMBER KEP-71/PJ/2026 CONCERNING TAX POLICIES IN RELATION TO THE IMPLEMENTATION OF THE CORE TAX ADMINISTRATION SYSTEM FOR THE PURPOSE OF SUBMITTING THE ANNUAL CORPORATE INCOME TAX RETURN FOR FISCAL YEAR 2025 In connection with the issuance of the Director General of Taxes Decision Number KEP-71/PJ/2026 concerning Tax Policies in … Read more
A. KEPUTUSAN DIREKTUR JENDERAL PAJAK NOMOR KEP – 71/PJ/2026 TENTANG KEBIJAKAN PERPAJAKAN SEHUBUNGAN DENGAN IMPLEMENTASI SISTEM INTI ADMINISTRASI PERPAJAKAN DALAM RANGKA PENYAMPAIAN SURAT PEMBERITAHUAN TAHUNAN PAJAK PENGHASILAN WAJIB PAJAK BADAN TAHUN PAJAK 2025 Sehubungan dengan telah ditetapkannya Keputusan Direktur Jenderal Pajak Nomor KEP-71/PJ/2026 tentang Kebijakan Perpajakan Sehubungan dengan Implementasi Sistem Inti Administrasi Perpajakan Dalam Rangka … Read more
Bahwa ketentuan PMK 28 Tahun 2026 bertujuan meningkatkan akurasi dan lebih memberikan kepastian hukum dalam pelaksanaan hak dan pemenuhan kewajiban perpajakan, perlu melakukan penyesuaian terhadap ketentuan mengenai tata cara pengembalian pendahuluan kelebihan pembayaran pajak. Berikut ini adalah ketentuan dalam PMK 28 Tahun 2026: Direktur Jenderal Pajak menerbitkan Surat Keputusan Pengembalian Pendahuluan Kelebihan Pajak setelah melakukan … Read more
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