MINISTER OF FINANCE REGULATION NO. 62 OF 2025 – AMENDMENT TO MINISTER OF FINANCE REGULATION NO. 26/PMK.010/2022 ON THE HARMONIZED SYSTEM OF GOODS CLASSIFICATION AND THE IMPOSITION OF IMPORT DUTY TARIFFS ON IMPORTED GOODS Minister of Finance Regulation No. 62 of 2025 constitutes the second amendment to Regulation No. 26/PMK.010/2022 on the Harmonized System of … Read more
ACCOUNTING STANDARDS Financial Accounting Standardsin Indonesia印度尼西亚的财务会计准则Standar Akuntansi Keuangandi Indonesia Financial Accounting Standardsfor Private Entities私营实体财务会计准则Standar Akuntansi KeuanganEntitas Privat Financial Accounting Standardsfor Micro, Small, and Medium Entities中小微企业财务会计准则Standar Akuntansi Keuangan untukEntitas Mikro, Kecil, dan Menengah Financial Accounting Standardsin Accordance with Sharia Principles符合伊斯兰原则的财务会计准则Standar Akuntansi KeuanganSesuai Prinsip Syariah IFRS: Navigating Recentand Upcoming StandardsIFRS：领航最新及即将生效的准则IFRS: Menavigasi Standar Terbarudan yang Akan Datang
On 10 March 2025, the Indonesian National Police enacted Regulation No. 3 of 2025 on Police Functional Oversight of Foreign Nationals (“Police Regulation No. 3/2025”). This regulation introduces significant changes to one of the long-standing administrative obligations applicable to foreign nationals, including Foreign Workers, residing and working in Indonesia, namely the obligation to obtain a … Read more
Pada tanggal 10 Maret 2025, telah diundangkan Peraturan Kepolisian No. 3 Tahun 2025 tentang Pengawasan Fungsional Kepolisian terhadap Orang Asing (“Perpol No. 3/2025”). Peraturan ini membawa perubahan signifikan terhadap salah satu kewajiban administratif yang selama ini berlaku bagi orang asing, termasuk Tenaga Kerja Asing (TKA), yang tinggal dan bekerja di Indonesia, yaitu kewajiban untuk memperoleh … Read more
DIRECTOR GENERAL OF TAX REGULATION NUMBER PER-15/PJ/2025 CONCERNING THE LIMITATIONS OF CERTAIN CRITERIA FOR OTHER PARTIES AND THE APPOINTMENT OF OTHER PARTIES TO COLLECT, PAY AND REPORT INCOME TAX ON INCOME RECEIVED OR OBTAINED BY DOMESTIC TRADERS BY TRADING MECHANISMS THROUGH ELECTRONIC SYSTEMS Amid the rapid growth of the digital economy, the government continues to … Read more
PERATURAN DIREKTUR JENDERAL PAJAK NOMOR PER-15/PJ/2025 TENTANG BATASAN KRITERIA TERTENTU PIHAK LAIN SERTA PENUNJUKAN PIHAK LAIN UNTUK MELAKUKAN PEMUNGUTAN, PENYETORAN, DAN PELAPORAN PAJAK PENGHASILAN ATAS PENGHASILAN YANG DITERIMA ATAU DIPEROLEH PEDAGANG DALAM NEGERI DENGAN MEKANISME PERDAGANGAN MELALUI SISTEM ELEKTRONIK Di tengah pesatnya pertumbuhan ekonomi digital, pemerintah terus memperkuat mekanisme pemungutan, penyetoran, dan pelaporan pajak atas perdagangan … Read more
TAXATION Corporate Income Tax in Indonesia印度尼西亚企业所得税Pajak Penghasilan Badan di Indonesia Clarification and Tax Audit澄清与税务审计Klarifikasi dan Pemeriksaan Pajak Tax Dispute Resolution税务争议解决Penyelesaian Sengketa Pajak Tax Documentation on Transfer Pricing转让定价文档Dokumentasi Pajak atas Harga Transfer Carbon Tax in Indonesia印度尼西亚的碳税Pajak Karbon di Indonesia
Menyikapi berbagai isu dan kekhawatiran publik terkait kewajiban pembayaran royalti hak cipta atas lagu dan/atau musik, yang salah satunya dipicu oleh kasus pelanggaran hak cipta oleh sebuah entitas restoran di Bali, Menteri Hukum dan Hak Asasi Manusia (“Menkumham”) telah menerbitkan Peraturan Menteri Hukum dan HAM Nomor 27 Tahun 2025 (“Permenkumham 27/2025”). Peraturan baru ini diterbitkan untuk … Read more
In response to various issues and public concerns regarding the obligation to pay copyright royalties for songs and/or music, one of which was triggered by a copyright infringement case involving a restaurant entity in Bali, the Minister of Law and Human Rights (“MOLHR”) has issued MOLHR Regulation No. 27 of 2025 (“MOLHR Reg. 27/2025”). This … Read more
Currency exchange is no longer always in physical form, such as coins and paper money. Currently, Crypto Assets can be recognized as a new medium of exchange, and public interest in investing in Crypto Assets is also increasing. On August 1, 2025, the Indonesian government, through the Director General of Taxes, issued Minister of Finance … Read more
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