As October begins, there are two obligations that business actors should keep on their radar. First, the submission of the Investment Activity Report (Laporan Kegiatan Penanaman Modal or “LKPM”) for Quarter III 2026 through the Online Single Submission (OSS) system, the period for which ends on 15 October 2026. This obligation is based on Articles 284 through … Read more
NAVIGATING INDONESIA – An Investor’s Guide Navigating Market Dynamics洞悉市场动态Menavigasi Dinamika Pasar Navigating the Legal Framework洞悉法律框架Menavigasi Kerangka Hukum Navigating Accounting & Assurance洞悉会计与鉴证Menavigasi Akuntansi dan Asurans Navigating the Tax Environment洞悉税务环境Menavigasi Lingkungan Perpajakan Navigating Sustainability Outlook洞悉可持续发展前景Menavigasi Arah Keberlanjutan
In line with the development of Indonesia’s tax system and the increasing role of tax professionals in supporting taxpayer compliance, the Government has issued Minister of Finance Regulation (PMK) No. 55 of 2026 concerning Tax Consultants and Other Parties Acting as Taxpayer Representatives. This regulation replaces PMK No. 111/PMK.03/2014, as most recently amended by PMK … Read more
Sustainability governance is becoming increasingly important as regulatory requirements and expectations from investors, customers, and other stakeholders continue to grow. Sustainability is no longer merely a reporting agenda, but has become an integral part of corporate decision-making, risk management, and strategy. In Indonesia, regulatory developments, including OJK Regulation No. 51/POJK.03/2017 and the implementation of PSPK … Read more
The issuance of Sustainability Disclosure Standards 1 (PSPK 1) and PSPK 2 marks a strengthening of sustainability reporting in Indonesia. Approved on 1 July 2025 and effective for annual reporting periods beginning on or after 1 January 2027, the two standards refer to IFRS S1 and IFRS S2. This article discusses PSPK 1 as the … Read more
Sustainability reporting in Indonesia has entered a critical phase amid the strengthening of sustainability disclosure and assurance regulations and standards. Although POJK 51/2017 requires sustainability reporting, challenges remain, particularly limited disclosure of Scope 3 emissions and the absence of a comprehensive mandate for sustainability assurance. These conditions may increase the risk of greenwashing and undermine … Read more
The use of technology in sustainability is not only about digitalization, but also about a company’s ability to manage data in an integrated, accurate, and accountable manner. Sustainability data scattered across different organizational functions often makes data collection and reporting inefficient. An ESG Data Management System can help integrate data, assign responsibilities, store supporting evidence, … Read more
Business activities affect the environment through the use of energy and natural resources, emissions, water consumption, waste generation, land-use change, and impacts on biodiversity and ecosystems. At the same time, changes in environmental conditions can also affect corporate resilience and performance. Therefore, understanding sustainability impacts requires a two-way perspective: how the environment affects companies and … Read more
SUSTAINABILITY UPDATE Sustainability Governance可持续发展治理Tata Kelola Keberlanjutan Sustainability Disclosures可持续发展信息披露Pengungkapan Keberlanjutan Sustainability Verification可持续发展鉴证Verifikasi Keberlanjutan Sustainability Technology可持续发展技术Teknologi Keberlanjutan Sustainability Impact可持续发展影响Dampak Keberlanjutan
As cross-border digital transactions conducted by domestic taxpayers continue to increase, the mechanism for collecting Value Added Tax (VAT) on such transactions has not yet been implemented optimally. To align tax administration with developments in the digital economy and improve the efficiency, effectiveness, and certainty of tax collection, the Government issued Minister of Finance Regulation … Read more
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