The Minister of Manpower has enacted Minister of Manpower Regulation No. 11 of 2026 on Labour Inspection Procedures (“MOM Regulation 11/2026”) as the new regulatory framework governing labour inspection procedures in Indonesia, which officially came into effect on 3 July 2026. With the enactment of MOM Regulation 11/2026, Minister of Manpower Regulation No. 33 of … Read more
In carrying out their tax rights and fulfilling their tax obligations, taxpayers may appoint a representative to act on their behalf before the Direktorat Jenderal Pajak (DJP). In response to the continuous development of Indonesia’s tax administration system and the growing need for greater legal certainty, the Government has issued PMK No. 44 of 2026 … Read more
Indonesia: A Large Market That Requires the Right Market Entry Strategy Indonesia continues to offer an increasingly attractive investment landscape, supported by its large domestic market, downstream industrialization agenda, rapidly growing digital economy, and sustained demand for financing and advanced technology. However, these opportunities are accompanied by the need to understand Indonesia’s licensing framework, business … Read more
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
ACCOUNTING STANDARDS PSAK 118 PSAK 118 (IFRS 18):Business and Investment ImplicationsPSAK 118 (IFRS 18):对商业与投资的影响PSAK 118 (IFRS 18):Implikasi Bisnis dan Investasi PSAK 118 (IFRS 18):Presentation and Disclosure in Financial StatementsPSAK 118 (IFRS 18):财务报表中的列报与披露PSAK 118 (IFRS 18):Penyajian dan Pengungkapan dalam Laporan Keuangan PSAK 118 (IFRS 18):Implementation for Investment and Retail BanksPSAK 118 (IFRS 18):在投资银行与零售银行的实施PSAK 118 (IFRS 18):Implementasi … Read more
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
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
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
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
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