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
The Government has issued Minister of Manpower Regulation Number 7 of 2026 concerning Outsourced Work (“MOM Regulation No. 7 of 2026”), which was stipulated and promulgated on 30 April 2026. MOM Regulation No. 7 of 2026 was issued as a follow-up to Constitutional Court Decision Number 168/PUU-XXI/2023 and as a further regulation concerning outsourced work. … Read more
As Indonesia’s tax system continues to evolve and tax professionals play an increasingly important role in supporting taxpayer compliance, the Government has issued Minister of Finance Regulation (PMK) No. 55 of 2026 on Tax Consultants and Other Parties Acting as Taxpayer Representatives. This regulation replaces PMK No. 111/PMK.03/2014, as last amended by PMK No. 175/PMK.01/2022. … 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
Introduction On January 15, 2026, the government officially enacted Government Regulation (PP) Number 3 of 2026 concerning the Amendment to Government Regulation Number 29 of 2021 on the Implementation of the Trade Sector. This Government Regulation does not merely update the technical operational provisions for licensing in the trade sector; rather, it introduces a significant … Read more
Recently, the government issued a new regulation through the enactment of Government Regulation Number 30 of 2026 on the Types and Rates of Non-Tax State Revenue Applicable to the Ministry of Law (“GR 30/2026”), which becomes effective on August 1, 2026. This regulation introduces tariff changes to the structure and amounts of Non-Tax State Revenue … Read more
GLOBAL MINIMUM TAX Global Minimum Tax:A New Form of Fairness for Multinational Investors全球最低税：跨国投资者的新秩序Pajak Minimum Global:Bentuk Keadilan Baru untuk Investor Multinasional Global Minimum Tax:Technical Regulations in Indonesia全球最低税率：印度尼西亚的技术法规Pajak Minimum Global:Peraturan Teknis di Indonesia Global Minimum Tax:Transfer Pricing Becomes More Strategic全球最低税率：转让定价变得更加具有战略意义Pajak Minimum Global:Transfer Pricing Menjadi Lebih Strategis Global Minimum Tax:From Tax Planning to Tax Governance全球最低税率：从税务规划走向税务治理Pajak Minimum Global:Dari Perencanaan … Read more
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
Copyright © 2026 SW Indonesia
