REGULATION OF THE MINISTRY OF FINANCE NUMBER 172 YEAR 2023 REGARDING THE APPLICATION OF ARM’S LENGTH PRINCIPLES AND NORMALITY IN BUSINESS TRANSACTION INFLUENCED BY SPECIAL RELATIONSHIP. I. Arm’s Length Principles and Normality in Business (Prinsip Kewajaran dan Kelaziman Usaha/ ”PKKU”) Domestic Taxpayers who are the transaction counterparties can make relatedness adjustments if there are: Relatedness … Read more
The Company implements various strategies, including the acquisition of other businesses, with a focus on maximizing profits and enhancing its operations. Accounting goodwill plays a significant role in these acquisition processes. When the Company acquires ownership of another business while allowing it to operate independently, accounting goodwill comes into play. This strategy enables the Company … Read more
OFFICIAL MEMORANDUM NO.ND-14/PJ/PJ.02/2024 AFFIRMATION OF THE IMPLEMENTATION MINISTER OF FINANCE REGULATION (PMK) NUMBER 66 OF 2023 CONCERNING INCOME TAX TREATMENT OF REIMBURSEMENT OR REWARDS IN CONNECTION WITH OCCUPATION OR SERVICES RECEIVED OR OBTAINED IN THE FORM OF BENEFIT IN KIND AND/OR ENJOYMENT Official Memorandum No. ND-14/PJ/PJ.02/2024 dated July 8, 2024, aims to provide uniformity and … Read more
The Financial Services Authority (Otoritas Jasa Keuangan – OJK) has issued Regulation Number 12 of 2024 on the Implementation of Anti-Fraud Strategies by Financial Services Institutions (Lembaga Jasa Keungan – LJK) (POJK 12/2024), aimed at strengthening efforts to prevent and address fraud in the financial services sector. According to Article 1, paragraph 4 of POJK … Read more
The head of the Badan Koordinasi Penanaman Modal (BKPM), Bahlil Lahadalia, revealed that his party is working day and night to pursue an investment of IDR 900 trillion in 2021. As a result, the capital inflow to Indonesia is getting better. “Our foreign direct investment (FDI) has started to getting better when other countries’ FDI … Read more
Statement of Financial Accounting Standards (PSAK) 71 is a guide on the recognition and measurement of financial instruments. This PSAK refers to International Financial Reporting Standard (IFRS) 9 and replaces most of the provisions in PSAK 55 that were previously applicable. Classifying and Measuring Financial Assets and Liabilities The Company classifies and measures financial assets … Read more
The Indonesian government has made efforts to increase the “Ease of Doing Business” in Indonesia by issuing the Job Creation Law. The Job Creation Law simplifies more than 80 laws and 1,200 related articles to only 174 articles. The purpose of the enactment of the Job Creation Law is to improve Indonesia’s position in terms … Read more
印度尼西亚税务局正在制定碳排放税收法规，即碳税。碳税收入将用于发展清洁能源，也称为可再生能源（RE）。碳税倡议的实施能促进技术创新，鼓励企业选择绿色或低碳经济活动，从而减少二氧化碳和其他温室气体的排放。此外，碳税遵循“谁污染谁付费”的原则，将成为可持续经济增长中控制气候的手段。 碳排放会对环境产生负面影响。印度尼西亚政府承诺到2060年实现零净排放（NZE），到2030年减排31.89%，为履行此承诺，印度尼西亚政府正在采取措施以减少二氧化碳和其他温室气体的使用。碳税适用于购买含碳商品和/或从事产生碳排放活动的个人或组织。碳税是碳价值工具（NEK）之一，其目的如下： 碳税实施原则： 此外，政府还对纸浆和造纸业、水泥业、发电厂和石油化工业等碳消耗量最大的经济行业进行评估。碳排放征税有望通过鼓励经济行为主体转向低碳经济活动，来改变其行为。 碳税率设为高于或等于每公斤等量二氧化碳或每等量单位二氧化碳的碳市场价格，最低价格为每公斤等量二氧化碳30印度卢比。如果碳市场价格低于每公斤等量二氧化碳或每等量单位二氧化碳30印度卢比，则碳税率最低为30印度卢比，并且纳税时间为： 1. 购买含碳商品时； 2. 在有活动产生了一定碳排放量的日历年期末；或 3. 政府条例进一步规定或基于政府条例的其他时间。 事实上，根据2021年4月《税收法规协调法》（HPP）（“第 7/2021 号法律”），碳税本应在2021年实施。然而，碳税被推迟，预计将于2025年开始执行。 此外，印度尼西亚的碳税实施计划旨在实现公平和可持续的能源转型： 目前，印度尼西亚政府仍在设计碳税征收的计算、征收、缴纳、报告和机制，以及与履行碳税义务相关的其他处理方法。此外，政府正在制定测算碳排放量的方法，并向公众公布此信息，因为这密切地关系着针对各国二氧化碳计算的全球法规和国家规定。 规划和计算须深思熟虑，以尽量减少负面影响，如通货膨胀，以及生产成本上升可能导致的燃料和电力价格上涨。在实施碳税的过程中，政府会重点关注产生温室气体排放的行业，如作为高排放量主要来源的燃煤发电厂。
The Indonesian Tax Authority is formulating tax regulations on the use of carbon emissions, known as Carbon Tax. Revenues from the Carbon Tax will be allocated for the development of clean energy, also known as Renewable Energy (RE). The implementation of the Carbon Tax initiative promotes technological innovation, encouraging businesses to opt for green or … Read more
Otoritas Pajak Indonesia merumuskan peraturan pajak atas penggunaan emisi karbon, atau yang lebih dikenal sebagai Pajak Karbon. Penerimaan dari Pajak Karbon akan dianggarkan untuk pengembangan energi bersih atau yang dikenal sebagai Energi Baru Terbarukan (EBT). Inisiatif penerapan Pajak Karbon mendorong inovasi teknologi sehingga para pelaku usaha lebih memilih aktivitas ekonomi hijau atau rendah karbon, sehingga … Read more
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