ABSTRACT The Indonesia Chartered Accountants (IAI) through the Indonesian Financial Accounting Standards Board (DSAK) issued SAK for Private Entities (SAK EP) as a replacement for SAK for Entities Without Public Accountability (SAK ETAP) in order to respond to the development of international financial reporting standards (International Financial Reporting Standards (IFRS) for SMEs) which refer to … Read more
ABSTRAK Ikatan Akuntan Indonesia (IAI) melalui Dewan Standar Akuntansi Keuangan (DSAK) menerbitkan SAK Entitas Privat (SAK EP) sebagai pengganti SAK Entitas Tanpa Akuntabilitas Publik (SAK ETAP) guna merespon perkembangan standar pelaporan keuangan internasional (International Financial Reporting Standards (IFRS) for SMEs) yang mengacu pada kondisi dan kebutuhan nasional. SAK EP diperuntukkan bagi entitas yang tidak memiliki … Read more
DUE DILIGENCE Finance Due Diligence财务尽职调查Uji Tuntas Keuangan Tax Due Diligence税务尽职调查Uji Tuntas Perpajakan Legal Due Diligence法律尽职调查Uji Tuntas Legal Sustainability Due Diligence可持续发展尽职调查Uji Tuntas Keberlanjutan Statutory Audit法定审计Audit Wajib
HUMAN CAPITAL : COMPLIANCE Cover Story : Lifestyle Accounting for Employment Benefits员工福利会计Akutansi untuk Imbalan Kerja Regulation of Minimum Salary最低工资规定Regulasi Upah Minimum Human Resources Information System人力资源信息系统Sistem Informasi Sumber Daya Manusia Withholding Tax for Employment Income员工所得税Pemotongan Pajak Penghasilan Karyawan Green Human Capital绿色人力资源Sumber Daya Manusia Hijau
The role of the securities underwriter in the Initial Public Offering (IPO) process is crucial. The underwriter’s role spans the Pre-IPO, IPO Execution, and Post-IPO stages. During the Pre-IPO stage, the underwriter supports the company in devising an IPO strategy and conducting due diligence to ensure the prospective issuer’s compliance with IPO-related aspects. An IPO … Read more
In today’s rapidly evolving business landscape, the term ESG has emerged as a central theme. As global awareness of environmental challenges, social justice, and good governance grows, ESG has become a critical framework for companies to demonstrate their commitment to sustainability and accountability. But what exactly is ESG, and why are companies racing to report … Read more
SOUTHEAST ASIA: AN INTEGRATION NETWORK Cover Story : City Activity in Jakarta Focus on Core Business:Business Process Outsourcing聚焦核心业务：业务流程外包Fokus pada Bisnis Utama:Outsourcing Proses Bisnis Global Technology Solution:Information Technology Offshoring全球技术解决方案：信息技术离岸外包Solusi Teknologi Global:Offshoring Teknologi Informasi Interfirm Audit Practice:Audit Work Nearshoring跨机构审计实践：审计工作近岸外包Praktik Audit antar Firma:Nearshoring Pekerjaan Audit Family Business Strategy:Nearshoring in Southeast Asia家族企业战略：东南亚近岸外包Strategi Bisnis Keluarga:Nearshoring di Asia Tenggara Decarbonization Journey:Regional … Read more
SYSTEM: HOW TO Cover Story : Internet of Things (IoT) Core Tax System:How to Prepare Tax Invoice核心税务系统：如何准备税务发票Sistem Inti Pajak:Cara Menyiapkan Faktur Pajak Internal Control System:How to Set-Up内部控制系统：如何设置Sistem Pengendalian Internal:Cara Set-Up Financial Reporting System:How to Review the Control财务报告系统：如何审查控制措施Sistem Pelaporan Keuangan:Cara Mereview Pengendalian OSS-RBA System:How to Register for FDIOSS-RBA 系统：如何注册外商直接投资Sistem OSS-RBA:Cara Daftar untuk PMA Decarbonization Measurement System:How … Read more
This regulation aims to provide both fiscal and non-fiscal incentives to encourage entrepreneurs to participate in the construction and development of the IKN. Fiscal incentives are provided in the form of tax incentives, while non-fiscal incentives are provided in the form of simplified licensing procedures. The background of this regulation is to achieve the more … Read more
REGULATION OF THE MINISTRY OF FINANCE NUMBER 164 YEAR 2023 (MoF 164/2023) REGARDING PROCEDURES FOR THE IMPOSITION OF INCOME TAX ON INCOME FROM BUSINESSES RECEIVED OR OBTAINED BY TAXPAYERS WHO HAVE CERTAIN GROSS TURNOVER AND REPORTING OBLIGATIONS TO BE RECOGNIZED AS A TAXABLE ENTREPRENEUR This regulation aims to provide justice, legal certainty and convenience for … Read more
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