Insights Archives | Page 2 Of 51

THE DYNAMICS OF TRADE AND COMPETITION LAW: EXAMINING THE IMPLICATIONS OF GOVERNMENT REGULATION NO. 3 OF 2026

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

TARIFF CHANGES FOR NON-TAX STATE REVENUE AT THE MINISTRY OF LAW UNDER GR 30/2026: EFFECTIVE AUGUST 2026

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: A Readiness Checklist for Multinational Investors

The new era of international taxation encourages multinational investors to place tax readiness as an integral part of investment strategy and corporate governance. In an increasingly transparent global business environment, taxation is no longer viewed merely as a compliance obligation, but also as a critical element in risk management, decision-making, and investment sustainability. This article … Read more

Global Minimum Tax: A New Form of Fairness for Multinational Investors

The implementation of the Global Minimum Tax (Pillar Two) marks a new chapter in international tax reform aimed at establishing a fairer, more transparent, and more consistent tax system for multinational enterprises. Through the adoption of the Global Anti-Base Erosion (GloBE) Rules and their implementation in Indonesia under Minister of Finance Regulation (PMK) No. 136 … Read more

Global Minimum Tax: Technical Regulations in Indonesia

Minister of Finance Regulation (PMK) Number 136 of 2024 establishes the legal and technical framework for implementing the Global Minimum Tax (Pillar Two) regime in Indonesia in accordance with the Global Anti-Base Erosion (GloBE) Rules developed under the OECD/G20 Inclusive Framework. This article examines the regulation’s principal provisions, including its scope of application, the operation … Read more

Global Minimum Tax: Transfer Pricing Becomes More Strategic

The relationship between the Global Minimum Tax (Pillar Two) and Transfer Pricing Documentation has become an increasingly important aspect of international tax governance. The issuance of Indonesia’s Minister of Finance Regulation (PMK) Number 136 of 2024 on the Global Minimum Tax and PMK No. 172 of 2023 on the Application of the Arm’s Length Principle … Read more

Global Minimum Tax: From Tax Planning to Tax Governance

The development of the Global Minimum Tax (Pillar Two) brings a fundamental transformation in the way multinational enterprises manage their tax strategies, shifting from a tax planning-oriented approach toward stronger tax governance characterized by greater transparency, accountability, and sustainability. The enactment of Indonesia’s Minister of Finance Regulation (PMK) No. 136 of 2024 emphasizes that tax … Read more

MINISTER OF MANPOWER REGULATION NO. 11 OF 2026: NEW REGULATIONS FOR LABOUR INSPECTION PROCEDURES

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

MINISTER OF FINANCE REGULATION OF THE REPUBLIC OF INDONESIA NO. 44 OF 2026 CONCERNING THE REQUIREMENTS FOR BECOMING A TAX REPRESENTATIVE AND THE PROCEDURES FOR THE EXERCISE OF TAX RIGHTS AND THE FULFILLMENT OF TAX OBLIGATIONS BY TAX REPRESENTATIVES

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

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