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
The government of Indonesia has further strengthened the governance framework for child protection in digital spaces through the issuance of Ministry of Communication and Digital Affairs Regulation No. 9 of 2026 on the implementing regulation for Government Regulation No. 17 of 2025 concerning Electronic System Governance in Child Protection (“MOCDA 9/2026”). This regulation has been … Read more
A. DIRECTOR GENERAL OF TAXES DECISION NUMBER KEP-71/PJ/2026 CONCERNING TAX POLICIES IN RELATION TO THE IMPLEMENTATION OF THE CORE TAX ADMINISTRATION SYSTEM FOR THE PURPOSE OF SUBMITTING THE ANNUAL CORPORATE INCOME TAX RETURN FOR FISCAL YEAR 2025 In connection with the issuance of the Director General of Taxes Decision Number KEP-71/PJ/2026 concerning Tax Policies in … Read more
The provisions of Minister of Finance Regulation (PMK) Number 28 of 2026 are aimed at enhancing accuracy and strengthening legal certainty in the exercise of taxpayers’ rights and the fulfillment of tax obligations. Accordingly, adjustments to the procedures governing preliminary refunds of tax overpayments are necessary. The following are the provisions in PMK 28 of … Read more
FINANCE COMPANY Finance Company Ecosystem融资公司生态系统Ekosistem Perusahaan Pembiayaan Finance Company Regulations融资公司法规Regulasi Perusahaan Pembiayaan Finance Company Business Plan融资公司业务计划Rencana Bisnis Perusahaan Pembiayaan Finance Company Taxation融资公司的税务Perpajakan Perusahaan Pembiayaan Finance Company Sustainability融资公司可持续发展Keberlanjutan Perusahaan Pembiayaan
Under this regulation: This regulation came into effect on March 2026, 16. II. ANNOUNCEMENT NUMBER PENG-25/PJ.09/2026 CONCERNING APPEAL FOR ISSUING INCOME TAX WITHHOLDING CERTIFICATE IN THE CONTEXT OF REPORTING ANNUAL INDIVIDUAL INCOME TAX SPT THROUGH CORETAX DJP This announcement emphasizes that: This announcement was issued on March 2026, 10. III. ANNOUNCEMENT NUMBER PENG-27/PJ.09/2026 … Read more
During the second period of February 2026, a number of developments in Indonesian laws and regulations were recorded. These developments encompass various types of regulations, including Draft Laws (RUU), Draft Government Regulations (RPP), Presidential Regulations (Perpres), Draft Presidential Regulations, as well as various Ministerial Regulations issued by relevant technical ministries. Furthermore, during this period, progress … Read more
REGULATIONS OF FINANCIAL STATEMENT Financial Statement – Regulation forLimited Liabilities Company财务报告——有限责任公司法Laporan Keuangan – Peraturan untukPerseroan Terbatas Financial Statements inTax Regulation税务法规中的财务报表Laporan Keuangan dalamPeraturan Perpajakan Financial Statements –Standardize Reporting财务报表—报告标准化Laporan Keuangan –Standarisasi Pelaporan Financial Statements forListed Companies上市公司的财务报表Laporan Keuangan untukPerusahaan Terbuka Financial Statements inAnnual Report年度报告中的财务报表Laporan Keuangan dalamLaporan Tahunan
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