Insights Archives | Page 5 Of 51

Regulation of Financing Companies

The financing company industry in Indonesia operates under a complex regulatory framework designed to ensure financial stability, consumer protection, governance, and risk management. Regulations issued by the Financial Services Authority (OJK) govern various aspects, including anti-money laundering, business operations, reporting obligations, sustainable finance, consumer protection, and governance compliance. These regulations reflect the high level of … Read more

Ecosystem of Finance Industry non Bank

Indonesia’s non-bank financing industry is undergoing a structural transformation driven by digitalization and financial ecosystem integration. Financing companies are no longer operating independently but are connected with banks, capital markets, insurance, fintech, and digital platforms. This ecosystem approach expands funding diversification, financing distribution, and integrated risk management capabilities. Modern financing ecosystems also rely on partnerships, … Read more

Business Plan for Financing COmpanies

Business plans for financing companies must evolve beyond traditional assumptions of market stability and linear growth. In today’s volatile and rapidly changing environment, effective business planning requires disciplined thinking, realistic assumptions, and strong execution capabilities. Financing companies face pressures from fluctuating interest rates, changing customer behavior, and increasing competition from fintech and digital platforms. Companies … Read more

TAX MANAGEMENT OF FINANCING COMPANIES

Tax management in financing companies has evolved from a purely administrative function into a strategic component that directly influences profitability, pricing, and product design. Financing companies in Indonesia operate under a complex tax framework involving corporate income tax, withholding tax obligations, and Value Added Tax (VAT). The self-assessment tax system increases corporate responsibility and exposes … Read more

LATEST TAX REGULATION UPDATES: KEY POINTS TAXPAYERS NEED TO KNOW

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

UPDATE ON INDONESIAN LAWS AND REGULATIONS – PERIOD II FEBRUARY 2026

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

Financial Statement – Regulation for Limited Liabilities Company

Financial statements under Indonesian Company Law (UUPT) function not only as regulatory compliance tools but also as key instruments of corporate accountability and transparency. They are prepared based on proper bookkeeping and presented in the annual report submitted by directors to shareholders through the General Meeting (RUPS). The law emphasizes collective responsibility through mandatory signatures … Read more

Financial Statements in Tax Regulation

Financial statements in tax regulation function not only as compliance tools but also as strategic instruments for achieving tax efficiency and ensuring accurate tax obligations. They serve multiple roles, including providing financial information, supporting decision-making, ensuring accountability, evaluating performance, and guiding future planning. In Indonesia, proper bookkeeping is a mandatory requirement under tax law, applying to both … Read more

Financial Reporting – Reporting Standardization

Government Regulation No. 43 of 2025 introduces a fundamental transformation in Indonesia’s financial reporting system, emphasizing standardization, integration, and stronger accountability. The regulation establishes a centralized reporting platform (PBPK), ensuring a single, consistent version of financial data for all regulators. It also shifts the authority of accounting standard-setting from professional bodies to a state-controlled committee, reflecting a … Read more

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