Insights Archives | Page 5 Of 53

PSAK 118 (IFRS 18): The Assistance of Independent Advisors

The implementation of PSAK 118 (IFRS 18 adoption) introduces a significant transformation in financial reporting architecture that goes beyond technical requirements, fundamentally influencing how corporate performance is communicated to stakeholders. For complex organizations such as state-owned enterprises and large business groups, the standard creates challenges in classifying operating, investing, and financing activities, as well as … Read more

REGULATION OF THE MINISTER OF TRADE NO. 19 OF 2026 INTRODUCES NEW OBLIGATIONS FOR DIGITAL PLATFORMS, INCLUDING FEE TRANSPARENCY, PRIORITIZATION OF DOMESTIC PRODUCTS, AND AI LABELING REQUIREMENTS

The Minister of Trade has issued Minister of Trade Regulation Number 19 of 2026 on the Implementation of Trade Business Through Electronic Systems (“MOT Regulation 19/2026”), which came into effect on 8 June 2026. This regulation simultaneously revokes the Regulation of the Minister of Trade Number 31 of 2023, which previously governed the same sector. … Read more

DIRECTOR GENERAL OF TAXES REGULATION NUMBER PER-6/PJ/2026 ON PROCEDURES FOR THE EXERCISE OF RIGHTS AND THE FULFILLMENT OF OBLIGATIONS RELATING TO THE GLOBAL MINIMUM TAX BASED ON AN INTERNATIONAL AGREEMENT

The Director General of Taxes Regulation regarding the Global Minimum Tax (Global Anti-Base Erosion Rules/GloBE) is an implementation of the OECD/G20 Inclusive Framework on BEPS agreement to ensure that multinational enterprise groups (MNE Groups) are subject to a global minimum tax. This regulation governs various aspects, ranging from the determination of GloBE taxpayer status, reporting, … Read more

OJK TIGHTENS THE USE OF FOREIGN WORKERS IN INDONESIA’S BANKING SECTOR THROUGH POJK NO. 1 OF 2026

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

Finance Company Sustainability

Sustainable finance portfolio strategy has become increasingly important for financing companies in managing long-term risks and maintaining competitiveness. Sustainability is no longer merely a reporting obligation, but a strategic approach to directing portfolio composition and financing decisions. Companies need to integrate ESG factors through portfolio mapping, classification, risk integration, and performance measurement. Global trends such … Read more

Nickel Mining Regulatory Framework

Nickel is a strategic global commodity driven by the growing demand for batteries and electric vehicles. Indonesia plays a key role as one of the leading producers in the global new energy supply chain. The government continues to strengthen the regulatory framework to support downstream development, investment, and resource sustainability. Nickel industry regulations cover mining, … Read more

Nickel Company Taxation Aspect

The rapid development of Indonesia’s nickel industry amid rising global demand for electric vehicles has encouraged the government to strengthen downstream industrialization policies and optimize state revenue. This article discusses taxation aspects within the nickel mining and refining industry, including Article 22 Income Tax, regional taxes, regional levies, and Mineral Reference Price (HMA) based Non-Tax … Read more

Nickel Industry Comparative Data

The transformation of Indonesia’s nickel industry through downstream industrialization has created an integrated industrial ecosystem that attracts large-scale global investment. As related-party transactions in the nickel mining and processing sector continue to increase, the need for transfer pricing analysis has become increasingly important. This article discusses the use of nickel industry comparative data as a … Read more

Nickel PBB P5L Treatment

PBB P5L is an important fiscal instrument in Indonesia’s mining and coal taxation system that contributes significantly to state revenue. The tax is imposed based on the Tax Object Sales Value (NJOP), which reflects the economic value of land, buildings, and underground resources in mining activities. NJOP determination involves various methods considering land area, investment … Read more

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