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
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
Financial statements for listed companies represent a critical instrument of transparency and accountability in the capital market. Governed by Financial Accounting Standards (SAK) and Regulation VIII.G.7, these reports must ensure both technical accuracy and comprehensive disclosure for investors and regulators. Issuers and public entities, defined by their public ownership and capital structure, are required to present complete financial statements, … Read more
Financial statements within annual reports have evolved from mere administrative requirements into essential instruments of corporate transparency and governance under Indonesia’s latest regulation, Permenkum No. 49 of 2025. Companies are now required to present comprehensive annual reports, including financial statements and non-financial disclosures, within strict timelines and through digital systems. These reports serve not only as compliance tools but … 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
The purpose of this announcement is to provide information to Taxpayers regarding the availability of Helpdesk Services for Assistance with the Filing of the Annual Tax Return (SPT) for Fiscal Year 2025 within the Head Office of the Directorate General of Taxes (DJP) as well as its other vertical units. This facility is provided to … Read more
In an effort to improve the efficiency of Indonesia’s intellectual property administrative system and to support the ease of doing business, the Government of Indonesia has issued Minister of Law Regulation No. 5 of 2026 concerning Trademark Registration (“Regulation 5/2026”), which came into effect on 23 February 2026. This regulation replaces Minister of Law and … Read more
Generative Artificial Intelligence (GenAI) plays a significant role as a solution for business optimization in the era of digital transformation. In business, GenAI enhances operational efficiency and supports data-driven decision-making. This technology works synergistically with analytics to transform data into easily understandable insights. Its implementation covers various financial processes such as Record to Report (R2R), … Read more
Validation of the Expected Credit Loss (ECL) model is essential to ensure compliance with regulations such as POJK, PSAK, IFRS 9, and Basel II and III. This process not only supports regulatory compliance but also enhances credibility, governance, and investor confidence. The validation approach combines qualitative and quantitative assessments covering data inputs, model design, and … Read more
ILAAP complements regulatory ratios such as LCR and NSFR with a more comprehensive risk-based internal approach. Its implementation is phased according to bank categories, aiming to ensure liquidity resilience under both normal and stress conditions. ILAAP emphasizes alignment between risk profile, business strategy, and strong governance. It also introduces new liquidity risk metrics, enhanced stress … Read more
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