Insights Archives | Page 6 Of 53

Nickle Financial Statements: Navigating Audit Risk

Indonesia’s nickel industry plays an increasingly strategic role in supporting the global energy transition and the development of the electric vehicle supply chain. The sector offers significant investment opportunities while facing complex audit risks, including revenue recognition, inventory valuation, project capitalization, asset impairment, and going-concern assessments. These challenges are driven by commodity price volatility, substantial … Read more

GOVERNMENT REGULATION (PP) OF THE REPUBLIC OF INDONESIA NUMBER 20 OF 2026 CONCERNING AMENDMENTS TO GOVERNMENT REGULATION NUMBER 55 OF 2022 CONCERNING ADJUSTMENTS TO REGULATIONS IN THE FIELD OF INCOME TAX

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

NEW OBLIGATIONS FOR ELECTRONIC SYSTEM OPERATORS IN CHILD PROTECTION WITHIN DIGITAL SPACES UNDER MOCDA NO. 9 OF 2026

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

EXTENSION OF THE ANNUAL CORPORATE INCOME TAX RETURN FILING PERIOD FOR FISCAL YEAR 2025

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

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 28 OF 2026 CONCERNING PROCEDURES FOR PRELIMINARY REFUNDS OF TAX OVERPAYMENTS

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

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

Navigating Market Dynamics

Entering the Indonesian market requires more than an understanding of population size, economic growth, or emerging sectors. For investors and companies considering expansion, the key challenge is to translate macroeconomic conditions into testable business assumptions, identify the relevant market and location, understand competition and cost dynamics, and ensure that the business model can operate within … Read more

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