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
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
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 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
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