Indonesian Labour Law plays a strategic role in corporate governance amid rapid business growth and digital transformation. The regulatory framework is centered on the Job Creation Law and its implementing regulations, aiming to balance business flexibility and worker protection. This article examines key labour law aspects, including employment relationships, wages, working hours, termination, and occupational … Read more
Intellectual Property (IP) Law plays a strategic role in safeguarding innovation and creativity in the digital and knowledge-based economy. IP encompasses copyrights, trademarks, patents, industrial designs, trade secrets, and other intangible assets that support corporate competitiveness. This article examines the Indonesian IP legal framework and its practical implementation challenges. High levels of infringement, low registration … Read more
INVESTMENT LAW Corporate Law in Indonesia印度尼西亚公司法Hukum Perusahaan di Indonesia Employment Law in Indonesia印度尼西亚劳动法Hukum Ketenagakerjaan di Indonesia Intellectual Property in Indonesia印度尼西亚知识产权法Hukum Kekayaan Intelektual di Indonesia Bankruptcy Law in Indonesia印度尼西亚破产法Hukum Kepailitan di Indonesia Personal Data Protection Law in Indonesia印尼个人数据保护法Hukum Perlindungan Data Pribadi di Indonesia
SUSTAINABILITY Cover Story: Raja Ampat, Papua Sustainability Roadmap:A Model By SW Indonesia可持续发展路线图：信永中和印尼所的模式Peta Jalan Keberlanjutan:Model Dari SW Indonesia Sustainability Disclosure:Adoption Of IFRS-S可持续披露：IFRS-S的采用Pengungkapan Keberlanjutan:Adopsi IFRS-S Sustainability Report:From Voluntary To Mandatory可持续发展报告：从自愿转变为强制Laporan Keberlanjutan:Dari Sukarela Menjadi Wajib Sustainability Technology:The Digital Reinvention可持续科技：数字化重塑Teknologi Keberlanjutan:Reinvensi Digital Sustainability Law:Compliance And Opportunity可持续法：合规与机遇Hukum Keberlanjutan:Kepatuhan Dan Peluang
ACCOUNTING STANDARDS Financial Accounting Standardsin Indonesia印度尼西亚的财务会计准则Standar Akuntansi Keuangandi Indonesia Financial Accounting Standardsfor Private Entities私营实体财务会计准则Standar Akuntansi KeuanganEntitas Privat Financial Accounting Standardsfor Micro, Small, and Medium Entities中小微企业财务会计准则Standar Akuntansi Keuangan untukEntitas Mikro, Kecil, dan Menengah Financial Accounting Standardsin Accordance with Sharia Principles符合伊斯兰原则的财务会计准则Standar Akuntansi KeuanganSesuai Prinsip Syariah IFRS: Navigating Recentand Upcoming StandardsIFRS：领航最新及即将生效的准则IFRS: Menavigasi Standar Terbarudan yang Akan Datang
DIRECTOR GENERAL OF TAX REGULATION NUMBER PER-15/PJ/2025 CONCERNING THE LIMITATIONS OF CERTAIN CRITERIA FOR OTHER PARTIES AND THE APPOINTMENT OF OTHER PARTIES TO COLLECT, PAY AND REPORT INCOME TAX ON INCOME RECEIVED OR OBTAINED BY DOMESTIC TRADERS BY TRADING MECHANISMS THROUGH ELECTRONIC SYSTEMS Amid the rapid growth of the digital economy, the government continues to … Read more
PERATURAN DIREKTUR JENDERAL PAJAK NOMOR PER-15/PJ/2025 TENTANG BATASAN KRITERIA TERTENTU PIHAK LAIN SERTA PENUNJUKAN PIHAK LAIN UNTUK MELAKUKAN PEMUNGUTAN, PENYETORAN, DAN PELAPORAN PAJAK PENGHASILAN ATAS PENGHASILAN YANG DITERIMA ATAU DIPEROLEH PEDAGANG DALAM NEGERI DENGAN MEKANISME PERDAGANGAN MELALUI SISTEM ELEKTRONIK Di tengah pesatnya pertumbuhan ekonomi digital, pemerintah terus memperkuat mekanisme pemungutan, penyetoran, dan pelaporan pajak atas perdagangan … Read more
TAXATION Corporate Income Tax in Indonesia印度尼西亚企业所得税Pajak Penghasilan Badan di Indonesia Clarification and Tax Audit澄清与税务审计Klarifikasi dan Pemeriksaan Pajak Tax Dispute Resolution税务争议解决Penyelesaian Sengketa Pajak Tax Documentation on Transfer Pricing转让定价文档Dokumentasi Pajak atas Harga Transfer Carbon Tax in Indonesia印度尼西亚的碳税Pajak Karbon di Indonesia
ABSTRAK Sustainability Due Diligence (SDD) adalah mekanisme evaluasi menyeluruh untuk menilai risiko dan dampak ESG secara proaktif, baik dalam operasional internal maupun rantai pasok. Berbeda dari Sustainability Report, SDD bersifat preventif dan digunakan untuk mengidentifikasi potensi risiko sebelum keputusan strategis diambil. Proses ini melibatkan analisis berbasis standar global seperti GRI, UNGPs, dan OECD Guidelines. SDD … Read more
ABSTRACT Sustainability Due Diligence (SDD) is a comprehensive evaluation mechanism designed to proactively assess ESG risks and impacts, both within internal operations and across the supply chain. Unlike a Sustainability Report, SDD is preventive in nature and is used to identify potential risks before strategic decisions are made. The process involves analysis based on global … Read more
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