ABSTRACT This article highlights nearshoring strategies as a new approach to support the growth and management of family businesses in Southeast Asia. In this context, SW Singapore and SW Indonesia have built a collaborative partnership to deliver more integrated, efficient, and globally oriented services for family business clients. While family businesses play a dominant role … Read more
ABSTRACT The implementation of the Coretax System by the Indonesian government starting January 1, 2025, aims to simplify tax administration processes, improve taxpayer compliance, and optimize state revenue. One of the main features of this system is the digitalization of tax invoice creation and reporting, which can be done through the e-Tax Invoice menu or … Read more
ABSTRACT This paper discusses PSAK 219, the Indonesian Financial Accounting Standard for employee benefits, which covers post-employment, termination, and short-term benefits. PSAK 219 introduces more accurate actuarial methods for valuing employee benefit obligations, emphasizing realistic economic and demographic assumptions. The standard classifies benefits into four categories: short-term, other long-term, post-employment, and termination benefits. It enhances … Read more
ABSTRACT Sustainability reporting plays a crucial role in disclosing a company’s environmental, social, and governance (ESG) impact. In Indonesia, the preparation of sustainability reports began with a voluntary approach and gradually moved toward more structured regulations. Corporate awareness and compliance in sustainability reporting have increased, as seen in 2024, when 97% of listed companies submitted … Read more
ABSTRACT Monitoring compliance with the social security system aims to ensure that all employees receive their social security rights in accordance with Law Number 40 of 2004 and Law Number 24 of 2011. BPJS Healthcare and BPJS Employment conduct compliance inspections on business entities to verify that enrolment and contributions have been properly implemented. Periodic … Read more
ABSTRACT This document discusses compliance oversight on IT audits in Indonesia, particularly in banking and non-bank financial institutions. Regulations from OJK and BI mandate periodic IT audits to ensure information system security. Supervision is conducted through periodic and ad hoc inspections, with administrative sanctions for non-compliance. The regulations cover IT risk management, internal … Read more
ABSTRACT This article discusses the advantages of Business Process Outsourcing (BPO) strategy, this initiative to improve operational efficiency, reduce costs, and enable companies to focus on core competencies. This article covers BPO services provided by SW Indonesia, including routine compliance (monthly, quarterly, and annually), and control improvement services, such as risk management, internal audit, and … Read more
ABSTRACT Compliance monitoring in the administration of Indonesia’s taxation system is carried out through three tax collection systems: Self-Assessment, Official Assessment, and Withholding Assessment. In the Self-Assessment system, taxpayers independently calculate, pay, and report their taxes, while tax authorities focus on supervision and auditing. Tax audits serve as the primary tool to assess compliance, with … Read more
ABSTRACT Nearshoring is the most appropriate form of outsourcing, among others, for audit assignments. Audit firm, KAP Suharli, Sugiharto & Rekan (SW Indonesia), which has been registered, accredited, and verified by regulators and associations as well as being a member of SW International, is able to unites legendary Indonesian accountants to drive business transformation through … Read more
ABSTRACT The role of accountants has evolved from traditional financial reporting to becoming strategic supporters in sustainable finance. Sustainable finance integrates environmental, social, and governance (ESG) aspects into financial decisions to promote sustainable growth. Accountants play a crucial role through transparency, accountability, and risk assessment. With an understanding of sustainability standards such as GRI, SASB, … Read more
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