As Taxpayers, both Corporations and Individuals have tax obligations that must be fulfilled, known as the payment of due taxes. Before making a tax payment, Taxpayers are required to have an EFIN number first. An EFIN is a Taxpayer identification number used to access electronic tax services. Once a Taxpayer has an EFIN, they can … Read more
One of the company’s corporate actions to own another company is to buy most of the shares owned by another company. In the event that the Company acquires shares and there is a difference in the selling price between the book value of the shares and the sale and purchase value of the shares, goodwill … Read more
In 2022, the Government of the Republic of Indonesia ratified Law No. 27 of 2022 on Personal Data Protection (PDP Law). With the enactment of the PDP Law, it is crucial for all business operators to study and prepare for the implementation of obligations arising from the enactment of the PDP Law, especially for all … Read more
Auditing is a well-respected and rewarding career. It is a challenging profession that requires high standard of ethics, meticulousness, and professionalism. While all professionals must exhibit professionalism, some professions have more rigorous expectations than others. Auditing is one of those professions. Auditors are expected to demonstrate professional conduct during the performance of audit activities. The … Read more
The Indonesian Personal Data Protection Act (UU PDP) establishes stringent regulations to safeguard the privacy and security of personal data. Implementing these regulations requires a systematic approach, particularly in the realm of system implementation. This article explores the key aspects of the UU PDP and provides insights into how organizations can effectively implement data protection … Read more
In the rapidly advancing digital era, Personal Data Protection (PDP) becomes crucial. The prevalence of data leak and personal data theft cases affecting various industries in Indonesia shows the need for enhanced personal data protection across sectors. The suboptimal governance and management of PDP have prompted the government to enact Law No. 27 of 2022 … Read more
ESG reporting—Environmental, Social, and Governance—is more than just a corporate responsibility checklist; it is a framework that drives transparency, accountability, and sustainable growth. As ESG practices become increasingly critical in global business landscapes, a key question arises: who truly benefits from ESG reporting? Investors are among the primary beneficiaries of ESG reporting. The investment community … Read more
DIRECTOR GENERAL OF TAX REGULATION NUMBER PER-1/PJ/2025 CONCERNING TECHNICAL INSTRUCTIONS FOR THE ISSUANCE OF TAX INVOICE IN THE CONTEXT OF THE IMPLEMENTATION OF THE MINISTER OF FINANCE REGULATION NUMBER 131 OF 2024 This regulation serves as a technical guideline for the issuance of Tax Invoices (“FP”) to provide legal certainty and ease for Taxable Entrepreneurs … Read more
MINISTRY OF FINANCE REGULATIONS NO. 131 YEAR 2024 (PMK 131/2024) CONCERNING THE TREATMENT OF VALUE ADDED TAX ON IMPORT OF TAXABLE GOODS, DELIVERY OF TAXABLE GOODS, DELIVERY OF TAXABLE SERVICES, UTILIZATION OF INTANGIBLE TAXABLE GOODS FROM OUTSIDE THE CUSTOMS AREA WITHIN THE CUSTOMS AREA, AND UTILIZATION OF TAXABLE SERVICES FROM OUTSIDE THE CUSTOMS AREA WITHIN … Read more
The Initial Public Offering (IPO) in 2023 has set a new record in history. In Indonesia, 2023 witnessed as many as 79 companies going public, raising a total of IDR 54.14 trillion. This achievement marks a significant increase compared to 2022, which saw 59 issuers raising IDR 33.06 trillion, translating to a growth of 34% … Read more
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