The Government of Indonesia previously established a risk-based licensing framework through Government Regulation No. 5 of 2021 on the Implementation of Risk-Based Business Licensing, along with its amendments (collectively referred to as “GR 5/2021”). This regulation served as the main legal foundation for determining risk levels and business scales, as well as establishing basic licensing … Read more
REGULATION OF THE DIRECTOR GENERAL OF TAXES NUMBER PER-8/PJ/2025 (PER-8/2025) CONCERNING THE PROVISIONS FOR THE DELIVERY OF CERTAIN TAX ADMINISTRATION SERVICES WITHIN THE FRAMEWORK OF IMPLEMENTING THE CORE TAX ADMINISTRATION SYSTEM. This regulation aims to implement the reformed tax administration system that more transparent, effective, efficient, accountable, and flexible. With the implementation of the Core … Read more
The legal limitations on the disclosure of audit information by a Public Accounting Firm (Kantor Akuntan Publik – “KAP”) to third parties, including administrators in Suspension of Debt Payment Obligations (Penundaan Kewajiban Pembayaran Utang – “PKPU”) proceedings or within the context of judicial examination, are governed by Law Number 5 of 2011 on Public Accountants … Read more
The Government of the Republic of Indonesia has taken a strategic legal step to optimize the management of State-Owned Enterprises (SOEs) through the issuance of Government Regulation Number 15 of 2025 concerning the Addition of State Capital Participation into the Share Capital of PT Biro Klasifikasi Indonesia (Persero). This regulation reflects the implementation of SOE … Read more
The Directorate General of Taxes (DGT), through its Official Memorandum No. ND-4/PJ/PJ.02/2025, has provided legal certainty regarding tax compliance obligations and clarified the Income Tax (PPh) and Value-Added Tax (VAT) treatment for apartment building management. This memorandum is officially addressed to directors within the DGT, Head of Regional Tax Offices, Head of Information and Complaint … Read more
As a response to the evolving social and economic dynamics, the Indonesian government has renewed the Unemployment Insurance (“JKP”) program which was previously introduced through Government Regulation Number 37 of 2021 (“GR 37/2021”). The JKP program is designed to provide protection to workers who experience termination of employment (“PHK”), by offering benefits in the form … Read more
The government has issued Ministerial Regulation of Law and Human Rights No. 2 of 2025 concerning the Verification and Oversight of Corporate Beneficial Owners, replacing the previous regulation (Ministerial Regulation No. 21 of 2019). Effective as of 4 February 2025, this regulation mandates corporations to enhance compliance in beneficial ownership reporting to improve business transparency. … Read more
DECREE OF THE DIRECTOR GENERAL OF TAXES (DGT) NUMBER KEP-79/PJ/2025 ON THE POLICY OF ELIMINATION OF ADMINISTRATIVE SANCTIONS FOR LATE PAYMENT OF INCOME TAX ARTICLE 29 PAYABLE AND/OR SUBMISSION OF THE ANNUAL INCOME TAX RETURN FOR INDIVIDUAL FOR THE FISCAL YEAR 2024 IN CONNECTION WITH PUBLIC HOLIDAYS AND COLLECTIVE LEAVE OF NYEPI DAY (NEW YEAR … Read more
As stated by Lawrence M. Friedman, a law professor from the United States, the effectiveness and success of law enforcement are influenced by three important components, namely legal structure, legal substance, and legal culture. This serves as the basis for the government, which is currently working on a Draft Presidential Regulation related to Legal Compliance … Read more
DECREE OF THE DIRECTOR GENERAL OF TAXES NUMBER KEP-67/PJ/2025 ON THE DECREE OF THE DIRECTOR GENERAL OF TAXES ON THE POLICY OF ELIMINATING ADMINISTRATIVE SANCTIONS FOR LATE PAYMENT AND/OR DEPOSIT OF TAX Owed AND SUBMISSION OF NOTIFICATION LETTERS IN CONNECTION WITH THE IMPLEMENTATION OF CORETAX SYSTEM (KEP-67/PJ/2025) KEP-67/PJ/2025 aims to provide legal certainty in the … Read more
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