News

Update On the Legal Framework for The Management Of Song Copyright Royalties Through The Ministry Of Law And Human Rights Regulation No. 27 Of 2025

In response to various issues and public concerns regarding the obligation to pay copyright royalties for songs and/or music, one of which was triggered by a copyright infringement case involving a restaurant entity in Bali, the Minister of Law and Human Rights (“MOLHR”) has issued MOLHR Regulation No. 27 of 2025 (“MOLHR Reg. 27/2025”). This … Read more

SW Indonesia Tax Update PMK 37 Tahun 2025

MINISTER OF FINANCE REGULATION NUMBER 37 YEAR 2025 (MOF 37/2025) ON THE APPOINTMENT OF OTHER PARTIES AS INCOME TAX COLLECTORS AND PROCEDURES FOR COLLECTING, DEPOSITING, AND REPORTING INCOME TAX COLLECTED BY OTHER PARTIES ON INCOME RECEIVED OR OBTAINED BY DOMESTIC MERCHANTS WITH TRADING MECHANISMS THROUGH ELECTRONIC SYSTEMS This regulation aims to facilitate public participation in … Read more

Regulatory Update on Risk-Based Licensing Through Government Regulation 28/2025

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

SWITU Ed. 16 SW Indonesia Tax Update: PER-8/PJ/2025

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

CONFIDENTIALITY OF AUDIT INFORMATION BY PUBLIC ACCOUNTING FIRMS: LEGAL LIMITATIONS ON REQUESTS FROM THIRD PARTIES AND/OR COURT ORDERS

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

PT Biro Klasifikasi Indonesia (Persero)/PT BKI and the New Era of State Investment: Operational Holding within a Legal Framework

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

ND-4/PJ/PJ.02/2025 regarding Affirmation of Tax Treatment for Management of Apartments

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

Revision of the Unemployment Insurance (JKP) Program Through GR 6/2025 on Amendments to GR 37/2021

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

Ministerial Regulation of Law and Human Rights No. 2 of 2025: New Obligations for Corporations in Beneficial Ownership Reporting

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