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
Since its enactment in 2000, regulations on bank secrecy in Indonesia have undergone various changes in line with the dynamics of the financial sector. Initially, this provision was regulated in Bank Indonesia Regulation No. 2/19/PBI/2000 (“PBI 2/2000”), which affirmed the obligation of banks to maintain the confidentiality of customer information of their depositors and depositors, … Read more
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 10 OF 2025 (PMK 10/2025) CONCERNING INCOME TAX ARTICLE 21 ON CERTAIN INCOME BORNE BY THE GOVERNMENT AS PART OF THE ECONOMIC STIMULUS FISCAL YEAR 2025 The purpose of this regulation is to maintain the purchasing power of the public and to fulfill … Read more
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 11 OF 2025 (PMK 11/2025) CONCERNING OTHER VALUES AS THE BASIS FOR TAX IMPOSITION AND SPECIFIC RATES OF VALUE-ADDED TAX The Regulation of the Minister of Finance of the Republic of Indonesia Number 11 of 2025 (PMK 11/2025) aims to provide legal certainty … Read more
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 15 OF 2025 (PMK 15/2025) REGARDING TAX AUDIT This regulation is designed to provide legal clarity on tax audits, including audits for land and building taxes. A tax audit involves gathering and processing data, information, and evidence in an objective and professional manner, … Read more
审计师对石油和天然气公司的财务审计包括对其财务交易和报表的评估。一般来说，对石油和天然气公司财务报表的审计与对其他行业公司财务报表的审计阶段相同。典型的企业财务审计包括四个主要阶段：计划阶段、建立内部控制阶段、测试阶段和报告阶段。风险导向审计仍是审计准则中规定的一般审计方法。 在对石油和天然气公司进行审计时，有一些审计考虑事项。主要的审计考虑事项包括收入确认、存货估值、减值分析以及油气储量测量。其他考虑事项包括勘探和评估、特许权使用费以及折旧、摊销和损耗。 在审计过程中，为了向客户提供增值服务，外部审计师需要考虑以下几个问题： 1. 审计师的技能和经验 对石油和天然气公司进行审计的审计师必须具有足够的行业知识和经验。他们必须了解石油和天然气业务的技术和运营，以及适用的法规。 2.了解风险 审计师必须深入了解石油和天然气公司面临的风险，并且必须能够识别可能影响公司运营的潜在风险。 3.最新技术的使用 石油和天然气行业越来越多地采用最新技术和数据分析来提高效率和监控运营。审计师必须通过执行一系列程序并在必要时让信息技术专家参与进来，以了解并降低这种技术带来的风险。 4.储备专家的参与 储量信息是石油和天然气公司计算折旧和减值估值的依据。储量信息的估算和审计以历史上形成的石油工程和评估原则为基础，而这些原则又以物理科学、数学和经济学原则为基础。虽然这些公认的石油工程和评估原则是以既定的科学概念为基础，但这些原则的应用涉及大量判断，并受以下方面变化的影响：（1）现有知识和技术；（2）经济条件；（3）适用的法律和法规规定；以及（4）储量信息的使用目的。管理层需要考虑让专家参与评估这些储量信息。外部审计师将执行与专家工作相关的程序，必要时可能会请审计专家协助审查估值。 5.弃置和场地修复 油井或气井的使用寿命结束或成为干井时，就会被封堵和废弃。此外，对于与石油和天然气生产相关的设施，运营商必须确保其安全、正确关闭。管理层计算资产修复和弃置准备金，并将其资本化为资产弃置义务(ARO)资产。计算过程可能涉及技术专家参与。外部审计师需要具备足够的与计算相关的知识和经验，并可请审计专家协助审计程序的准备工作。 从事石油和天然气业务的公司通常有许多与其业务相关的独特业务模式或条件。审计师可能会具体案例中发现一些关键问题。这些关键问题包括侧钻井、悬挂井、上举升和下举升、灌泥浆管线和缓冲气、售出权益、一体化协议、产量分成协议、除役负债和联合活动。 重要的是要记住，在对石油和天然气公司进行审计时，审计的重点不仅仅在于出具审计意见，还在于通过确保合规性、降低管理风险以及提高效率来提供增值服务。通过审慎开展审计工作并关注上述关键因素，审计师可以与客户管理层建立并保持稳固的关系。
EXPANSION OF BANK INDONESIA’S AUTHORITY IN FOREIGN EXCHANGE REPORTING THROUGH REGULATION 9/2024 To support the overall stability of the rupiah, Bank Indonesia (“BI”) recently issued Bank Indonesia Regulation No. 9 of 2024 concerning the Management of Foreign Exchange Transactions (“LLD”) (“Regulation 9/2024”), which has been in effect since 23 December 2024. In broad terms, the … 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
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
PERATURAN MENTERI KEUANGAN NOMOR 131 TAHUN 2024 (PMK 131/2024) TENTANG PERLAKUAN PAJAK PERTAMBAHAN NILAI ATAS IMPOR BARANG KENA PAJAK, PENYERAHAN BARANG KENA PAJAK, PENYERAHAN JASA KENA PAJAK, PEMANFAATAN BARANG KENA PAJAK TIDAK BERWUJUD DARI LUAR DAERAH PABEAN DI DALAM DAERAH PABEAN, DAN PEMANFAATAN JASA KENA PAJAK DARI LUAR DAERAH PABEAN DI DALAM DAERAH PABEAN Peraturan … Read more
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