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New Regulations

4 November 2026
Regulation

Key Points of Law 27 of 2026 on Employment Protection

Key Points of Law 27 of 2026 on Employment Protection
15 October 2026
Tax

Tax Penalty Relief by Document Type Under KEP-239/PJ/2026

Tax Penalty Relief by Document Type Under KEP-239/PJ/2026
9 October 2026
Tax

Objection and Appeal Penalties Under PMK 71/2026

Objection and Appeal Penalties Under PMK 71/2026
5 October 2026
Tax

Tax Return Corrections From 1 October 2026 Under PER-12/PJ/2026

Tax Return Corrections From 1 October 2026 Under PER-12/PJ/2026
1 October 2026
Tax

Article 22 Tax Base for Marketplace Sellers

Article 22 Tax Base for Marketplace Sellers
4 August 2026
Tax

Billing Codes and Overbooking Under PER-8/PJ/2026

Billing Codes and Overbooking Under PER-8/PJ/2026
4 August 2026
Tax

New Deposit Type Codes in PER-8/PJ/2026

New Deposit Type Codes in PER-8/PJ/2026
27 July 2026
Tax

Input VAT Credit on Digital Purchases Under PMK 49/2026

Input VAT Credit on Digital Purchases Under PMK 49/2026
27 July 2026
Tax

VAT on Foreign Digital Transactions Under PMK 49/2026

VAT on Foreign Digital Transactions Under PMK 49/2026
24 June 2026
Regulation

Mineral and Strategic Commodity Exchange From 2027

Mineral and Strategic Commodity Exchange From 2027
8 June 2026
Regulation

Natural Resource Export Proceeds Under PP 2/2026 and PP 21/2026

Natural Resource Export Proceeds Under PP 2/2026 and PP 21/2026
7 May 2026
Regulation

Six Outsourcing Fields Under Manpower Regulation 7 of 2026

Six Outsourcing Fields Under Manpower Regulation 7 of 2026
27 April 2026
Tax

2025 Income Tax for Insurers Under PER-5/PJ/2026

2025 Income Tax for Insurers Under PER-5/PJ/2026
23 March 2026
Tax

Corporate Tax Return Extensions Under PER-3/PJ/2026

Corporate Tax Return Extensions Under PER-3/PJ/2026
18 February 2026
Regulation

Inactive Corporations and Beneficial Owner Reports

Inactive Corporations and Beneficial Owner Reports
29 January 2026
Tax

Book Value Conditions for Mergers Under PMK 1/2026

Book Value Conditions for Mergers Under PMK 1/2026
9 January 2026
Regulation

Criminal Penalty Adjustment for Corporations in Law 1 of 2026

Criminal Penalty Adjustment for Corporations in Law 1 of 2026
8 January 2026
Accounting Standards

Accounting Standards Effective in 2026 and 2027

Accounting Standards Effective in 2026 and 2027
7 January 2026
Tax

Financial Information Access and Crypto Assets Under PMK 108/2025

Financial Information Access and Crypto Assets Under PMK 108/2025
7 January 2026
Tax

SP2DK Response Deadlines Under PMK 111/2025

SP2DK Response Deadlines Under PMK 111/2025
29 December 2025
Regulation

Special Account for Public Offering Proceeds Under POJK 40/2025

Special Account for Public Offering Proceeds Under POJK 40/2025
24 December 2025
Regulation

Company Annual Report Filing Through SABH Under Regulation 49 of 2025

Company Annual Report Filing Through SABH Under Regulation 49 of 2025
5 November 2025
Accounting Standards

Revised PSAK 338 on Business Combinations Under Common Control

Revised PSAK 338 on Business Combinations Under Common Control
3 September 2025
Accounting Standards

Subsidiary Disclosures Under PSAK 119

Subsidiary Disclosures Under PSAK 119
4 June 2025
Accounting Standards

Five Profit or Loss Categories in PSAK 118

Five Profit or Loss Categories in PSAK 118
8 January 2025
Accounting Standards

Moving from SAK ETAP to SAK EP

Moving from SAK ETAP to SAK EP