New Regulations
4 November 2026
Regulation
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

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

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

1 October 2026
Tax
Article 22 Tax Base for Marketplace Sellers

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

4 August 2026
Tax
New Deposit Type Codes in PER-8/PJ/2026

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

27 July 2026
Tax
VAT on Foreign Digital Transactions Under PMK 49/2026

24 June 2026
Regulation
Mineral and Strategic Commodity Exchange From 2027

8 June 2026
Regulation
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

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

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

18 February 2026
Regulation
Inactive Corporations and Beneficial Owner Reports

29 January 2026
Tax
Book Value Conditions for Mergers Under PMK 1/2026

9 January 2026
Regulation
Criminal Penalty Adjustment for Corporations in Law 1 of 2026

8 January 2026
Accounting Standards
Accounting Standards Effective in 2026 and 2027

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

7 January 2026
Tax
SP2DK Response Deadlines Under PMK 111/2025

29 December 2025
Regulation
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

5 November 2025
Accounting Standards
Revised PSAK 338 on Business Combinations Under Common Control

3 September 2025
Accounting Standards
Subsidiary Disclosures Under PSAK 119

4 June 2025
Accounting Standards
Five Profit or Loss Categories in PSAK 118

8 January 2025
Accounting Standards
Moving from SAK ETAP to SAK EP
