Before Filing Your Individual Income Tax Return, First Understand What an Annual Individual Income Tax Return Is?
As we approach the two-thirds mark of the first quarter of 2026, the deadline for filing the 2025 Annual Individual Tax Return (“SPT”) is fast approaching. Although this has become an annual routine, in practice many individuals still find it burdensome to fulfill their obligation to file the Annual Individual Tax Return. What is an...
Read MoreSebelum Pelaporan Wajib Pajak Orang Pribadi, Pahami dulu Apa itu SPT Tahunan WPOP?
Memasuki dua per tiga triwulan pertama tahun 2026, batas waktu pelaporan Surat Pemberitahuan (”SPT”) Tahunan Orang Pribadi Tahun 2025 semakin dekat. Meskipun sudah menjadi rutinitas setiap tahunnya, dalam praktiknya masih banyak orang pribadi yang merasa keberatan dalam memenuhi kewajiban Lapor Pajak SPT Tahunan Orang Pribadi. Apa itu SPT Tahunan Orang Pribadi? Berdasarkan Undang-Undang Nomor 28...
Read MoreRegulations and Practices of Summons (Relaas)
A court summons is not merely an administrative formality. It determines the validity of the entire case examination process. The court is required to summon the parties in a lawful and proper manner as a prerequisite for examination. This obligation embodies the principle of audi et alteram partem, which is to provide equal opportunity for...
Read MoreRegulasi dan Praktik Surat Panggilan (Relaas) Tercatat
Pemanggilan sidang bukan sekadar formalitas administratif. Ia menentukan sah atau tidaknya seluruh proses pemeriksaan perkara. Pengadilan wajib memanggil para pihak secara sah dan patut sebagai prasyarat pemeriksaan. Kewajiban ini mewujudkan asas audi et alteram partem, yaitu memberikan kesempatan yang seimbang kepada para pihak untuk hadir dan menyampaikan pembelaan. Apabila pemanggilan tidak memenuhi ketentuan hukum acara,...
Read MoreMinister of Law Regulation Number 49 of 2025 and Tightening of PT Administration: Governance Reform or Overregulation?
The enactment of Regulation of the Minister of Law of the Republic of Indonesia Number 49 of 2025 concerning the Requirements and Procedures for the Establishment, Amendment, and Dissolution of Limited Liability Companies (“Permenkum Number 49 of 2025”) marks an important change in the administrative regulations of Limited Liability Companies (PT). This regulation introduces new...
Read MorePermenkum No. 49 Tahun 2025 dan Pengetatan Administrasi PT: Reformasi Tata Kelola atau Overregulasi?
Berlakunya Peraturan Menteri Hukum Republik Indonesia Nomor 49 Tahun 2025 tentang Syarat dan Tata Cara Pendirian, Perubahan, dan Pembubaran Badan Hukum Perseroan Terbatas (“Permenkum No. 49 Tahun 2025”) menandai perubahan penting dalam pengaturan administrasi Perseroan Terbatas (PT). Regulasi ini memperkenalkan kewajiban administratif baru, khususnya terkait pelaporan tahunan bagi Perseroan Persekutuan Modal dan pelaporan keuangan bagi...
Read MorePERMA Number 3 of 2025: Corporate Tax Crimes, or a Threat to Beneficial Owners?
Supreme Court Regulation Number 3 of 2025 (“PERMA Number 3 of 2025”), which was announced on December 10, 2025, and came into effective on December 23, 2025, is an important milestone in the renewal of the approach to criminal tax law enforcement. This regulation was issued as a guideline for courts in handling criminal cases...
Read MorePERMA No. 3 Tahun 2025: Pidana Perpajakan Korporasi, atau Ancaman bagi Pemilik Manfaat (Beneficial Owner)?
Peraturan Mahkamah Agung No. 3 Tahun 2025 (“PERMA No. 3 Tahun 2025”) yang ditetapkan pada tanggal 10 Desember 2025 dan mulai berlaku sejak diundangkannya pada 23 Desember 2025, menjadi tonggak penting dalam pembaruan pendekatan penegakan hukum pidana perpajakan. Regulasi ini diterbitkan sebagai pedoman bagi pengadilan dalam menangani perkara pidana di bidang perpajakan. Latar belakang lahirnya...
Read MoreCorporations as Legal Entities in the New Criminal Code: How Are Corporations Held Criminally Responsible?
The enactment of Law No. 1 of 2023 on the Criminal Code (“New Criminal Code”) has brought fundamental changes to Indonesia’s criminal law system. One of the most significant changes is the recognition of corporations as subjects of criminal law. Whereas previously Indonesian criminal law was oriented towards individual/personal liability, the New Criminal Code explicitly...
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