Latest Regulatory Series
REGULATION OF THE MINISTER OF INVESTMENT AND DOWNSTREAMING / HEAD OF THE INDONESIAN INVESTMENT COORDINATING BOARD NUMBER 3 OF 2025 CONCERNING AMENDMENT TO REGULATION OF THE MINISTER OF INVESTMENT / HEAD OF THE INDONESIAN INVESTMENT COORDINATING BOARD NUMBER 1 OF 2022 ON PROCEDURES FOR THE IMPLEMENTATION OF PARTNERSHIP IN THE FIELD OF INVESTMENT BETWEEN LARGE...
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PERATURAN MENTERI INVESTASI DAN HILIRISASI/ KEPALA BADAN KOORDINASI PENANAMAN MODAL REPUBLIK INDONESIA NOMOR 3 TAHUN 2025 TENTANG PERUBAHAN ATAS PERATURAN MENTERI INVESTASI/ KEPALA BADAN KOORDINASI PENANAMAN MODAL NOMOR 1 TAHUN 2022 TENTANG TATA CARA PELAKSANAAN KEMITRAAN DI BIDANG PENANAMAN MODAL ANTARA USAHA BESAR DENGAN USAHA MIKRO, KECIL, DAN MENENGAH DI DAERAH (PERMENINVESHIL 3/2025) IKHTISAR :...
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REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 59 OF 2025 CONCERNING REPURCHASE AND DIRECT SALE OF STATE SHARIA SECURITIES AND THE ISSUANCE OF STATE SHARIA SECURITIES AS EXCHANGE SERIES IN THE FRAMEWORK OF THE REPURCHASE OF GOVERNMENT BONDS (PMK 59/2025) SUMMARY: PMK 59/2025 was promulgated to regulate the management of...
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PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA NOMOR 59 TAHUN 2025 TENTANG PEMBELIAN KEMBALI DAN PENJUALAN SECARA LANGSUNG SURAT BERHARGA SYARIAH NEGARA SERTA PENERBITAN SURAT BERHARGA SYARIAH NEGARA SEBAGAI SERI PENUKAR DALAM RANGKA PEMBELIAN KEMBALI SURAT UTANG NEGARA (PMK 59/2025) IKHTISAR : PMK 59/2025 ini diterbitkan untuk mengelola transaksi surat berharga syariah negara di pasar domestik telah...
Read MoreTax Planning : A Lawful Method To Minimize Tax Liabilities
TAX PLANNING: A LAWFUL METHOD TO MINIMIZE TAX LIABILITIES In the commercial sphere, business entities invariably pursue maximum returns with minimal sacrifice. Such sacrifice represents a cost component that must be expended. One of the more substantial cost components is the obligation to discharge tax liabilities. However, these liabilities may be lawfully reduced minimized by...
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TAX PLANNING: CARA LEGAL MINIMALISIR TAGIHAN PAJAK Dunia usaha untuk mengkehendaki hasil maksimal dengan pengorbanan minimal. Pengorbanan merupakan komponen biaya yang harus dikeluarkan. Komponen biaya yang relatif besar adalah kewajiban perpajakan. Namun kewajiban perpajakan dapat ditekan (diminimalisir) dengan cara yang “legal” atau tidak melanggar hukum. Caranya dengan perencanaan pajak (Tax Planning) yang tepat. Apa itu...
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CIRCULAR LETTER OF THE DIRECTORS OF PT BURSA EFEK INDONESIA NUMBER SE-00003/BEI/08-2025 CONCERNING THE PROCEDURES FOR SUBMITTING REPORTS AND/ OR APPLICATIONS AS REGULATED BY THE TRADING REGULATIONS BY STOCK EXCHANGE MEMBERS TO THE STOCK EXCHANGE (SEDBEI 03/2025) SUMMARY: SEDBEI 03/2025 was issued to provide clarity and procedures for the submission of reports and/or requests by...
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SURAT EDARAN DIREKSI PT BURSA EFEK INDONESIA NOMOR SE-00003/BEI/08-2025 TENTANG TATA CARA PENYAMPAIAN LAPORAN DAN/ATAU PERMOHONAN YANG DIATUR DALAM PERATURAN PERDAGANGAN OLEH ANGGOTA BURSA EFEK KEPADA BURSA (SEDBEI 03/2025) IKHTISAR : SEDBEI 03/2025 diterbitkan untuk memberikan kejelasan dan tata cara penyampaian laporan dan/atau permohonan oleh Anggota Bursa Efek (Perusahaan Efek) kepada Bursa, sebagaimana diwajibkan oleh...
Read MoreDuty Of The Board Of Directors To Submit Financial Statements
DUTY OF THE BOARD OF DIRECTORS TO SUBMIT FINANCIAL STATEMENTS A financial statement constitutes a form of fiduciary duty and accountability of the Board of Directors (Direksi) in the management of a Company (Perseroan). Article 66 paragraph (1) of Law No. 40 of 2007 concerning Limited Liability Companies (“Company Law”) imposes an obligation on the...
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