Pendaftaran Perusahaan Indonesia

PSAK 120 (aligned to IFRS 20) may change how Indonesian rate-regulated businesses recognise profit and present regulatory assets and liabilities. This guide sets out a practical roadmap to confirm scope, map tariff and true-up mechanics, redesign data and close workflows, and build audit-ready documentation ahead of adoption.

PMK 55/2026 makes taxpayer representative authority a higher-risk control point, so SMEs need a clear way to grant, evidence, monitor, and revoke access in Coretax. This guide sets out a practical framework for least-privilege access, segregation of duties, approval matrices, logging, periodic re-validation, and clean offboarding to protect corporate tax data and maintain continuity.

Wildfire haze can disrupt attendance, transport, and site operations in ways that break payroll cut-offs and create inconsistent absence and pay outcomes. This guide lays out a practical playbook for decision rights, documentation, payroll scenarios, and a T-30/T-7/Day 0 timeline to keep payroll, BPJS processing, and board-level continuity records clean.

DJP’s improved access to the eJurnal portal helps Indonesian SMEs find official tax guidance faster and document what they relied on when applying VAT and withholding rules. Used as part of monthly routines, it can strengthen tax governance, reduce avoidable errors, and improve audit readiness through 2024–2026.

Indonesia’s integrated school program funding and procurement can create repeatable tender opportunities for education, edtech, and services SMEs, but admin compliance is often pass/fail. This guide explains how PT vs PT PMA choices, tender-grade accounting and tax processes, and audit-ready payroll setup reduce disqualification and payment delays in 2024–2026.

Under-16 access controls and school device restrictions can change who pays for EdTech in Indonesia, how services are bundled, and when revenue should be recognised. This article outlines the practical accounting and tax pressure points—VAT, withholding tax, partner contracting, and audit evidence—so finance teams can stay consistent through 2026 shifts.