However, when reading through the articles one by one, the most palpable change for taxpayers actually lies in the reduction and waiver of administrative penalties.

2027 Tax Supervision Focus: Business Groups & Prominent Individuals

Tax & Regulation

Oct 07, 2026 • Admin BATS

2027 Tax Supervision Focus: Business Groups & Prominent Individuals

The government has set the 2027 tax revenue target at IDR 2,593.4 trillion, focusing supervision on group taxpayers, affiliated transactions, and prominent individuals through Coretax system integration.

PER-12/PJ/2026: New Rules on Coretax SPT Amendments & Withholding

Tax & Regulation

Oct 01, 2026 • Admin BATS

PER-12/PJ/2026: New Rules on Coretax SPT Amendments & Withholding

Starting October 1, 2026, the replace scheme applies, under which the amended SPT fully replaces the previous SPT

Tax Debt Collection During a Change of Directors

Tax & Regulation

Oct 01, 2026 • Admin BATS

Tax Debt Collection During a Change of Directors

A change in management merely alters the collection order—it does not remove liability for the company's tax debt.

UN Global Compact Launches Sustainable Procurement Framework: Procurement as ESG Drivers

ESG & Sustainability

Oct 01, 2026 • Admin BATS

UN Global Compact Launches Sustainable Procurement Framework: Procurement as ESG Drivers

This framework does not add new reporting obligations; instead, it offers a concrete action map across every stage of the procurement cycle for the company's most material ESG issues.

Management Override & Collusion: ICOFR Limitations for Directors

Accounting & Audit

Sep 24, 2026 • Admin BATS

Management Override & Collusion: ICOFR Limitations for Directors

Internal control is designed to provide reasonable assurance, not absolute assurance.

Group-Level ICOFR: Managing Subsidiary Scope & Consolidated Reporting

Accounting & Audit

Sep 24, 2026 • Admin BATS

Group-Level ICOFR: Managing Subsidiary Scope & Consolidated Reporting

Group-level ICOFR is not merely the sum of individual ICOFR projects across entities, but a single consolidated assessment signed by the parent company based on reports submitted by its subsidiaries.

ICOFR Implementation Roadmap: From Materiality to Management Assessment

Accounting & Audit

Sep 23, 2026 • Admin BATS

ICOFR Implementation Roadmap: From Materiality to Management Assessment

ICOFR implementation is an annual cycle with an irreversible sequence: materiality dictates scope, scope determines documentation and testing volume, test results define remediation needs, and remediation outcomes govern the Management Assessment signed by the CEO and CFO.

Understanding ICOFR: Financial Reporting Reliability for Directors

Accounting & Audit

Sep 23, 2026 • Admin BATS

Understanding ICOFR: Financial Reporting Reliability for Directors

Signing a statement without an adequate testing basis is a real personal risk for Board members, not merely a corporate risk.

OECD Global Minimum Tax GIR Form Update: Changes & Key Impacts

Tax & Regulation

Sep 15, 2026 • Admin BATS

OECD Global Minimum Tax GIR Form Update: Changes & Key Impacts

Discover the September 2026 updates to the OECD Global Minimum Tax GIR form, including the Side-by-Side Safe Harbour and its compliance impact on MNEs in Indonesia.