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Insights from Indonesia
Integrity and compliance as one of B20 Indonesia priorities
Integrity in business is not about compliance box-ticking and risk management. Rather on how to protect the organization, its assets, and its reputation to secure long-term sustainable value.
New Government Regulation on Taxation of Benefits in Kind
GR-55 stipulates the types of benefits in kind that are taxable, tax exempt, and tax deductible, as well as determining their value for tax purpose. GR-55 also sets out the tax obligation for both the employer/remuneration provider and the recipient/employee.
Green bonds, the way to drive more sustainable development in Indonesia
Green bond issuance is growing in prominence as the public is aware of climate change's impacts. Surpassed the half-trillion mark for the first time since launching years ago. What is a green bond?
Income tax treatments for Benefits in Kind (“BIK”)
On 27 June 2023, the Minister of Finance (MoF) issued Regulation No. 66/2023 (PMK 66) in relation to income tax treatments for Benefits in Kind (BIK). PMK 66 is the long-awaited implementing regulation for Article 32C paragraphs (d) and (n) of the Income Tax Law No 7/2021 (“HPP Law”) and Article 31 of Government Regulation No 55/2022 (GR 55). PMK 66 is effective 1 July 2023.
How can carbon pricing help in reducing emissions?
Businesses should analyze the costs and benefits of reducing emissions through feasible mitigation solutions in the face of mandatory carbon pricing.
Riding the wave of Indonesia’s financial services growth
Indonesia’s booming financial services sector is becoming increasingly sophisticated as new players look for exciting opportunities in this fast-growing nation.
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