
Indonesia’s QR Code Payment System Faces Scrutiny from the U.S.
Recently, the U.S. government listed Indonesia’s standardized QR code payment system—QRIS (Quick Response Code Indonesian Standard)—as a potential trade barrier in its official 2025 National Trade Estimate (NTE) Report…

Strategic Decisions in a Global Landscape: What Apple’s Investment in Indonesia Means for Foreign Investors
Indonesia has once again captured global attention – this time, with one of the world’s most influential tech giants taking center stage: Apple Inc. According to reports, Apple has decided to establish a manufacturing facility in Indonesia for its Apple Tag product. ..

Why Chinese Enterprise Should Look to Indonesia Amid Escalating U.S – China Trade Tensions
As the U.S continues to tighten its trade policies toward China, including plans to raise tariffs on some Chinese goods to as high as 145% many global manufacturers are actively rethinking their supply chain strategies…

Indonesia’s New Era of Tax Digitalization: How Does the Core Tax System (CTS) Reshape Tax Administration?
In this digital era, technology has influenced almost all aspects of life, including taxation. One of the innovations that is being implemented in Indonesia is the new tax administration system: Core Tax. This system aims to improve tax administration efficiency,..

Accurate Tax Refund, Compliance and Tax Relief – A Complete Analysis of Indonesian Tax Refunds
In the realm of taxation, tax restitution refers to the refund of overpaid taxes to taxpayers, which can occur for several reasons. Tax restitution is the return of excess tax payments made by taxpayers to the government. This situation may arise if a taxpayer has paid extra..

Indonesia’s New VAT Policy: The Strategic Logic Behind the 12% Tax Rate and The 11% Retention
Starting in 2025, Indonesia introduced an important change to its Value Added Tax (VAT) system by increasing the rate from 11% to 12%. This move aims to boost government revenue, especially as the country seeks to finance large-scale infrastructure projects and public services…

Building Trust in Indonesia Through Governance: Insights into the ASEAN Scorecard
Di era globalisasi yang serba digital ini, perusahaan dituntut untuk mampu menjalankan kegiatan bisnisnya sesuai dengan peraturan dan kebijakan yang berlaku dan juga mampu mengungkapkannya (disclosure) kepada shareholders dan stakeholders terkait…

Perkembangan ASEAN Corporate Governance Scorecard (ACGs)
ASEAN Corporate Governance Scorecard (ACGS) adalah suatu parameter Corporate Governance sebagai hasil inisiatif dari ASEAN Capital Markets Forum (ACMF) yang bertujuan untuk meningkatkan standar dan praktik tata kelola perusahaan di kawasan ASEAN…

A Comprehensive Guide to Tax Filing for Chinese Companies in Indonesia
As Chinese companies continue to expand in the Indonesian market, proper tax filing is not only a legal requirement but also a crucial aspect of ensuring smooth and stable business operations. In Indonesia, the annual tax filing (SPT, Surat Pemberitahuan Tahunan) is a legal obligation that all taxpayers…

A Comprehensive Analysis of Indonesia’s Tax Holiday Policy: Assisting Chinese Investors Seize New Opportunities
As a rapidly growing economy, Indonesia is accelerating its efforts to attract foreign direct investment to boost infrastructure development and economic growth. The tax holiday policy is one of the key incentives the Indonesian government offers to foreign enterprises…