In this article, we will delve into the trend cases related to the DJPs losses and wins against corporate taxpayers specifically in tax disputes involving corporate PPh. Our discussion will be based on an understanding of the applicable provisions on corporate PPh and mechanism to settle tax dispute, as well as analysis of various Supreme Court decisions, particularly at the Judicial Review level in 2023

During the undertaking of various business activities, business actors should observe their responsibilities to the community and the surrounding environment. As a consequence, business actors, particularly companies, should focus not only on the economic dimensions of their operations but also on the social ones. These kinds of responsibilities are reflected through various Corporate Social and Environmental Responsibilities, which are expected to improve community welfare and protect the surrounding environment

The National Cyber and Crypto Agency (Badan Siber dan Sandi Negara/BSSN) has introduced two new frameworks that specifically address the handling and reporting of cyber incidents as well as the establishment of cyber-incident quick reaction teams. Both of those frameworks have specified the mandates of protecting electronic system of vital information infrastructure (Infrastruktur Informasi Vital IIV) and non-IIV electronic system organizers (Penyelenggara Sistem Elektronik/PSE), as well as outlining the involvement of affected PSE, particularly in terms of the mitigation of and recovery from cyber crises, as well as estimations of the impacts of and losses that result from said crises.

In order to prevent the occurrence of acts of gratification that can be classified as bribery, companies should establish internal policies and codes of conduct that set out various preventive measures, including in relation to the sending of hampers/parcels to their affiliates during Eid Al Fitr events, as well as to State Officials. In this regard, prior to sending any hampers/parcels to State Officials, companies should check the relevant regulations that apply within said institutions in order to gain an understanding of the types of gratuities that are not subject to the reporting obligation

The article delves into the recent signing of five cooperation agreements between the Ministry of Foreign Affairs and the Indonesian Supreme Court that focus on technical regulations for the handling of requests for judicial assistance during cross-border civil cases. These agreements originate from an official Memorandum of Understanding that was signed between the two state bodies and that cover various technical and operational aspects that aim to streamline the processes associated with judicial assistance

Amendment emphasized the limitation of personal belongings and consignment of goods through an airplane postal of goods that originally featured under Regulation 36/2023

Indonesia has laid out the groundwork for further accelerated development of its national gaming industry. In this regard, 2024 is expected to be a remarkable year and should go a long way towards establishing a competitive national gaming industry within the country.

The Financial Services Authority (Otoritas Jasa Keuangan/OJK) has introduced Regulation 1/2024 as a response to currently dire situation that Rural Banks (Bank Perekonomian Rakyat BPR), in which said framework is expected to improve the overall management of any BPRs productive and non-productive assets (collectively referred to as Assets). Amongst other mandates, Regulation 1/2024 has introduced a new mandate for BPR, which will now have to ensure that all necessary measures are taken in order to settle any non-productive Assets, including confiscated collateral (Agunan yang Diambil Alih/AYDA) and abandoned property.

The new framework outlines key obligations for digital platform companies, including the prioritization of news from press companies and the implementation of training programs aimed at supporting quality journalism

The government will likely adopt a number of provisions that currently feature under the EUs Digital Services Act and Digital Markets Act and promulgate them as Implementing Regulations to the ITE Law. Looking forward, the government is currently in the process of formulating the relevant provisions and is expected to issue a final draft by the fourth quarter of 2024 at the latest