This new Amendment has now classified bribes, gratuities and other corruption-related payments as non-deductible expenses for income tax (Pajak Penghasilan ? ?PPh?) purposes, including payments that are made to foreign public officials. The Amendment also narrows eligibility for the 0.5% final PPh regime to individual taxpayers, eligible individual companies and cooperatives, while excluding several corporate forms (e.g. limited-liability companies, limited partnerships and firms) subject to transitional relief. In addition, digital content creators have now been specifically excluded from the new regime, while spouse- and company-level turnovers must now be consolidated during assessments of the Rp. 4.8 billion threshold

This new Decree has established a set of mandatory Minimum Energy Performance Standards (Standar Kinerja Energi Minimum/SKEM) and energy-saving labeling requirements for various categories of clean water pump products. Domestic producers and importers are now required to secure energy efficiency certification, affix standardized star-rating labels to product bodies and packaging, and comply with various quarterly reporting obligations

This new Amendment has officially broadened the scope of the manufacturing and processing industries that are eligible to enjoy excise exemptions so that it now encompasses the blending of petroleum refinery products with ethyl alcohol. This strategic expansion will allow downstream refineries and producers of clean energy to secure official Exemption Identification Numbers (Nomor Pokok Pengguna Pembebasan/NPPP) and has been designed to accelerate the national transition toward clean energy, as well as to strengthen national energy security

This Regulation establishes a framework for domestic procurements and imports of crude oil, oil fuel and/or liquefied petroleum gas (collectively referred to as ?Petroleum Products?) by State-Owned Enterprises (Badan Usaha Milik Negara ? ?BUMN?), Public Service Agencies (Badan Layanan Umum ? ?BLU?) and/or other business entities operating within the energy sector. Furthermore, in urgent circumstances, BUMN and BLU will be permitted to import said Petroleum Products, with BUMN in particular being allowed to engage in direct procurement arrangements and multi-year contracts

This Second Amendment mandates the use of the Online Self-Service Report Mobile (?SSR Mobile?) application as a prerequisite for determinations of customs channels for goods that are moved from Free-Trade Zones (?FTZ?) to other areas within customs areas. Business actors and Customs Service Management Companies (Pengusaha Pengurusan Jasa Kepabeanan/PPJK) must submit SSR Mobile notifications confirming goods loading or stuffing activities prior to the customs Service Computer System (Sistem Komputer Pelayanan/SKP) determining relevant processing channels for the submission of PPFTZ-01.

In addition to detailing the three Indonesian National Standard (Standar Nasional Indonesia/SNI) conformity assessment scheme (?Assessments?) facilities that can be offered by product certification agencies (Lembaga Sertifikasi Produk/LSPr) to micro- and small-scale enterprises (Usaha Mikro dan Kecil/UMK) during their Assessments (i.e. reduction in the number of personnel required to engage in Assessment activities, period of time necessary to carry out Assessments and product samples tested during Assessments), this framework also affirms that no sampling or testing is required during surveillance or recertification recesses, provided that the relevant raw materials, production processes and specifications remain unchanged.

This new Draft Regulation is set to significantly expand Indonesia?s oil-and-gas, data-governance regime through the extension of mandatory data classification, submission, confidentiality and utilization requirements to Target Injection Zone (Zona Target Injeksi/ZTI) exploration and carbon-storage activities. The new Draft Regulation will also modernize the licensing framework through a centralized online system and will introduce an automatic approval mechanism for data utilization permits, thereby reducing administrative uncertainty and accelerating regulatory processing in relation to carbon capture and storage-related business activities.

This new Amendment introduces enhanced flexibility for mining sector exporters who operate under bilateral trade agreements by permitting a reduced retention rate of 30% of export proceeds for a minimum of three months. However, concurrent directives mandate that these funds must be exclusively deposited in state-owned banks and also cap the rupiah conversion rate at 50%. The goal here is to ensure that all export proceeds are genuinely deposited in Indonesia in order to strengthen the domestic economic foundation amidst ongoing global uncertainties

This Letter introduces a proposed Annual Report framework for Artificial Intelligence (AI) business actors operating under Standard Classification of Indonesian Business Fields (Klasifikasi Baku Lapangan Usaha Indonesia ? ?KBLI?) Codes 62015 and 62194. The scope of reporting under this framework covers the following three core reporting aspects: 1) General information; 2) Technical information; and 3) Other types of information. The proposed Annual Report expands compliance obligations for businesses operating under KBLI Code 62015, as initially mandated under Regulation of the Minister of Communication and Digital Affairs No. 15 of 2025, beyond data security and governance activities alone.

This Draft Regulation is set to significantly strengthen the prudential and governance framework that applies to Secondary Housing Financing Companies (Perusahaan Pembiayaan Sekunder Perumahan ? ?PPSP?), which will now be exclusively represented by PT Sarana Multigriya Finansial (Persero), through the introduction of mandatory risk-based soundness assessments, stricter limits on non-performing financing and financing concentration. In this regard, PPSP will be required to implement more robust internal controls, maintain tighter financing quality standards and comply with an expanded set of reporting and governance obligations.