Any parties wishing to file complaints with the Directorate-General of Taxes (Directorate-General) regarding taxation services or crimes, or regarding the code of ethics, code of conduct and disciplinary procedures that apply to employees of the Directorate-General (collectively referred to as Complaints) may submit their Complaints through any of six official submission channels that are managed by the Directorate-General. These submission channels break down as follows: 1) Phone; 2) Email; 3) The official website of the Directorate-General; 4) Official taxpayer portals; 5) In-person submissions; and 6) Written submissions. Ultimately, reporting parties are entitled to secure information on any follow-ups to the handling of their submitted Complaints through official channels.

This new Regulation clarifies that the various duties and functions associated with State-Owned Enterprises (Badan Usaha Milik Negara BUMN) that were previously the responsibility of the Ministry of BUMN (Ministry) have now been integrated into the duties and functions of the new BUMN Regulatory Agency (Badan Pengaturan BUMN BP BUMN). This new framework also revises various core duties and functions involved in the regulation of BUMN, including the addition of the management of BUMN Series A Dwiwarna shares dividends to the function list. This new framework has also revised the original organizational structure of the Ministry, which is set to be assumed by BP BUMN, through the incorporation of certain functions that were not originally the domain of the Deputies of the Ministry

This Circular has now significantly expanded the list of applications and mandatory reports that conventional and sharia pawnshop companies (collectively referred to as Companies) must submit in order to secure permits and approvals in comparison with this new frameworks forerunner. Moreover, in addition to being required to submit self-assessments during the submission of approval applications or reports, Companies are also now required to retain printed copies of all permits and approval documents during their validity periods.

Holders of intellectual property (IP) rights (e.g. copyrights, patents, trademarks and so forth) and/or IP rights licenses who have registered with the Directorate-General of Intellectual Property are entitled to file reports of alleged IP infringements that are committed through electronic systems that process and store electronic information and/or documents. Submitted and verified reports that conclude that the elements of an IP infringement through an electronic system have been met may result in the partial or full closure of relevant sites, as well as access blocking, account closures and/or content removal

In addition to newly outlining a total of 12 elements of tourism ecosystems as the overall basis for tourism governance, this Third Amendment now revises various rights and obligations that apply to both tourists and businesses operating within the tourism sector. Furthermore, the Third Amendment also allows levies (pungutan) to be imposed upon foreign tourists by the government and offers greater clarity in terms of the various forms of fiscal and non-fiscal incentives that are available to tourism businesses.

This Decree establishes clearer rules on how additional health insurance may be used to cover extra costs (differential cost payments) whenever participants seek treatment above the classes that they are covered under. In this regard, said higher levels of treatment should be decided through coordination between healthcare facilities, the Social Security Administrator for Health (Badan Penyelenggara Jaminan Sosial Kesehatan BPJS Kesehatan) and additional health insurers. Specifically, cost-sharing limits have been set at 250% of the National Health Insurance Program (Jaminan Kesehatan Nasional/JKN) tariff for healthcare facilities, with BPJS Kesehatan covering 75% and additional insurers meeting the remainder of the costs up to a limit of 175%, subject to the details of individual insurance policies and any special arrangements that may exist between healthcare providers and additional health insurers.

While maintaining the core obligations for the submission of reports that address the distribution of staple and essential goods, this new framework has now expanded the list of official distributors who will be subject to this obligation through the inclusion of distributors that operate under Standard Classification of Indonesian Business Fields (Klasifikasi Baku Lapangan Usaha Indonesia/KBLI) codes 46323 and 46900. In addition to expanding the various types of administrative sanctions that are available through the inclusion of the forced closure of business locations, this new framework also affirms that any failure to meet report submission deadlines and/or failure to submit required reports in line with certain conditions may result in the imposition of administrative sanctions.

The Financial Services Authority (Otoritas Jasa Keuangan/OJK) has updated the asset and liability management framework for insurance and reinsurance companies (collectively referred to as Companies) by replacing Medium Term Notes (MTN) with Securities in the Form of Bonds and Sukuk (Efek Bersifat Utang dan Sukuk EBUS) without any public offerings. Additionally, Companies are now required to draw up quarterly financial statements in line with Indonesian accounting standards. Furthermore, Companies annual financial statements must be approved through general meetings of shareholders (Rapat Umum Pemegang Saham/RUPS) within six months of the end of the relevant financial year.

This Circular sets out details of the mandatory application of the Internal Liquidity Adequacy Assessment Process (ILAAP) by conventional and sharia commercial banks, as well as sharia business units (collectively referred to as Banks). Banks are required to draw up and submit ILAAP reports to the Financial Services Authority (Otoritas Jasa Keuangan/OJK) during initial submission periods that are determined in line with their Bank Core Capital Categories (Kelompok Bank berdasarkan Modal Inti/KBMI). It should be noted that the earliest initial submission timeframe commences in December 2026, while Banks are required to complete one-year trial submissions ahead of this initial submission period.

Regulation of the Government No. 48 of 2025 on Control of Abandoned Areas and Lands (Regulation 48/2025) introduces a substantially updated framework for the control of Abandoned Areas and Land by redefining the abandonment criteria, tightening enforcement timelines, and expanding both the exemption and objection mechanisms. This Regulation also adds a number of new notification requirements while broadening the use purposes for National General Reserve Land (Tanah Cadangan Umum Nasional/TCUN) to include minister-determined priorities such as low-income housing and transmigration programs.