New Regulation on Preliminary Tax Refund
New Regulation on Preliminary Tax Refund
New Regulation on Bonded Logistic Centre / Acceleration of the Customs & Excise Permits Application
In this issue, we discuss amendments to IFRS 19, impairment of intercompany loans in separate financial statements, and issuance of ISAK 34.
Amendments to IFRS 9: Prepayment features with negative compensation and modifications of financial liabilities/ IFRS IC decision on interest and penalties related to income taxes.
On 28 December 2017, the Government issued GR No.53/2017 (“GR 53”) providing an initial outline of the tax rules for the recently introduced “gross split” PSCs. This is an important development, allowing investors to better model the economic outcomes of the gross split PSC.
This publication provides an illustrative set of consolidated financial statements, prepared in accordance with Indonesian Financial Accounting Standards (“IFAS”) and best practices in the market for a listed company.
The rise of infrastructure developments in Indonesia calls for alternative sources of financing and creative deal structures for funding. While this may be seen as a compounding opportunity for investment, the complexity it brings to taxation, accounting and other aspects of financial reporting cannot be discounted. This paper lays out the implications and several key considerations in designing and structuring commonly seen alternative financing solutions.
PwC Indonesia and the Independent Power Producers Association of Indonesia (ALPSI) prepared this report with the purpose of comprehending the current condition of the electric power industry in Indonesia, and the opportunities and challenges for the future.
The eighth edition of PwC Indonesia Oil and Gas in Indonesia ─ Investment and Taxation Guide 2017 captures the latest tax and regulatory changes that have occurred in the oil and gas industry during the past two years. It has been written as a general investment and taxation tool for all stakeholders and those interested in the oil and gas sector in Indonesia.
It is now more than eight years since the 2009 Law on Mineral and Coal Mining No. 4 of 2009 (the “Mining Law”) was promulgated. Our guide has been written as a general investment and taxation tool for all stakeholders and those interested in the mining sector in Indonesia.
Pocket Tax Book 2018 sets out tax law and practice as of 31 December 2017. It is intended to provide a general guide and is not aimed to provide a comprehensive understanding of Indonesia's prevailing tax system.
On the surface, small businesses seems an attractive market for insurers. However, their needs can be complex and traditionally have required a “high touch” personal service of a face to face agent or broker to provide advice and guidance, but at a lower premium than their larger corporate counterparts. Could digital hold the answer?
The PwC's 14th annual review of global trends in the mining industry analysis is based on the financial performance and position of the global mining industry as represented by the Top 40 mining companies by market capitalisation.
Insurance Banana Skins is piece of research conducted by PwC in association with the Centre for the Study of Financial Innovation (CSFI), an independent think tank. It's a survey of insurers and seeks out their views on current risk and future trends.
CEO Survey, aims to inform and stimulate the debate on how businesses are facing today’s challenges. Over the years, thousands of CEOs around the world have taken the time to share their views with us.
In PwC's Global Consumer Insights Survey 2018, which surveyed over 22,000 shoppers in 27 countries, consumers told us their shopping behaviours, habits and expectations when it comes to delivery, technology and AI.
Over 660 investment professionals gave us their views on global growth, threats to business, trust and the challenges of globalisation and disruption.
Change in the asset & wealth management industry is now accelerating at an exponential rate. Although the industry is set for growth over the next ten years, asset and wealth managers must become business revolutionaries, even disruptors, if they’re to survive and prosper. Now is the time for action.
Daniel Windaus, Working capital Partner, highlights some of the key findings from the latest PwC report on working capital. This the first time that our working capital experts have looked at working capital performance in relation to enterprise value - with interesting results. The report provides insight on sectors, territories and companies of all sizes.