Our Publications

A Practical Guide to the New and Revised Indonesian Financial Standards for 2018

This publication is a practical guide to the revised Indonesian Financial Accounting Standards (“IFAS”) and new interpretation which comes into effect in 2018. In order to further align IFAS with global standards, the Indonesian Financial Accounting Standards Board (“DSAK-IAI”) has amended several existing standards, containing amendments and annual improvement projects and introduces new Standards & Interpretations.

Start adding items to your reading lists:
or
Save this item to:
This item has been saved to your reading list.

Oil and Gas in Indonesia ─ Investment & Taxation Guide

The 9th edition of the PwC Indonesia Oil and Gas in Indonesia – Investment and Taxation Guide Taxation Guide captures the latest tax and regulatory changes that have occurred in the oil and gas industry during the past year, including our early views on the new “Gross Split” PSCs. It has been written as a general investment and taxation guide for all stakeholders interested in the oil and gas sector in Indonesia. Oil and gas production has a long and relatively successful history in Indonesia, with the sector historically characterised by its relatively stable and well-understood regulatory framework. In many areas, including the development of the Production Sharing Contract (PSC) model and the commercialisation of Liquefied Natural Gas (LNG), Indonesia has been an international pioneer. However, the industry is arguably now in a transitional phase, with a growing domestic need for gas for both consumers and industrial use. Indonesia’s production and opportunity profile has also moved steadily away from oil and towards gas – a trend which may ultimately represent a permanent shift.

Start adding items to your reading lists:
or
Save this item to:
This item has been saved to your reading list.

Energy, Utilities & Mining NewsFlash No.63/2018 - New Tax Rules for Gross Split PSCs

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.

Start adding items to your reading lists:
or
Save this item to:
This item has been saved to your reading list.

Exploring Alternative Solutions to Infrastructure Financing

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.

Start adding items to your reading lists:
or
Save this item to:
This item has been saved to your reading list.

Insights


Featured videos

Get to know our leadership, keep up with our latest news, press releases and our selection of translated infrastructure articles. 

Visit our media centre

 

Indonesia Banking Survey 2017: Weathering the rise in credit risk – What’s next for banks in Indonesia?

Explore the results

Our alumni programme is about helping you stay a part of the PwC community and connecting you to former colleagues, mentors and friends who have made an impact in your career. It’s also about keeping you up to date with current business issues and regulatory changes through the firm’s various publications, reports and events.

Join our Alumni programme
Follow PwC Indonesia