Learn about the requirements for claiming input VAT newly identified during a tax audit and assessed through an SKPKB.

Transfer pricing verifies whether related-party transactions reflect arm’s length conditions. Method selection, comparables, and the analysis period are essential to preventing tax disputes.

Under PSAK 72, revenue recognition is not determined simply by when cash is received. Instead, it depends on when a company satisfies its performance obligations and transfers control of the goods or services to the customer.

A tax audit is an integral component of tax regulatory oversight. Within Indonesia’s self-assessment system, the tax cycle moves from voluntary compliance toward administrative enforcement.

As a palm oil enterprise expands its operations, building an integrated compliance architecture becomes essential. A proactive approach does more than protect the bottom line from unexpected tax assessments and penalties. It also improves corporate g...

Transactions that appear straightforward do not necessarily result in straightforward tax treatment. In the context of demurrage, differing interpretations of the underlying substance of a transaction may give rise to VAT adjustments and tax disputes...