Category
Opinion
Showing 1-19 of 151 items
articleSingle-Gate Natural Resource Exports and Their Impact on Transfer Pricing
Single-gate natural resource exports via state-owned enterprises could reshape Indonesia’s transfer pricing and export governance.
Jul 20, 2026
articleDeferral of Tax Refunds: Between Fiscal Stability and Business Pressure
The deferral of tax refunds raises concerns over business liquidity and legal certainty, prompting calls for balanced fiscal policy solutions.
Jul 6, 2026
articleThrough Public CbCR, Australia Reshapes the Face of Tax Transparency
Australia's Public CbCR makes tax data public, boosting transparency while creating new compliance and reputational risks for multinationals.
Jul 6, 2026
articleFiscal Corrections to Rebates, “3M”, and Business Realities
Differing views on rebates can trigger tax disputes. Proper documentation helps ensure rebates qualify as deductible business expenses.
Jul 6, 2026
articleA Note on Coretax Relief at the Eleventh Hour
The 2026 Corporate Income Tax Return filing relief raises questions over Coretax readiness, filing certainty, and the effectiveness of the tax system.
Jul 6, 2026
articleHow to Safely Avoid the Risk of Fraudulent Tax Invoices
Fraudulent tax invoices pose a serious risk of exposing taxpayers to criminal proceedings through a preliminary evidence audit. This article discusses the causes, impacts, and mitigation measures, such as vendor verification, transaction validation, and stronger internal controls, to maintain compliance and business continuity.
Apr 20, 2026
articleThe Smile Curve and Tax Sovereignty
The Smile Curve highlights the imbalance in value creation in transfer pricing disputes and its implications for tax sovereignty. This article examines the shift from value chains to value networks, critiques the concept of value, and explores the tug-of-war over taxing rights in the digital economy.
Apr 15, 2026
articleUnderstanding Cooperative Compliance and Tax Control Framework: The Foundation of Future Tax Compliance
The Tax Control Framework (TCF) serves as a fundamental foundation in the implementation of Cooperative Compliance. This article examines the principles, objectives, and benefits of TCF in fostering tax compliance grounded in transparency and justified trust.
Apr 14, 2026
articleMerger Rules Revised, Danantara Granted a “Red Carpet” for State-Owned Enterprises Restructuring
The amendment to PMK No. 1/ of 2026 shortens the post-merger business continuity period to four years and opens a broader scope for state-owned enterprises restructuring by Danantara. This analysis examines its implications for corporate flexibility, tax certainty, and consolidation strategies.
Apr 13, 2026
articleTesting the Relevance of ITA 23 on Courier Services
The treatment of ITA 23 on courier services remains a grey area, affecting tax administration. This article discusses the regulatory framework, analysis, and its implications for taxpayers.
Apr 10, 2026
articleTime to Re-Organize the Rules on Tax Decision Deadlines
This opinion underscores the urgency of amending the Tax Court Law to close regulatory gaps in decision deadlines. Such a reform is essential to strengthen legal certainty, judicial discipline, and trust in the tax system.
Apr 10, 2026
articleCredit Insurance vs. Bad Debt Allowance: Avoiding Distortion in Fiscal Corrections
Differences in the tax treatment of credit insurance and bad debt allowance often trigger fiscal corrections. Read on for the explanation, legal basis, and mitigation measures.
Apr 1, 2026
articleThe Convenience of Coretax Prepopulated Feature and the Risk of Overreliance by Taxpayers
The prepopulated data feature in Coretax makes the preparation of an Annual Corporate Income Tax Return easier due to the integration of tax credit and asset depreciation data. However, this convenience may also create a false sense of comfort for taxpayers if the data is not verified. This article discusses the importance of data validation and internal control in tax reporting in the Coretax digital era.
Mar 16, 2026
articleCredit Rating vs Quotation: Should We Choose One?
Pressure in the financial market and a decline in credit ratings can affect bond yields and corporate borrowing costs. This article compares the credit rating and quotation approaches in assessing the arm’s length nature of interest on debt securities or bonds, particularly in intercompany loan transactions for transfer pricing analysis purposes.
Mar 13, 2026
articleProviding Souvenirs: the Risk of Double Taxation
Providing souvenirs such as mugs, calendars, or tumblers is often used by companies as a marketing strategy. However, this practice may create a double taxation risk relating to the imposition of VAT on free gifts. Here is the analysis of the VAT Law and Minister of Finance Regulation Number 11 of 2025 on the tax treatment of promotional goods in business activities.
Mar 10, 2026
articleEasing Cash Flow Pressure through Certificate of ITA 22 Exemption
ITA 22 withholding mechanism often creates cash flow pressure for companies. An SKB for ITA 22 can serve as a solution to help maintain liquidity.
Mar 6, 2026
articleTax Invoice Code 010 vs 070: Minor Error, Potential Tax Assessment
The difference between tax invoice codes 010 and 070 in bonded zone transactions may trigger tax corrections and even tax assessments due to an administrative mistake. This article discusses the consequences of using the wrong invoice code and the importance of a proportional approach in enforcing tax regulations.
Feb 19, 2026
articleWhen Promotion Leads to Corrections
Promotion expenses are often corrected during tax audits due to misclassification and incomplete nominative lists. This article discusses the requirements for treating promotion expenses as tax deductibles, the risk of disputes, practices in the Tax Court, and the importance of proper administrative governance.
Feb 16, 2026
articleTax Returns in the Era of Questionnaire-Based Coretax and the Risk of Silent Errors
Opinion on the Coretax tax return system based on questionnaires and the risk of silent errors. Learn how initial responses affect tax return completeness and potential fiscal adjustments.
Feb 9, 2026
