Insights and updates on Indonesian taxation for your business.
A board-level test for Patriot Bond purchases covering the primary-market perimeter, lawful funds, beneficial ownership, commercial judgment and pending court cases.
A strategy for detecting and remediating nominee arrangements through connected data, governance, internal investigation and tax risk management.
A board-level map of asset loss, unenforceable nominee agreements, tax reassessments, beneficial ownership exposure, and corporate veil risks.
An analysis of nominee structures under Indonesian investment, company, land, contract, beneficial ownership, and corporate veil rules.
A board-level guide to legal title, beneficial ownership, control, economic benefit, and the business purpose behind nominee asset structures.
How share, land, account, intellectual property, and digital-asset nominee arrangements are revealed through funding, control, returns, and documents.
Testing nominee structures through Substance over Form, related-party control, beneficial ownership, income attribution, and Indonesian anti-avoidance rules.
A governance framework for inventories, Tax Control Frameworks, evidence, remediation, and board oversight of nominee-related tax risks.
The IDR 4.8 billion threshold remains, but gross revenue is calculated more comprehensively, including business income, independent professional services, certain final-tax income, and foreign income.