Insights
Guidance on audit, tax and regulation
Practical notes from our practice written for finance leaders and audit committees.
Tax deduction substantiation: the evidence auditors expect
Not all expenses are deductible — and even deductible ones fail without evidence. See what auditors expect for common deductions, and what sinks a claim.
Entity structure optimization: When and how to restructure for growth
Most companies start with a single entity. As you scale, your structure may no longer fit your business. Here is how to evaluate whether restructuring makes sense—and the common structures that scale.
Dividend distributions: Tax treatment, timing, and compliance
Distributing profit to shareholders seems straightforward until tax complexity emerges. Here is how Indonesian tax law treats dividends, when to distribute, and what compliance steps are non-negotiable.
Internal controls that actually scale: Moving from chaos to systems
Most companies implement internal controls when they are forced to by regulation or audit pressure. Building them early scales your team and prevents the control gaps that cost you later.
Fixed asset management: depreciation and the audit findings to avoid
Fixed assets look simple until you audit them. Capitalization choices, depreciation methods and disposal treatment turn into audit findings when handled inconsistently. Learn how to sidestep the most common pitfalls.
Year-end close checklist: preparing for a clean audit
Year-end close is where careless preparation surfaces as audit findings and restatements. This checklist keeps month-end surprises and audit delays off the table.
Preparing for a statutory audit: a readiness checklist for Indonesian companies
What finance teams should have in place before fieldwork begins — so the audit runs faster, cleaner and with fewer surprises.
Related party transactions: Documentation and scrutiny
Related party transactions are common, but regulators scrutinize them heavily. Know what to document, which red flags trigger audits, and how to prepare defensively.
Cross-border payments: The compliance flow you need to know
Moving money across borders sounds simple until tax and regulatory rules apply. Here is the step-by-step flow every payment must follow—and where companies most often trip up.
Transfer pricing essentials: what regulators scrutinize
Transfer pricing rules exist to prevent profit shifting, but the documentation demands are dense. Understand what Indonesian authorities scrutinize — and how to prepare for it.
Building a tax compliance calendar your business can actually keep
Recurring Indonesian tax obligations fall into predictable rhythms. A simple calendar turns compliance from a monthly fire drill into routine.
What OJK-regulated entities should expect from their auditor
Auditing a bank, capital-market participant or non-bank financial institution carries obligations that go beyond a standard corporate audit. Here is what changes.
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