Insights

Technical developments.
Business implications.

A professional knowledge centre for concise, practical perspectives across tax, legal, regulatory, transfer pricing and industry developments.

Current developments.
Clear business perspective.

Concise technical analysis designed for management, tax, legal and regulatory decision-makers.

RDJ Tax and Legal Insight Issue 44 - Beyond Institutional Reform
Issue #44  ·  October 2026  ·  Tax Disputes & Judicial Governance

Beyond Institutional Reform

Indonesia’s Tax Court Transition & Access to Justice

This edition examines Indonesia’s Tax Court transition and access to justice, distinguishing institutional reform from the procedural rights and obligations governing tax disputes.

Tax DisputesConstitutional LawJudicial Governance

Selected recent editions.

A curated library of recent RDJ Advisory Tax & Legal Insight publications.

RDJ Tax and Legal Insight Issue 43 - Tax Penalty Relief Is Not Automatic
Issue #43  ·  October 2026  ·  Tax Governance & Taxpayer Rights

Tax Penalty Relief Is Not Automatic

Understanding Compliance, Taxpayer Rights & Administrative Remedies

This edition examines conditional tax penalty relief, taxpayer rights and administrative remedies, distinguishing qualifying penalty relief from the underlying tax liability.

RDJ Tax and Legal Insight Issue 42 - Nickel at a Crossroads
Issue #42 · October 2026 · Mining & Market Outlook

Nickel at a Crossroads

Supply Growth, Market Balance & Investment Resilience

This edition explores nickel supply growth, market balance and investment resilience, highlighting the importance of market exposure and governance alongside Indonesia’s production scale.

RDJ Tax and Legal Insight Issue 41 - Beyond Compliance: Banking Strategy Meets Governance
Issue #41 · October 2026 · Banking Regulation & Corporate Governance

Beyond Compliance: Banking Strategy Meets Governance

Indonesia’s New Bank Business Planning Framework under POJK 17/2026

This edition explores bank business planning as a governance instrument, connecting strategy, prudential oversight and risk-based planning.

RDJ Tax and Legal Insight Issue 40 - Beyond the Deal: Competition Law and M&A Governance
Issue #40  ·  October 2026  ·  Competition Law & Corporate Transactions

Beyond the Deal: Competition Law and M&A Governance

Competition Compliance Beyond Corporate Closing

This edition explores Indonesia’s post-transaction notification framework and the importance of competition compliance beyond corporate closing, with a focus on control, financial thresholds, filing timelines and market assessment.

RDJ Tax and Legal Insight Issue 39 - From Mineral Resources to Investment Value
Issue #39 · October 2026 · Mining & Investment Governance

From Mineral Resources to Investment Value

Why Project Economics Matter More Than Resource Size Alone

This edition examines why geological potential is only the starting point for mining investment value, highlighting costs, cash-flow timing, market exposure and the quality of execution.

RDJ Tax and Legal Insight Issue 38 - Global Minimum Tax in Indonesia
Issue #38 · October 2026 · International Tax & Business Governance

Global Minimum Tax in Indonesia

Pillar Two Readiness, Compliance Architecture, and Business Implications

A general overview of Indonesia’s Global Minimum Tax framework under the OECD/G20 Pillar Two approach, including scope, charging mechanisms, safe harbour considerations, and key compliance obligations for in-scope multinational groups.

These publications are general updates and do not constitute legal, tax or other professional advice. Specific matters should be assessed based on the applicable facts and prevailing regulations.

Built for decision-makers,
not information overload.

Our publications are designed to explain what changed, why it matters and what management should consider next.

01

Tax

Tax developments, compliance perspectives, audit readiness, controversy and dispute topics.

02

Legal

Corporate legal, contracts, competition law, employment, regulatory compliance and dispute topics.

03

Regulatory

Practical perspectives on licensing, permits and sector-specific regulatory requirements.

04

Transfer Pricing

Documentation, benchmarking, APA, risk assessment, audit and dispute perspectives.

05

Industry

Business-focused commentary connecting technical developments with complex industries.

01

What changed?

Concise explanation of the technical or regulatory development.

02

Why does it matter?

Business implications for management, transactions and compliance.

03

What should be considered?

Practical questions and next steps for decision-makers.

04

Where is the risk?

Focus on exposure, documentation and defendable positioning.

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