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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.
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.
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.

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.
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.
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.