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Issue #30 · September 2026 · Mining & Industrial Policy
Indonesia's Mining Downstreaming
From Investment to Industrial Capability
Indonesia's mining downstreaming agenda is entering a new phase: moving beyond processing capacity toward broader industrial capability, including domestic supply chains, technology, skilled human capital, regulatory certainty and higher-value products.
Recent Publications
Issue #29 · September 2026 · Regulatory & Natural Resources
From Export Liberalisation to Strategic Export Governance
Government Regulation No. 24 of 2026 introduces a new governance framework for strategic natural resource commodity exports, including coal, crude palm oil and ferro alloy, with a transition toward full implementation from 1 January 2027.
Issue #28 · September 2026 · International Tax
From Policy to Measurable Impact
The OECD's 2026 economic impact assessment examines how the Global Minimum Tax is influencing effective tax rates, profit shifting incentives, investment decisions and international tax governance.
Issue #27 · August 2026 · Tax
From Tax Audits to Continuous Tax Supervision
SE-8/PJ/2026 reflects a more technology-enabled, data-driven and risk-based approach to taxpayer supervision, with implications for tax governance, documentation and continuous compliance.
Issue #26 · August 2026 · Regulatory
Strengthening the Legal Infrastructure of Indonesia's Carbon Market
Minister of Environment Regulation No. 10 of 2026 establishes the operational framework for the Carbon Unit Registry System (SRUK) and strengthens transparency, traceability and governance.
Issue #25 · August 2026 · Tax
Strengthening Professional Standards in Tax Representation
PMK No. 44 of 2026 introduces clearer competency, authorization and governance requirements for taxpayers appointing representatives in Indonesia.
Issue #24 · August 2026 · Legal & Regulatory
When Digital Commerce Meets AI Governance
Permendag No. 19 of 2026 brings AI into Indonesia's electronic-commerce regulatory framework and expands the focus on transparency, platform accountability and consumer protection.
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.
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Concise explanation of the technical or regulatory development.
Why does it matter?
Business implications for management, transactions and compliance.
What should be considered?
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Where is the risk?
Focus on exposure, documentation and defendable positioning.
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