2024 印尼税收袖珍指南
本指南的内容时基于2023 年12 月31 日现行的印尼税 法及实际操作编制而成。
China Business Desk Publications
Pocket Tax Book
This is an unofficial Chinese translation of Pocket Tax Book in English. Whilst every care has been taken in the preparation of the translation, no responsibility or liability is accepted by PwC Indonesia as to the accuracy of the translation. We would recommended that users should refer to the official English version of the Pocket Tax Book in any doubt. No part of this unofficial translation may be reproduced or distributed by any method without our prior consent.
TaxFlash
This is an unofficial Chinese translation of TaxFlash in English. Whilst every care has been taken in the preparation of the translation, no responsibility or liability is accepted by PwC Indonesia as to the accuracy of the translation. We would recommended that users should refer to the official English version of the TaxFlash in any doubt. No part of this unofficial translation may be reproduced or distributed by any method without our prior consent.
Omnibus Flash
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创造就业综合法案更新 / 2021 年 3 月 / 第 8 期
新外商投资清单出台!
创造就业综合法案更新 / 2021 年 3 月 / 第 7 期
综合法案 | 税法改革的实施 条例 / 所得税 / 增值税 / 一般税收事项 / 过渡条款
创造就业综合法案更新 / 2021 年 1 月 / 第 4 期
解析劳工政策变化及其对财务报告的影响
创造就业综合法案 / 2020 年 11 月 / 第三期
印尼政府签发准证的突破！基于风险评级签发企业的营业许可和准证
创造就业综合法案 / 2020 年 11 月 / 第 2 期
创造就业综合法案—税法政策改革概要
创造就业综合法案更新 / 2020 年 11 月 / 第 1 期
创造就业综合法案签署生效
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Other Chinese Publications
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2022 年印尼财务会计
本刊旨在对 2022 年度生效的新发布和修订后的印度尼西亚财务会计准则（IFAS）提供实用指南。本刊包含了财务报告要求变更的总结，以协助企业理解该准则对流程、系统或业务的影响，以及由此带来的特定考量。
国际财务报告准则（IFRS）与印尼财务会计准则（IFAS）异同比较 - 2022 年
本出版物概述了自2022 年 1 月 1 日开始的年度报告期间印尼财务会计准则（IFAS）和国际财务报告准则（IFRS）之间的主要差异。
ESG Value Creation Journey - Chinese
环境、社会及治理（ESG）创造价值之旅
中国 - 东盟经贸合作 企业信心与展望调研报告
2021 年印尼财务会计准则修订的实务指南
本刊旨在对2021年度生效的新发布和修订后的印度尼西亚财务会计准则（IFAS）提供实用指南。
2020 年印尼财务会计 准则修订的实务指南
本刊旨在对 2020 年发布和生效的新准则和修订后的印度尼西亚财务会计准则（IFAS） 提供实用指南。我们总结了财务报告要求的变更，协助企业理解准则更新的信息及对以 后报告期将发生的变化作出准备
投资印度尼西亚
我们荣幸的向您介绍PwC印尼所编制的《投资印度尼西亚》。本指南归纳了28个印尼外商直接投资的常见问题，可作为计划在印尼投资或拓展业务的外国公司或投资者的一站式投资指南。
国际财务报告准则(IFRS) 与印度尼西亚财务会计准 则(IFAS)相似处及差异处 比较
本出版物概述了印度尼西亚财务会计准则（IFAS）与2018年1月1日开始的年度报告期间所適用国际财务报告准则 （IFRS）之间的主要差异
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This is an unofficial Chinese translation of our publications in English. Whilst every care has been taken in the preparation of the translation, no responsibility or liability is accepted by PwC Indonesia as to the accuracy of the translation. We would recommended that users should refer to the official English version of the publications in any doubt. No part of this unofficial translation may be reproduced or distributed by any method without our prior consent.
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Tax Publications
Our tax publications
PSAK 71 - Financial Instruments
The new standards for revenue and leases are not the only new standards to worry about for 2020—there is PSAK 71, Financial Instruments, to consider as well. Contrary to widespread belief, PSAK 71 affects more than just financial institutions. Any entity could incur significant changes to its financial reporting as the...
PSAK 72 - Revenue from Contracts with Customers
On 26 July 2017, the DSAK-IAI issued PSAK 72, a new standard for revenue recognition. PSAK 72 is adapted from IFRS 15 Revenue from Contracts with Customers. Almost all entities will be affected to some extent by the significant increase in required disclosures, but the changes extend beyond disclosures, and the effect...
PSAK 73 - Leases
In 2017 the Indonesian Financial Accounting Standards Board (DSAK-IAI) issued PSAK 73, ‘Leases’, and thereby started a new era of lease accounting for lessees. Whereas, under the previous guidance in PSAK 30, Leases, a lessee had to make a distinction between a finance lease (on balance sheet) and an operating lease...
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