The filing requirement now extends to every Capital Partnership Company, regardless of audit status. Enforcement begins in November 2026, and CVs, firms and PTs no longer qualify for the 0.5% final tax.

While Standard on Auditing (SA) 600 strengthens the responsibilities of the Group Auditor, successful group audits also depend heavily on the quality and responsiveness of the Component Auditor.

Through *HLB Inspired*, we explore a wide range of topics, including accounting, auditing, taxation, Environmental, Social and Governance (“ESG”), corporate governance, and other strategic issues.

This major commitment shows increased confidence in the potential of the digital economy and strategic sectors in Indonesia. The focus of investment is directed at the energy sector, infrastructure, and green economy development. This step is an important momentum for industry players for driving sustainable growth.