In the Law on the Harmonization of Tax Regulations (UU HPP) which was validated by the government on October 29, 2021, it stated the new provisions as outlined in the amendment to the Value Added Tax Law (VAT Law) article 9A paragraph (1) regarding
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Fraud is an intentional act by an individual or management, those charged with governance, employees, or third parties, involving the use of deception to obtain an unfair or unlawful advantage.
The Law on Harmonization of Tax Regulations (HPP Law) has been ratified by the DPR and the Government in the DPR Plenary Meeting on October 7, 2021. One of the changes is Article 17 of the Income Tax Law. In the amendment article, the progressive
This audit standard’s draft exposure was issued as of December 19, 2019, which regulates the auditor's responsibility to communicate key audit matters in the auditor's report. The purpose of communicating the main audit is to improve the communicative value of the auditor's report by providing better transparency over the audits that have been carried out. Communication of key audit matters in the auditor's report may also give the intended user a basis to better connect with management and those responsible for governance about certain matters relating to the entity, the financial statements audited or audited
The ratification of PPSAK 13 (Revocation of Statement of Financial Accounting Standards) as of August 11, 2019, non-profit oriented entities no longer refer to PSAK 45 concerning Financial Reporting of Non-Profit Organizations. The presentation of non-profit entity reports will refer to ISAK 35 concerning Presentation of Non-profit Oriented Entities Financial Statements effective as of January 1, 2020.