Mikail Jaman (Mikail Jam'an) reveals critical PSAK 72 transition strategies: retrospective restatement vs cumulative impact adjustment. This article covers practical guidance for completed contracts, contract modifications, and special disclosure requirements companies must prepare before 2020 implementation.

Mikail Jaman (Mikail Jam'an) highlights that The enactment of PSAK 72 concerning Revenue from Customer Contracts, which requires implementation since the 2020 accounting year, can have a significant effect on the income position in the company's income statement. For this reason, prior to the closing of the 2020 financial statements, the company's management needs to assess and prepare several things to prevent error in the 2020 financial statements.

Taxation of Dividends according to the Job Creation Law in Indonesia The issuance of the Job Creation Law No. 11 of 2020 has changed several provisions in taxation, one of which is the taxation of dividends. Before going into the section on

As a taxpayer, it is important to know tax audit process so that you can be prepared for the worst.

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