Government Regulation (PP) No. 43 of 2025 on Financial Reporting officially took effect on September 19, 2025. This regulation represents a major milestone in building an integrated, transparent, and credible financial reporting ecosystem in Indonesia.

For CEOs, CFOs, and business leaders, it reshapes how companies prepare, submit, and disclose their financial reports.

 

 

About Government Regulation (PP) 43/2025 on Financial Reporting

PP 43 of 2025 is derived from Law No. 4 of 2023 on the Development and Strengthening of the Financial Sector (P2SK Law). Its main objective is to establish a unified, efficient, and digital-based national financial reporting framework.

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Internal Control and Governance

The regulation introduces the Financial Reporting Shared Platform (Platform Bersama Pelaporan Keuangan/PBPK), which serves as a single-window national financial reporting system connecting all entities— from banking and capital markets to insurance, finance, and non-financial businesses.

 

 

Financial Reporting Obligations Under PP 43/2025

The regulation significantly broadens financial reporting obligations. It now includes not only financial institutions and public companies but also entities that interact with the financial sector, such as:

  • Borrowers or debtors of financial institutions

  • Investment recipients

  • Business partners of financial institutions

  • Medium-sized enterprises with formal bookkeeping

Key Compliance Requirements

  1. Mandatory submission through PBPK, implemented gradually.

  2. New National Financial Reporting Standards.

    • To be set by an independent Financial Reporting Standards Committee (KSLK) replacing PSAK in the long term.

  3. Competent Financial Preparers.

    • Financial reports must be prepared by licensed accountants or public accountants.

  4. Administrative Sanctions.

    • Applicable to entities that fail to report or violate data confidentiality requirements.

 

 

PP 43/2025 Implications for Businesses

1. Higher Transparency Standards

Financial reports must be standardized, auditable, and verifiable by regulators and investors.

2. Digital Transformation of Accounting Systems

Companies must ensure their accounting and ERP systems are digitally integrated with PBPK.

3. Increased Compliance Costs and Competency Needs

Businesses must employ or engage certified accounting professionals to meet compliance requirements.

4. Impact on SMEs and Medium Enterprises

Entities that engage with financial institutions are now considered reporting entities.
Micro enterprises remain voluntary, yet early preparation is highly recommended.

 

 

Strategic Steps for Compliance

  1. Implement digital accounting software compatible with PBPK.

  2. Conduct periodic internal and external audits.

  3. Provide financial reporting training for accounting teams.

  4. Consult professional public accountants for compliance review.

  5. Strengthen corporate transparency and governance culture.

 

 

Professional Solutions Regarding The Changes

We offer integrated services to help your company comply with PP 43 of 2025 on Financial Reporting, including:

1. Accounting and Financial Reporting Services

Preparation of financial statements compliant with national standards and PBPK integration.

2. Audit and Assurance

Independent verification of financial reports to ensure regulatory compliance and reliability.

3. Financial Information System Implementation

Development of digital accounting systems for efficient and secure financial reporting.

 

 

Conclusion and Next Steps

PP 43 of 2025 on Financial Reporting marks Indonesia’s transition into a new era of transparent and digital financial governance. Companies that adapt early will gain trust, efficiency, and easier access to financing.

Contact our professional team at info@au-partners.com today to discuss compliance with PP 43 of 2025 and prepare your company for the digital financial reporting era.

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