News

For many years, the Financial Accounting Standards for Entities Without Public Accountability (PSAK ETAP) served as the primary accounting framework for many small and medium-sized businesses in Indonesia. The standard was designed to simplify financial reporting for entities ... Read more

Expanding into Indonesia presents significant business opportunities—but navigating local regulations, licensing requirements, taxation, and ongoing compliance can be complex without the right guidance. At TGS AU Partners, we help businesses establish and manage their ... Read more

Jakarta, April 29, 2026 — KAP Agus Ubaidillah & Rekan (as a part of AU Partners Group) and Xpnd have officially established a strategic partnership aimed at strengthening and expanding integrated business services across Indonesia, with an initial focus on Jakarta, ... Read more

For PMA (Foreign-Owned Companies) operating in Indonesia, 2026 marks a critical shift from administrative compliance to fully monitored, system-driven corporate governance. With the full implementation of Minister of Law and Human Rights Regulation No. 49 of 2025, all ... Read more

A new legal reality: corporations are now criminal subjects For decades, Indonesia's criminal law targeted only individuals. Companies as legal entities enjoyed relative insulation from direct criminal prosecution. The New Criminal Code — Law No. 1 of 2023, ... Read more

If you are planning to expand your business into Thailand, your operations will most likely be centered in Bangkok. Bangkok serves as the country’s primary business, financial, and regulatory hub. Most foreign companies, regional headquarters, and professional service ... Read more

The enactment of Indonesia’s New Criminal Code (Law No. 1 of 2023) introduces a more structured and expansive framework governing the liability of directors and corporations—particularly in relation to financial reporting and corporate disclosures. Key highlights ... Read more