An overview of recently issued Implementation Bulletins
How Implementation Bulletin Vol. 13 might affect your accounting and reporting practices? Do you need to revise your accounting policies for interest and penalties arising from disputes on corporate income tax?
This publication highlights the topic discussed in the Implementation Bulletin Vol. 13, which was published in June 2026. The Bulletin does not add to, remove or amend the requirements, but often includes explanatory information for a specific fact pattern, intended to promote consistent application of SAK Indonesia. The specific issues included in the Bulletin may assist entities in addressing application issues relating to the classification of interest and penalties relating to income tax and its related disclosures.
Please check our notable points and key takeaways in this publication:
