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News & Analysis

Understanding the Interrelation Between Securities Borrowing and Lending (SBL) and Transfer Pricing Risk Implications in Indonesia

17 November 2025 by Pro Visioner Konsultindo - Indonesia

Securities Borrowing and Lending (SBL) constitutes a pivotal mechanism within the capital market infrastructure, facilitating the temporary transfer of securities ownership rights - such as stocks or bonds - from a lender to a borrower for a predetermined duration. The purposes underlying such transactions are multifaceted, encompassing the fulfillment of settlement obligations, the implementation of investment or hedging strategies, and the enhancement of overall market liquidity. While the possession of securities is temporarily transferred, the ultimate ownership remains vested in the lender, thereby maintaining the integrity of long-term ownership structures.
News & Analysis

Indonesia’s Shift in Digital & Crypto Taxation: 2025 Reforms and Industry Impacts

16 October 2025 by Provisio Consulting - Indonesia

Digital Economy – a new chapter
News & Analysis

Asia-Pacific: Women in Tax

09 May 2025 by Deloitte - Global

Interview with Fumiko Mizoguchi, Partner, Tax & Legal, Deloitte Japan
News & Analysis

Asia-Pacific: Women in Tax

08 May 2025 by Deloitte - Global

Interview with Fumiko Mizoguchi, Partner, Tax & Legal, Deloitte Japan
News & Analysis

Shadow Economy: Threat or Opportunity for Indonesia's Economy?

07 April 2025 by Provisio Consulting

As someone involved in finance and taxation, I see the phenomenon of the shadow economy in Indonesia as a complex issue
News & Analysis

Shadow Economy: Threat or Opportunity for Indonesia's Economy?

07 April 2025 by Provisio Consulting

As someone involved in finance and taxation, I see the phenomenon of the shadow economy in Indonesia as a complex issue
News & Analysis

Navigating Compliance and Strategy: Analyzing Indonesia's PMK 15/2025 on Tax Audits and Its Impact on Taxpayers

01 April 2025 by Provisio Consulting

Indonesia PMK 15/2025 is an important regulation which describes the country's approach to tax audit. The PMK means "Peraturan Menteri Keuangan", which results in the Minister of Finance
News & Analysis

Navigating Compliance and Strategy: Analyzing Indonesia's PMK 15/2025 on Tax Audits and Its Impact on Taxpayers

01 April 2025 by Provisio Consulting

Indonesia PMK 15/2025 is an important regulation which describes the country's approach to tax audit. The PMK means "Peraturan Menteri Keuangan", which results in the Minister of Finance
News & Analysis

Income Tax on Cashback

21 January 2025 by SSP Consultant

The twentieth century was characterized by rapidly advanced technological development.
News & Analysis

Can the Indonesian tax court judges conclude that a dispute is “not within the tax court’s jurisdiction” through a hearing with an ordinary procedural examination?

15 October 2024 by GNV Consulting

As we all probably know, the examination of proceedings in the tax court can be conducted by ordinary proceedings – ‘pemeriksaan acara biasa’ (Article 49 of the Tax Court Law) or by fast-track proceedings – ‘pemeriksaan acara cepat’ (Article 65 of the Tax Court Law).

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