Blog CakraNexa

• Legal Implications of the Global Minimum Tax (Pillar Two) for Multinational Conglomerates in Indonesia — Examining the Qualified Domestic Minimum Top-up Tax (QDMTT) rules and the Directorate General of Taxes' (DJP) readiness to anticipate cross-border profit shifting.
• Forensic Audit of Earnings Management Fraud at State-Owned Enterprises Following the Supreme Court Ruling — An in-depth study of the line between management's accrual discretion and unlawful acts that cause losses to state finances.
• The Dynamics of the Reversed Burden of Proof in Invalid Tax Invoice Disputes at the Tax Court — Addressing the conflict between the buyer's good faith (SE-27/PJ/2002) and Article 39A of the General Provisions and Tax Procedures Law (UU KUP) in current tax court practice.
• Arbitration or Court? Drafting an Enforceable Dispute Resolution Clause for Commercial Contracts — The choice of forum is not a matter of taste: cost, speed, confidentiality, and enforceability all ride on the clause least seriously negotiated.
• From Checklist to Culture: Building Compliance Risk Management in Mid-Sized Companies — Compliance failures now cost far more than preventing them. A one-page risk map, an obligations calendar, and a trusted reporting line are where it starts.
• MSME Final Income Tax After the 0.5% Era: Deemed Norms, Bookkeeping, and How to Choose — The 0.5% era under GR 55/2022 was a bridge, not a destination. Simulating three scenarios with your own business data determines the best path afterward.