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Income Tax Treatment on Natura and Benefit in Work Relations and/or Services Provision
This ARMA Update will discuss the main point of MOF 66/2023, especially regarding (i) general matter, (ii) exemption, and (iii) implementation of income tax of natura and benefit; which applied in work relation and service provision.

Regulation Update on COVID 19 Endemic Status
This ARMA Update discusses the key points of PR 48/2023 along with its implications on the handling of COVID-19 in Indonesia.

ESG and Climate Change Update: The Long-Awaited Carbon Exchange Regulation
The OJK Reg 14/2023 is a landmark regulation that establishes the framework for developing and operating carbon trading markets in Indonesia. The regulation is a positive step towards the development of a robust and credible carbon trading market in Indonesia.

The Rise of AI-Generated Music: Analyzing the Legal Implication under the Copyright Law
In this ARMA Update, we shall discuss concerning the impacts of AI in the music industry, exploring its impact on the intricate fabric of Indonesian copyright law. From the proliferation of AI-generated music to the redefining of intellectual property rights, this discussion unravels the complex legal and ethical challenges arising from the harmonious fusion of AI and Indonesia's rich musical heritage.

General Meeting of Shareholders’ Quorum: How many votes do you need to get a resolution approved?
General Meeting of Shareholders (“GMS”) is listed among the three organs in an Indonesian limited liability company. It possesses distinct power and authority that are not granted to the other company’s organ: the Board of Directors (“BOD”) and Board of Commissioner (“BOC”). In exercising its authority, the GMS must pass resolutions that require a specific mandatory quorum.

Protection for Migrant Commercial Vessel Crew and Migrant Fishermen Crew
This ARMA Update aims to provide analysis on the Manning Agency Permit as well as the Pre-departure Procedure.

Empowering Safe Workplaces: A Legal Analysis of the Guidelines on the Prevention and Handling of Sexual Violence in Workplaces of Indonesia
This ARMA Update aims to provide a thorough analysis of these guidelines, delving into their scope, enforcement, and implications for employers and employees alike.

Determination Of 2023 Motor Vehicle Tax (PKB) And Exemption Of Duty On The Transfer Of Motor Vehicle Ownership (BBNKB) And PKB For Electric Vehicles (EV)
This ARMA Update will discuss the calculation of PKB, especially on the special policy of PKB for EV, apart from the determined PKB contained in the appendix of MoHA Reg 6/2023.

JETP - The Commencement of Just Energy Transition Partnership
This ARMA Update discusses further regarding the JETP, its Joint Statement, and the Action Plan contained within it.