This regulation addresses the growing need for better data governance, stronger cyber security, and clearer accountability in public-sector digital services. As government agencies and state institutions continue to digitize their operations, this policy serves both as a safeguard and a guide toward more responsible technology use.

Although PSPK 1 and PSPK 2 will not be effective till 1 January 2027, companies are expected to begin preparing much earlier. By the 2026 reporting cycle, organizations will need sustainability information that is structured, traceable, and ready to support future assurance requirements.

Better Work is just one of many concrete examples of how Environmental, Social, and Governance (ESG) principles drive sustainable business performance. Caring for workers is not merely an ethical obligation, it is a smart business move that enhances both productivity and corporate credibility.

Since 2018, the Indonesian government has implemented a simplified tax scheme: a final income tax rate of 0.5% for MSMEs with an annual turnover of up to IDR 4.8 billion. Even better, businesses with an annual revenue below IDR 500 million are entirely exempt from income tax—though they’re still required to file annual tax returns.

Indonesia is fast emerging as a hub for digital infrastructure in Southeast Asia. With one of the world’s largest internet user bases and an economy increasingly powered by data, the country is a magnet for global tech giants and regional investors alike. In recent years, major players from the United States, Japan, Singapore, and China have announced or completed large-scale data centre projects across the archipelago, signaling confidence in Indonesia’s digital future.