Global trade rules keep changing, and tariff rates can shift quickly. Recent U.S. import tariffs, for example, range from 10% to 50%—including about 19% for most Indonesian exports, but 0% for processed copper. This article shares practical steps for showing these changes clearly in your financial statements, while staying compliant and thinking strategically.

The Government of Indonesia has enacted Government Regulation (PP) No. 43 of 2025 on Financial Reporting, marking a major milestone in modernizing Indonesia’s reporting ecosystem and strengthening transparency, compliance, and cross-sector data integration. The regulation activates the mandate of Law No. 4 of 2023 on the Development and Strengthening of the Financial Sector (UU P2SK).