MoF Drafts FRSW Technical Rules, Entrepreneurs Urged to Prepare

JAKARTA, DDTCNews - The Ministry of Finance (MoF) is still drafting the minister of finance regulation (MoF Reg.) that will set out the technical provisions governing the Financial Reporting Single Window (FRSW), known in Indonesian as Platform Bersama Pelaporan Keuangan (PBPK).

The MoF's Director of Financial Profession Development and Supervision (Pembinaan dan Pengawasan Profesi Keuangan/PPPK in Indonesian), Erawati, said that the draft ministerial regulation constitutes implementing rules under Gov. Reg. 43/2025. Financial sector entrepreneurs and parties with business interactions in the financial sector will be required to submit financial statements to the regulator via the FRSW.

"The FRSW will serve as the single gateway for the submission of financial statements by financial sector entrepreneurs and parties with business interactions in the financial sector, whilst also acting as the single source of truth for all users of financial statement data in Indonesia," she remarked at the Towards FRSW Implementation in 2027 event, Tuesday (22/9/2026).

During the process of drafting the minister of finance regulation on the FRSW, Erawati said the MoF has been continuously holding various public discussions and outreach sessions with stakeholders.

She noted that suggestions and criticisms from stakeholders will serve as important materials in the finalisation of the draft minister of finance regulation.

In addition, she stated that input and ideas raised during the discussions will also be used to refine the system and to develop a national taxonomy relevant to financial reporting practices in the field.

"I invite all issuers and public companies to begin preparing from now. A major change of this nature will naturally require an adjustment period, but I am confident that the experience and governance that you have accumulated over the years will make this step easier for us all to navigate," said Erawati.

At the same event, Ririn Septiani, a Medium State Finance Analyst in the Professional Guidance Division of the DJSPSK, noted that the minister of finance regulation on the administration of the FRSW will further regulate 6 technical provisions, including the use of the FRSW; the types of data and access rights within the FRSW.

Further provisions will also be established regarding the governance of financial statement submission and management; technical provisions on services, data security and data confidentiality; the national taxonomy; as well as other provisions for the implementation of the FRSW.

"As mandated under Article 40 of Government Regulation 43/2025, further provisions shall be stipulated through a minister of finance regulation," said Ririn. (rig)