The article introduces a new framework for disclosing intellectual capital in Indonesia. The researchers found that previous studies on intellectual capital in non-developed countries were limited. To address this, they created an Indonesian intellectual capital disclosure framework based on data from Indonesia. This framework aims to improve upon the weaknesses of content analysis. Additionally, the researchers developed a new theoretical framework for intellectual capital. Overall, this research contributes valuable insights into intellectual capital practices in Indonesia and provides a foundation for future research in this area.