Tax and Legal

Indonesia’s tax bracket system is a progressive income taxation framework established under the Harmonization of Tax Regulations Law (UU No. 7/2021) to classify individual income into tiered taxable ranges. The …

Laporan Kegiatan Penanaman Modal (LKPM) is Indonesia’s mandatory investment activity report required by the Investment Coordinating Board (BKPM) to track business development, capital realization, and operational progress. LKPM reporting for …

Bali Tourist Tax, officially defined as the Tourist Levy of the Bali Provincial Government, is a mandatory IDR 150,000 payment for international visitors aimed at funding cultural preservation and environmental …

The Bali tax refund program allows foreign tourists to reclaim Value-Added Tax (VAT) on eligible purchases made at registered stores under Indonesia’s “Tax Refund for Tourists” scheme. Overseen by the …

Laporan Kegiatan Penanaman Modal (LKPM) is the mandatory Investment Activity Report required by the Indonesian Investment Coordinating Board (BKPM) for all registered businesses, including PT PMA (Perseroan Terbatas Penanaman Modal …

A PT PMA (Perseroan Terbatas Penanaman Modal Asing) is a foreign-owned limited liability company in Indonesia established under Law No. 25/2007 on Investment. Every PT PMA must comply with corporate …

Indonesia’s Omnibus Law, officially known as the Job Creation Law (Law No. 11 of 2020), is the cornerstone of the country’s economic reform. It unifies and simplifies over 75 regulations …

All companies in Indonesia are legally required to register their employees with BPJS Ketenagakerjaan (employment social security) and BPJS Kesehatan (healthcare). Non-compliance can result in fines, difficulties with business licensing, …

Batam provides some of the most attractive tax benefits in Indonesia, positioning it as a preferred destination for both local and international investors. With its unique designation as both a …

Foreign companies can set up representative offices in Indonesia to maintain a local presence without engaging in direct business transactions or sales. Despite their non-revenue-generating nature, these offices must adhere …