Tax and Legal

The main tax difference between PT PMA and PT PMDN lies in incentive eligibility, especially after Indonesia aligned with the OECD Pillar Two global minimum tax, which restricts tax holidays …

Let’s explore the meaning of NPWP, its purpose, who needs to register for it, and the process of obtaining NPWP in Indonesia.

A Tax Residence Certificate (TRC) in Indonesia is an official document issued by the Directorate General of Taxes (DGT) that verifies the tax residency status of an individual or entity …

Indonesia Business Law defines the legal rules, regulatory bodies, and statutory requirements that govern how companies operate in Indonesia’s civil law system. Indonesia business law for foreign and local investors …

Indonesia cigarette tax refers to the government-mandated excise system that regulates the price, classification, and distribution of tobacco products across Indonesia. This excise framework—shaped by Ministry of Finance Regulation No. …

Indonesia’s import tax regulation is a national framework issued by the Ministry of Finance and enforced by Bea Cukai (Indonesian Customs) to determine import duty, VAT, and excise obligations for …

The Bali Departure Tax refers to Indonesia’s former airport Passenger Service Charge (PSC), a mandatory fee once collected at Ngurah Rai International Airport before boarding. Today, travelers no longer pay …

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 …