Tax and Legal

If your company pays income to a non-resident taxpayer in Indonesia, you must create an e-Bupot BP 26 in Coretax DJP and report it through SPT Masa PPh 21/26. Since …

If you operate a PT PMA in Indonesia, full tax compliance now depends on accurate and synchronized reporting through Coretax DJP under the supervision of Direktorat Jenderal Pajak. Coretax is …

No, foreign individuals do not always need an NPWP to use Coretax. The requirement depends on your tax residency status, your role in Indonesia, and whether you generate Indonesian-sourced income. …

If you are a foreigner living or doing business in Indonesia, you must activate and log in to Coretax DJP to file your Annual Tax Return starting Tax Year 2025. …

Investment realization in LKPM refers to the actual funds or assets deployed by your company during a specific reporting period, not the total planned investment stated in your license. In …

LKPM reporting frequency for foreign investors depends on total investment value, and the difference between semi-annual and quarterly reports lies in monitoring intensity and data detail. Under Peraturan BKPM No. …

Semi-Annually LKPM is a mandatory year-end investment realization report for PMA companies in Indonesia. Under the supervision of BKPM and regulated by Peraturan BKPM No. 5/2021, it serves as a …

As a foreign investor operating a PMA Company (Foreign-Owned Company), you are monitored by the Investment Coordinating Board (BKPM) under the Ministry of Investment Indonesia. Every report submitted through the …

Quarterly LKPM reporting is a mandatory compliance obligation for PT PMA companies in Indonesia with investment realization exceeding Rp5 billion. As an investment consulting firm, we see LKPM not as …

Directors of companies in Indonesia, especially PT PMA or foreign-owned companies, are legally responsible for ensuring LKPM reporting is accurate, timely, and compliant. Under Law No. 25 of 2007 on …