Tax and Legal

A DJP tax audit (pemeriksaan pajak) is a formal review by Indonesia’s Directorate General of Taxes to test whether a taxpayer’s reported and paid tax matches what the law actually …

Profit repatriation is the legal process of transferring earnings generated by a PT PMA in Indonesia to a shareholder or parent company abroad, and it involves more than paying a …

Indonesia’s EV charging market is growing fast, and growing fast usually means the paperwork grows faster than anyone expects. A Japanese EV charging company found this out firsthand as it …

A tax treaty (also called a Double Tax Avoidance Agreement, or DTAA) is a bilateral agreement between Indonesia and a partner country that allocates taxing rights over the same income, …

A PT PMA’s tax obligations in Indonesia cover corporate income tax, several withholding tax articles, VAT, land and building tax, and stamp duty, all filed under Law No. 7 of …

Tax incentives for foreign investors in Indonesia are a set of fiscal facilities, including tax holidays, tax allowances, R&D super deductions, and VAT exemptions, granted under Ministry of Finance and …

Corporate income tax (PPh Badan) in Indonesia is a 22% levy on a company’s net taxable profit, charged under Article 17(1)(b) of Law No. 7 of 2021 on Tax Harmonization …

Value-Added Tax (PPN) in Indonesia is a consumption tax charged on most sales of goods and services, collected by VAT-registered businesses called Pengusaha Kena Pajak (PKP) and ultimately paid by …

Foreign companies that want to import goods into Indonesia legally must hold an Importer Identification Number, known in Indonesian as the Angka Pengenal Importir (API). Under the framework governed by …

Indonesia runs on a first-to-file trademark system. That means the first person to file gets the rights, not the first person to use the name. For foreign businesses entering the …