Tax and Legal

IMTA, the Izin Mempekerjakan Tenaga Kerja Asing, is the mandatory Indonesian work permit your company must secure before legally employing a foreign worker. The Ministry of Manpower issues IMTA after …

RPTKA, or Rencana Penggunaan Tenaga Kerja Asing, is Indonesia’s mandatory Foreign Worker Utilization Plan issued by the Ministry of Manpower. If you plan to hire foreign employees in Indonesia, RPTKA …

For those dealing with taxes in Indonesia, understanding the tax refund system is essential. Whether you’re a tourist looking to get a VAT refund on your shopping or a business …

Dividend tax in Indonesia refers to the income tax imposed on dividend distributions received by domestic and foreign investors from Indonesian companies. For foreign investors, dividend income is generally subject …

Rental tax in Indonesia is a government-imposed tax on income generated from leasing land or buildings, regulated under Indonesia’s Income Tax and Value-Added Tax laws. Rental tax in Indonesia for …

Indonesia tax rate for foreigners refers to the personal income tax framework that governs how expatriates and non-resident individuals are taxed on income earned in Indonesia. Foreign taxpayers are classified …

Restaurant Tax in Indonesia is a local consumption tax on food and beverage services, officially classified as Taxes on Certain Goods and Services (PBJT) under Law No. 1 of 2022. …

Capital gains tax in Indonesia is a final or non-final income tax imposed on profits earned from the sale of shares, real estate, and other taxable assets, with specific rules …

RDTR, or Rencana Detail Tata Ruang, is the government’s detailed spatial zoning plan that determines what type of business activity is allowed at a specific location. With the enforcement of …

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 …