The Market Entry Experts Asia
Insights about Tax and Legal that you need to know before expanding your business and company in Indonesia. Read our articles here.
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 …
Corporate Income Tax Indonesia: What PT PMA Owners Need to Know in 2026 Read More
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 …
VAT (PPN) in Indonesia 2026: How It Works for Foreign-Owned Companies Read More
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 …
Import License Indonesia (API-U / API-P): Complete Guide for Foreign Companies Read More
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 …
How to Register a Trademark in Indonesia: Guide to Protect Your Brand as a Foreign Business in 2026 Read More
What is KBLI in Indonesia, and why is it so crucial for foreign investors who are ready to set up their companies in Indonesia? Check it here.
Indonesia KBLI Codes: How to Choose the Right One for Your PT PMA Read More
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 …
RDTR Regulations in Indonesia: 2026 Updated Guide Read More
Filing your Annual Corporate Income Tax Return (SPT Tahunan PPh Badan) in Coretax is mandatory if you operate a foreign-owned company or PT PMA in Indonesia. The process is fully …
How to File Annual Corporate Tax Returns in Coretax for Foreign-Owned Companies Read More
If you operate in Indonesia as a Permanent Establishment or BUT, you must file your annual corporate income tax return through Coretax starting January 1, 2025. The system fully replaces …
Coretax Reporting for Permanent Establishments (BUT): What Foreign Businesses Must Do Read More
Issuing e-Faktur in Coretax is mandatory for PT PMA starting from the January 2025 tax period. The legacy e-Faktur application is no longer used, and all VAT invoices must now …
How to Issue e-Faktur (VAT Invoice) in Coretax for PT PMA Read More
Foreign companies operating through a PT PMA in Indonesia can legally reduce the default 20% PPh Pasal 26 withholding rate by applying an applicable tax treaty in Coretax, provided they …
Using Tax Treaties in Coretax: How Foreign Companies in Indonesia Claim Reduced Withholding Read More