Legal Insights | Business-Indonesia

New Annual General Meeting Reporting Obligations for Indonesian Limited Liability Companies

On 17 December 2025, the Indonesian Ministry of Law (MOL) issued Regulation No. 49 of 2025, introducing new compliance obligations for limited liability companies (Perseroan Terbatas –PTs) operating
NEW KBLI CODES RELEASED — ENSURE YOUR BUSINESS CLASSIFICATIONS ARE UP TO DATE

As you may already be aware, business activities in Indonesia have a unique numerical code (known as the KBLI Code). This numerical code will determine the scope of business activities that a
Indonesia’s New Criminal Code: What Companies Need to Know

Indonesia has completed one of its most significant legal reforms in decades with the full entry into force of the new Criminal Code (Kitab Undang-Undang Hukum Pidana = KUHP) and Criminal Procedure Co
Indonesia’s New Local Content Level Regulation: An Overview

Local Content Level, or Tingkat Komponen Dalam Negeri – “TKDN”, refers to the proportion of domestic components contained in goods, services, or a combination of both. TKDN plays a central role in
Regulatory Shifts in Indonesia’s Natural Resources Export Proceeds Regime: Current Rules and Outlook

Companies in Indonesia that conduct export activities in certain sectors are required to place their foreign exchange export proceeds (Devisa Hasil Ekspor or “DHE”) within the Indonesian financial
Legal and Economic Pathways Under the Indonesia–EU CEPA

The Indonesia–European Union Comprehensive Economic Partnership Agreement (IEU-CEPA), following nearly a decade of negotiations, marks a pivotal development in EU–Indonesia economic relations.

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KAP SIDDHARTA WIDJAJA & REKAN

Changes of the withholding taxes of construction services

Government Regulation No. 9 year 2022 (“PP-9/2022”) dated February 21, 2022, was issued as the second amendment to the Government Regulation No. 51 year 2008 (“PP-51/2008”) pertaining the Taxation on

Author : Jacob Zwaan

KAP SIDDHARTA WIDJAJA & REKAN

“Final” VAT regime

The implementation of the final VAT regime is made with reference to Article 9A of the HHP Law (Law No. 7 Year 2021 regarding Harmonization of Tax Regulations (Harmonisasi Peraturan Perpajakan/HHP).

Author : Jacob Zwaan

ROEDL

Implementation of Indonesia – EFTA states’ Comprehensive Economic Partnership Agreement

The Government has ratified Comprehensive Economic Partnership Agreement with the EFTA States (Iceland, Liechtenstein, Norway and Switzerland) by Law number 1 of 2021 dated May 7, 2021. To Implement

Author : Wahyu Indradi

KAP SIDDHARTA WIDJAJA & REKAN

Mutual Agreement Procedure – a Tax and Transfer Pricing Dispute Settlement Option

What to do when your company receives an unfavorable tax audit outcome on transfer pricing or other tax issues? Of course, there is the possibility to object and appeal the

Author : Iwan Hoo LL.M.(taxation)

LUTHER

Compensation of Temporary Employees

Based on Clause 61A of Law no. 11 of 2020 on Job Creation (the “Omnibus Law”), if a Temporary Employment Agreement (“TEA”) ends because the term has expired or the work has been completed,

Author : Zuhesti Prihadini

KAP SIDDHARTA WIDJAJA & REKAN

Changes in the VAT Law

On 29 October 2021 the new “Harmonization of Tax Regulations” law (Undang-undang Harmonisasi Peraturan Perpajakan / “HPP Law”) was enacted

Author : Jacob Zwaan LL.M.

LUTHER

A Conditionally Unconstitutional Omnibus Law

With Decision No. 91/PUU-XVII/2020 (the “Decision”), the Constitutional Court (the “Court”) of the Republic of Indonesia ruled that Law No. 11 of 2020 on Job Creation (the “Omnibus Law”) was passed

Author : Philipp Kersting

ROEDL

Provincial Minimum Wage 2022

Minimum wage is the lowest monthly wage consisting of basic wages or basic wages plus

Author : Wahyu Indradi

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