Other Briefings
When Does a Foreign Company Create a Permanent Establishment in Indonesia?
A foreign company can create a permanent establishment in Indonesia through a project, local personnel, an office, or an agent. Find out which tests apply, how tax treaties can change the result, and what taxes follow.
PT PMA or Sector-Specific Entity: Which Structure Should Foreign Investors Choose in Indonesia?
Foreign investors in Indonesia must assess PT PMA structures, sector-specific licensing, ownership restrictions, and capital requirements before market entry.
How Should Foreign-Owned Companies Prepare for a Corporate Tax Audit in Indonesia?
Prepare your foreign-owned company for a corporate tax audit in Indonesia with guidance on documentation, transfer pricing, and tax compliance.
How Can Companies Deduct Bad Debts for Corporate Income Tax in Indonesia?
Find out which bad debts can be deducted from corporate income tax in Indonesia, the conditions that apply, and the evidence companies need.
Legalization and Apostille Requirements for Foreign Documents in Indonesia
Find out when foreign documents require an apostille or legalization for corporate and regulatory filings in Indonesia.
When Does an Indonesian Sales Operation Require a Local Company?
When does selling into Indonesia require a local company? Compare cross-border sales, representative offices, distributors, PT PMAs, and tax exposure.
Director and Commissioner Duties in Indonesian Foreign-Owned Companies
How director and commissioner duties differ in Indonesian foreign-owned companies, including authority, personal liability, and foreign appointments.
Which Sector-Specific Licenses Do Foreign Investors Need in Indonesia?
Foreign investors in Indonesia may need additional licenses depending on their sector, business activities, facilities, products, and regulatory requirements.
Can Foreign Investors Reduce Capital Gains Tax on Share Transfers in Indonesia?
Foreign investors can reduce tax on Indonesian share transfers through transaction structuring and applicable tax treaty provisions.
How Indonesia’s VAT Reverse-Charge Mechanism Works
Indonesia’s VAT reverse-charge rules can apply to overseas services and intangible goods used by Indonesian companies, including intra-group transactions.
Indonesia Representative Offices: What They Can and Cannot Do
Indonesia permits several types of foreign representative offices, each with specific rules on commercial activities, trade representation, and construction services.
Should Foreign Investors Operate Through One Entity or Multiple Subsidiaries in Indonesia?
Should foreign investors expand through one PT PMA or multiple subsidiaries in Indonesia? Compare the legal, regulatory, and commercial considerations that shape the right corporate structure.
Investing in Indonesia's Renewable Energy Sector: A Market Entry Guide for Foreign Investors
Plan your entry into Indonesia's renewable energy sector with guidance on investment structures, licensing, PLN procurement, and investment incentives.
Managing Intercompany Transactions in Indonesia: Key Accounting Considerations
Managing intercompany transactions in Indonesia requires careful accounting treatment, PSAK compliance, statutory financial reporting, and related-party disclosures.
Common Structuring Assumptions That Delay Indonesia Market Entry
Avoid common structuring mistakes that can delay market entry into Indonesia. Explore key legal, licensing, governance, and tax considerations for foreign investors.
India Market Entry Strategy for US Investors: Entity, Tax, State Selection, and Compliance
Learn how US investors should structure India market entry, compare India with China, Vietnam, and Indonesia, and assess tax, GST, FDI, and compliance risks.
Withholding Tax on Intra-Group Transactions in Indonesia
Explore how Indonesia's withholding tax rules apply to intra-group payments, including management fees, royalties, financing, and transfer pricing.
When Business Expansion in Indonesia Triggers Additional Corporate Compliance Requirements
Business expansion in Indonesia can trigger new licensing, employment, tax, transfer pricing, and corporate compliance obligations that foreign investors should assess before implementing growth initiatives.
Understanding HGB Land Rights and Other Land Titles for Foreign Investors in Indonesia
Foreign investors evaluating land acquisitions and development projects in Indonesia should assess how HGB, Hak Milik, Hak Pakai, HGU, and HPL can affect ownership structures, due diligence requirements, financing options, and long-term investment planning.
Managing Regulatory Compliance During the First Year of Operations in Indonesia
Foreign investors operating in Indonesia face ongoing obligations involving KBLI classifications, OSS licensing, tax compliance, workforce regulations, and corporate governance during their first year of operations.
