ASEAN Briefing News

THR Compliance in Indonesia: What Foreign Employers Must Review Before Eid 2026

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Most employers in Indonesia must pay THR before Eid 2026. Learn the payment deadline, calculation rules, tax impact, and compliance risks.

An Introduction to Doing Business in Indonesia 2026 – New Publication from Dezan Shira & Associates

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An Introduction to Doing Business in Indonesia 2026 covers market entry, tax, HR & payroll, and audit & compliance considerations.

Should Investors Consolidate Indonesia Operations Under a Holding Company?

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Foreign investors assess when a holding company improves control, tax efficiency, risk isolation, and exit readiness in Indonesia.

How Indonesia’s PT PMA Structure Fits Foreign Ownership and Control Requirements

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Foreign investors can use a PT PMA to secure ownership control capital structure and profit repatriation in Indonesia.

Using Business Intelligence to Evaluate Workforce Availability and Wage Levels in Indonesia

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Investors use business intelligence to assess workforce supply, wage levels, and hiring risks before selecting locations in Indonesia.

Capital Injection vs Shareholder Loans: Tax Implications for Foreign Investors in Indonesia

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Compare equity and shareholder loans in Indonesia, including tax timing, withholding exposure, and capital recovery implications for foreign investors.

Sector Screening for Indonesia Market Entry: A Business Intelligence Framework for Foreign Investors

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Foreign investors entering Indonesia must use business intelligence to validate sector viability before committing capital.

Foreign Ownership Rules and Conditional Sector Access in Indonesia

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Foreign investors entering Indonesia must assess ownership limits, conditional sector access, investment thresholds, and long-term structural risk.

Profit Repatriation from Indonesia: Tax, Timing, and Execution Considerations

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Foreign investors repatriating profits from Indonesia must manage tax exposure, timing, and execution risks to ensure predictable cash outcomes.

VAT Registration, E-Faktur, and Ongoing Compliance in Indonesia for Foreign Investors

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Foreign investors operating in Indonesia face VAT obligations tied to e-Faktur, monthly reporting, and ongoing compliance requirements.

Using Business Intelligence to Evaluate Logistics and Port Connectivity in Indonesia

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Indonesia’s logistics and port connectivity are assessed in terms of hub capacity, reliability, last-mile delivery constraints, and ASEAN positioning.

Evaluating Indonesia’s Middle-Class Growth Using Business Intelligence

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Analyze Indonesia’s middle-class growth using business intelligence to identify where consumer demand is real, concentrated, and investable.

Indonesia’s Special Economic Zones: A Structural Shift for Foreign Investors

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Indonesia’s Special Economic Zones reflect a structural shift in policy, incentives, and infrastructure shaping foreign investment decisions.

Should Foreign Companies in Indonesia Appoint Local Directors for Governance or Compliance Only?

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Foreign companies in Indonesia must assess when local directors should hold real authority and how governance choices affect risk and control.

Using BI to Benchmark Consumer Markets in ASEAN with a Focus on Indonesia

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A BI-led framework for benchmarking ASEAN consumer markets and understanding Indonesia’s true demand depth.

How To Amend KBLI Codes When Expanding into New Business Lines in Indonesia

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KBLI amendments are required when activities change, and OSS-RBA reclassification determines the licensing steps for foreign investors in Indonesia.

Business Intelligence for Regulatory Risk in Indonesia Market Entry

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Business intelligence helps foreign investors assess ownership, licensing, staffing, tax, and data requirements before entering Indonesia.

Should Intercompany Fees in Indonesia Be Classified as Services, Royalties, or Cost Recharges?

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Indonesia’s rules on classifying intercompany fees as services, royalties, or cost recharges shape withholding, VAT, and audit exposure for foreign companies.

When a Representative Office Makes Sense in Indonesia

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Foreign investors must choose between a Representative Office or a PT PMA in Indonesia, and this guide explains when each structure fits your entry plan.

How Business Intelligence Identifies Hidden Supply Chain Risks in Indonesia’s Tier-1 and Tier-2 Regions

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Foreign investors can assess hidden supply chain risks in Indonesia’s Tier-1 and Tier-2 regions using localized business intelligence.

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