Other Briefings
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.
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.
Indonesia’s KBLI 2025 Transition: Understanding the New Business Classification Framework
Indonesia will implement KBLI 2025 on June 15, 2026. Learn how the new business classification framework affects licensing applications, existing registrations, and new investments.
Consolidating Indonesian Subsidiaries into IFRS Group Reporting
Foreign investors consolidating Indonesian subsidiaries into IFRS group reporting must address PSAK alignment, currency translation, intercompany transactions, audit requirements, and group reporting obligations.
When Must a New PT PMA Register for Tax in Indonesia?
Assess when a new PT PMA should register for tax in Indonesia and how registration timing can affect compliance obligations, hiring plans, banking arrangements, and operational readiness.
Should Foreign Companies Use a PEO Before Establishing a PT PMA in Indonesia?
Planning to enter Indonesia? Compare PEO and PT PMA structures to determine the most efficient path for hiring staff, testing the market, and building long-term operations.
