Friday, October 9, 2026
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Jakarta

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Can You Correct a Tax Assessment in Indonesia Without Filing an Objection?

An incorrect Indonesian tax assessment does not always require a formal objection. Certain errors can be corrected through a...

Indonesia’s 0.5% Marketplace Income Tax: What Foreign-Owned Businesses Need to Know

Indonesia began collecting income tax (PPh Article 22) from domestic sellers through designated online marketplaces on October 1, 2026....

How Can Foreign Investors Protect Decision-Making Control in an Indonesian Joint Venture?

Foreign investors can protect decision-making control in an Indonesian joint venture by structuring voting rights, reserved matters, board representation,...

Indonesian Tax Consequences of Selling Shares in a PT PMA

Foreign investors selling shares in an Indonesian foreign-owned company (PT PMA) may be subject to Indonesian income tax, even...

Calculating Employee Salary During Unpaid Leave in Indonesia

Employers in Indonesia can deduct wages during agreed unpaid leave, provided the arrangement complies with Indonesian employment law. The...

How Can Audit Issues Affect M&A and Corporate Transactions in Indonesia?

Audit issues can affect the valuation, negotiation, and completion of mergers and acquisitions (M&A) and other corporate transactions in...
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Accounting Treatment of Intercompany Transactions in Indonesia

Foreign-owned companies in Indonesia frequently transact with their parent companies, regional headquarters, and other group entities through service charges,...

What Currency Should a Foreign-Owned Company Use for Bookkeeping in Indonesia?

A foreign-owned company in Indonesia generally keeps its bookkeeping in Indonesian rupiah (IDR). However, a foreign-owned limited liability company...

Should China+1 Investors Establish One Indonesian Entity or Multiple Companies

Most China+1 investors can run manufacturing, distribution, and related activities in Indonesia through a single PT PMA, provided each...

Payroll and Tax Treatment of Employee Transfers Between Group Companies in Indonesia

Moving an employee between two Indonesian companies in the same group is not an internal reassignment. Each PT PMA...

Should You Fund an Indonesian Company with Shareholder Debt or Equity?

Foreign investors can fund an Indonesian company through equity, shareholder debt, or a combination of both. Equity is generally...

Can Foreign Shareholders Attend an Indonesian General Meeting Remotely?

Foreign shareholders do not always need to travel to Indonesia to attend a General Meeting of Shareholders (GMS). Indonesian...