Insights

Indonesia regulatory updates & guides

Practical, reviewed guidance on tax, compliance, company formation and visas.

tax

PPh 26 in Indonesia: Paying a Foreign Parent or Supplier

PPh 26 is the tax an Indonesian company withholds when it pays someone abroad. Rate, due dates, the VAT beside it and when the cost is deductible.

16 Oct 2026
licensing

Manufacturing in Indonesia: Setting Up a Foreign-Owned Factory

Planning manufacturing in Indonesia as a foreign investor? The industrial estate rule, the industrial business licence, API-P and SIINas reports, step by step.

16 Oct 2026
payroll

Tapera in Indonesia: Is the Housing Savings Deduction Due?

Do you deduct Tapera from salaries in Indonesia? Since the Constitutional Court ruling, a private employer is not required to. What the rules still say.

16 Oct 2026
tax

Kurs Pajak: Tax Exchange Rate in Indonesia for VAT and Imports

Kurs pajak explained: the Finance Minister’s weekly tax exchange rate in Indonesia, where to find it, and which rate VAT, imports and stamp duty use.

16 Oct 2026
licensing

PKKPR in Indonesia: Location and Environmental Approvals

Which location, environmental and building approvals (PKKPR, AMDAL, PBG) a business site needs in Indonesia, and which a rented building or the NIB can cover.

15 Oct 2026
tax

PPh 22 in Indonesia: Imports, Government and Marketplace Sales

PPh 22 is income tax collected in advance on imports, government sales and marketplace sales. The current rates, who collects it and how you credit it.

15 Oct 2026
tax

PPh Final in Indonesia: The 0.5% Tax for Small Businesses

PPh final is Indonesia’s 0.5% tax on small businesses’ gross turnover: who can use it, the IDR 500 million tax-free part for individuals, and how it is paid.

15 Oct 2026
hr

Employment Law in Indonesia and the New Manpower Law

Employment law in Indonesia sits in one main statute, the laws and regulations around it, and a 2024 court ruling. Find each rule’s guide and the new law’s status.

14 Oct 2026
hr

Leave in Indonesia: Annual, Sick, Maternity and Paternity

Leave in Indonesia by law: annual, sick, menstrual, maternity and paternity leave, what each pays, and what happens to unused leave.

14 Oct 2026
tax

Corporate Income Tax Rate in Indonesia: 22% and the Reductions

What a company pays in Indonesia: the 22% corporate income tax rate, the half rate for smaller companies with a worked example, and the listed-company rate.

13 Oct 2026
payroll

Allowances in Indonesia: Fixed, Non-Fixed and What Each Changes

Allowances in Indonesia are fixed or non-fixed. See how each affects the 75% basic wage rule, minimum wage, BPJS, overtime, severance and tax.

13 Oct 2026
payroll

Working Hours in Indonesia: Overtime Calculation and Limits

Standard working hours in Indonesia are 40 a week on one of two patterns. See the overtime limits, how overtime pay is calculated and who is not paid overtime.

13 Oct 2026
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