Insights

Indonesia regulatory updates & guides

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

company-formation

Consulting Company in Indonesia: IT, Ownership and Licences

A consulting company in Indonesia can be fully foreign-owned. What that means for IT and management consulting, which licence follows, and the few exceptions.

28 Sept 2026
tax

Special Economic Zones in Indonesia: What Investors Get

What special economic zones in Indonesia give an investor: a corporate income tax reduction of up to 100%, customs and VAT facilities, and who qualifies.

28 Sept 2026
accounting

Accounting Records in Indonesia: Language, Currency and Retention

Accounting records in Indonesia: when books may be kept in English or US dollars, who needs permission, and the ten-year rule on keeping records.

24 Sept 2026
accounting

Accounting Standards in Indonesia: Which One Your Company Uses

Accounting standards in Indonesia: full SAK, SAK EP and SAK EMKM, which one a PT or PT PMA may use, and what replaced SAK ETAP from 2025.

24 Sept 2026
payroll

Public holidays in Indonesia, and collective leave

The public holidays Indonesia observes next year, the collective leave days beside them, who decides whether your company closes, and what a day off costs.

23 Sept 2026
company-formation

Shareholders in Indonesia: Eligibility, Transfers and Control

Shareholders in Indonesia: who may hold shares in a PT, how many it needs, and what happens when shares change hands — with or without control.

23 Sept 2026
visa

Spouse Visa Indonesia and the Route to Permanent Stay (KITAP)

The spouse visa Indonesia issues to the husband or wife of a citizen: a stay permit of one or two years, and permanent stay once the marriage reaches two years.

23 Sept 2026
tax

What Tax Incentives Indonesia Offers, and What Closed

The tax incentives Indonesia offers a new investment: the allowance and two super deductions are open; the tax holiday closed to new proposals at the end of 2025.

23 Sept 2026
tax

Corporate Income Tax Return: Deadline, Filing and Extension

The corporate income tax return in Indonesia: who files, the four-month deadline, what goes with it, and the two-month extension if the audit runs late.

22 Sept 2026
tax

Annual Personal Tax Return in Indonesia: Filing Rules for Expats

Your annual personal tax return in Indonesia: who has to file, what it reports, the 31 March deadline, and what changes in the year you arrive or leave.

22 Sept 2026
reporting

Business Registry in Indonesia: Checking the AHU Record and NIB

The business registry in Indonesia is public. How to check a company's Ministry of Law record, its NIB and its beneficial owners before you sign.

22 Sept 2026
company-formation

Foreign Director Requirements in Indonesia: Permits and Limits

Foreign director requirements in Indonesia: who may sit on a PT’s board, when a work permit or investor KITAS is needed, and the one role that stays closed.

22 Sept 2026
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