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The Religious Holiday Allowance (“THR”) is a Religious Holiday Allowance (hereinafter referred to as the Religious Holiday Allowance) is non-wage income that must be paid by the Employer to the Employee or their family prior to the religious holiday in accordance with Article 1 of the Regulation of the Minister of Manpower No. 6 of 2016 on Religious Holiday Allowance for Workers/Laborers in Companies (“Ministry of Manpower Reg. 6/2016”)...

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Indonesia, as the world’s largest Muslim-majority country, places significant importance on halal compliance, particularly in the food and beverage (F&B) sector. For foreign investors establishing a Foreign Investment Company (PT PMA) in Indonesia, understanding the halal regulatory framework is not merely a matter of market positioning...

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Infrastructure development, such as the construction of roads, highways, railways, or urban public facilities, often brings significant benefits to communities, including improved accessibility, economic growth, and increased property values. However, such development can also lead to changes in the physical boundaries of private and corporate land...

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For investors and shareholders, Suspension of Debt Payment Obligations (“PKPU”) can feel uncertain, but it is important to view it as both a protective and strategic mechanism. PKPU allows a company to restructure debts without being immediately declared bankrupt, helping preserve enterprise value and reduce the risk of larger financial losses that often accompany liquidation...

What has received far less attention — yet carries significant governance implications — is how Standard 9.2, read together with Guideline 9.3, intersects with Section 133 of the Personal Data Protection Act 2010 (PDPA)...

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