The tax policy established through the Director General of Taxes Decree Number KEP-55/PJ/2026 concerning Tax Policy in Relation to the Implementation of the Core Tax Administration System in the Context of the Submission of the Annual Income Tax Return for Individual Taxpayers, whether Indonesian citizens or foreign nationals...

If you run a management consulting business in Bali or are planning to start one, you may have heard about the recent Governor’s Circular affecting KBLI 70209 (Other Management Consulting Activities). The circular reflects a shift in how authorities oversee businesses registered under this classification.

The US Supreme Court in Learning Resources, Inc. v. Trump ruled that IEEPA (International Economic Emergency Powers Act) does not authorize the President to impose unilateral tariffs. Countries that had already signed Agreements...

The global snack industry continues to expand rapidly, driven by increasing consumer demand and the ease of cross-border trade. Various snack products are now manufactured and distributed internationally, creating significant opportunities for companies seeking to enter new markets...

As the religious holiday of Idul Fitri approaches, many employees look forward to receiving their Religious Holiday Allowance from their employers. Under Ministry of Manpower Regulation No. 6 of 2016 concerning Religious Holiday Allowance for Workers in Companies...

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”)...

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...

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...

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)...

This report presents a comprehensive legal and policy analysis of the Draft Law on Personal Data Protection of the Kingdom of Cambodia. It aims to support the Ministry of Post and Telecommunications (MPTC) in refining and strengthening the draft to ensure that the final law achieves its intended objectives of safeguarding personal data...

Across Europe, the Americas, Asia, and Africa, modern data protection regimes increasingly empower regulators to impose direct administrative financial penalties for non-compliance. ASEAN has followed the same trajectory. Regulators are no longer satisfied with guidance, warnings, or post-incident explanations...

Suspension of Debt Payment Obligations (Penundaan Kewajiban Pembayaran Utang or “PKPU”) is often seen as a sign of a company’s financial difficulties, which can naturally cause concern for investors and shareholders. However, PKPU is not just a warning—it is a legal mechanism designed to allow companies to restructure their debts in a structured...

Across Europe, the Americas, Asia, and Africa, modern data protection regimes increasingly empower regulators to impose direct administrative financial penalties for non-compliance. ASEAN has followed the same trajectory. Regulators are no longer satisfied with guidance, warnings, or post-incident explanations...

The Norm for the Calculation of Net Income (Norma Penghitungan Penghasilan Neto or NPPN) is one of the mechanisms provided under the Indonesian tax system to offer administrative simplicity for individual taxpayers in calculating their taxable income. By applying certain percentages determined by the tax authority,...

The Energy and Mining Downstream Development Dialogue Forum, convened by the China Chamber of Commerce in Indonesia and hosted by its New Energy Industry Committee, brought together senior government officials, industry leaders, and representatives from Indonesian and Chinese institutions to examine Indonesia’s downstream development agenda in the energy and mining sectors...

The Indonesian Constitutional Court (Mahkamah Konstitusi) rendered judgment in Case No. 137/PUU-XXIII/2025 addressing Article 56 of Law No. 27 Year 2022 on Personal Data Protection (UU PDP) governing international data transfers...

Value Added Tax (“VAT”) is an indirect tax that plays a significant role in Indonesia’s taxation system. VAT is primarily regulated under Law Number 8 of 1983 on Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (“Law 8/1983”), as amended several times, most recently by Law Number 7...