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...

Pursuant to Law No. 25 of 2007 on Investment, Government Regulation No. 28 of 2025 on the Implementation of Risk-Based Business Licensing, and Regulation of the Investment Coordinating Board / Ministry of Investment No. 5 of 2021 on Guidelines and Procedures for Risk-Based Business Licensing and Investment Facilities, as may be amended from time to time, all companies conducting investment activities in Indonesia...

Construction projects involving overseas contractors and investors in Indonesia are inherently complex. Beyond technical execution, such projects require careful navigation of Indonesian contract law, construction-specific regulations, and local business practices. In practice, many disputes do not arise from the absence of contracts, but from inadequate contract management and misaligned risk allocation throughout the project lifecycle...

In early December 2025, the Indonesian Government issued Government Regulation No. 49 of 2025 (“GR 49/2025”), which serves as the second amendment to Government Regulation No. 36 of 2021 on Wages (“GR 36/2021”). GR 36/2021 functions as Indonesia’s national wage framework, governing key aspects of wage policy, including minimum wage components, classifications, and determination mechanisms...

The Indonesian Ministry of Law has issued Regulation of the Minister of Law No. 49 of 2025 (MOL Regulation 49/2025), which introduces important adjustments to corporate compliance obligations, particularly in relation to the mandatory reporting of the Annual General Meeting of Shareholders...

Changes to corporate data are an inherent part of a company’s lifecycle. These include, among others, share transfers, changes in the composition of the board of directors and/or commissioners, amendments to the registered office address, and capital increases. In Indonesia, such changes must be reported to the Directorate General of Legal Administration...

As cross-border business transactions continue to expand, international arbitration remains the preferred mechanism for resolving commercial disputes. For foreign investors, particularly those from China whose commercial engagements in Indonesia continue to grow, the enforceability of arbitration awards is a crucial element of legal certainty. Although Indonesia is generally pro-enforcement, challenges may still arise once a foreign arbitral award is brought to Indonesia for recognition and execution...

U.S.–ASEAN bilateral Agreements on Reciprocal Tariffs (ART) commitments reveal that cross-border data flows are far more complex than many assume. These agreements vary significantly across countries, and domestic laws remain decisive...

A silent game-changer is emerging in Indonesia–U.S. data flows. As part of the U.S.–Indonesia Agreement on Reciprocal Tariffs (ART), a draft clause under discussion would allow: “Indonesia will provide certainty regarding the ability to move personal data out of its territory...

Let’s be honest — Indonesia’s PDP Law is already in force, yet many organisations are still scrambling, delaying, or simply “nominating” someone as DPO just to appear compliant. This is happening even though the law is unambiguous: certain organisations must appoint a capable Data Protection Officer (DPO), not a symbolic one...

Featured as a distinguished highlight of a recent event, the signing of books authored by two of the nation’s most respected legal scholars — Prof. O.C. Kaligis and Prof. Dr. I.B.R. Supancana — underscored their continued contribution to Indonesia’s legal development...

The Indonesian Government has recently issued Government Regulation No. 43 of 2025 on Financial Reporting (“GR 43/2025”). This regulation implements Article 273 of Law No. 4 of 2023 on the Development and Strengthening of the Financial Sector. GR 43/2025 applies to business actors in the financial sector...