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…

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…

For many international investors, signing the hotel acquisition agreement feels like crossing the finish line. Yet in reality, it marks the beginning of a far more crucial journey — the post- acquisition phase…