Bali continues to be one of Indonesia’s most attractive property investment destinations for both local and foreign investors, ranging from villas and residential properties to commercial properties and hospitality businesses. However, purchasing property is not merely about location and price. A property that appears commercially attractive may not necessarily be legally secure…

Transfer pricing remains one of the most heavily scrutinized areas of Indonesian tax enforcement. Given the inherent complexity of related-party transactions and the judgment involved in determining arm’s length pricing, disagreements between taxpayers and the Directorate General of Taxes (“DGT”) frequently arise…

When negotiating a loan agreement in Indonesia, borrowers often focus primarily on the interest rate and repayment schedule, while treating the remaining provisions as standard contractual boilerplate. However, one of the most important sections of any financing document is the negative covenant clause…

Bali has long been one of Indonesia’s most attractive destinations for foreign investors. The growth of tourism, hospitality, wellness, real estate, and various service sectors has made Bali one of the most sought-after investment destinations. However, entering 2026, the regulatory landscape is changing. The Government is increasingly strengthening its supervision of Foreign Investment (Penanaman Modal Asing or “PMA”) activities in Bali…

In corporate practice, it is not uncommon for shareholders to decide to relinquish their ownership in a company, whether for business reasons, ownership restructuring, investment realignment, or differences of opinion among shareholders. In such circumstances, one of the options often considered is for the company itself to repurchase the shares held by the exiting shareholder, a mechanism commonly referred to as a share buyback….

Transfer pricing is commonly associated with taxation. However, from a legal perspective, it is equally a matter of regulatory compliance, corporate governance, and risk management. As business groups increasingly operate across multiple jurisdictions, transactions between affiliated entities have become an ordinary part of commercial operations. These transactions may involve the sale of goods, management services, licensing arrangements, royalty payments, financing transactions, and transfers of intellectual property…

After nearly four years since the enactment of Law No. 27 of 2022 on Personal Data Protection (“PDP Law”), the Indonesian Government has finally issued Government Regulation No. 33 of 2026 concerning the Implementing Regulation of the PDP Law (“GR 33/2026”). This long-awaited regulation provides greater clarity on various technical aspects that were not comprehensively addressed under the PDP Law, including personal data processing, legal bases for processing, data subject rights, cross-border data transfers, regulatory oversight, and administrative sanctions…

Indonesia’s halal regulatory framework continues to develop, and businesses operating in the consumer goods sector need to pay attention not only to halal certification requirements but also to the growing obligation to clearly communicate the halal status of their products. As part of the Government’s effort to strengthen consumer protection and transparency, businesses distributing products that are not halal-certified or contain non-halal elements will be required to comply with specific non-halal labelling requirements…

For foreign investors looking to establish or expand their business presence in Indonesia, understanding the tax implications of profit repatriation is an important part of investment planning. While Indonesia offers significant opportunities across various sectors, investors must also consider how returns from their investments will be distributed and what tax obligations may arise. One of the key considerations is the withholding tax on dividends paid to foreign shareholders…

When businesses consider expanding into Indonesia, discussions often focus on market size, workforce availability, and investment opportunities. However, one of the most significant advantages available to investors is frequently overlooked: the range of fiscal and non-fiscal incentives available through Indonesia’s Special Economic Zones (Kawasan Ekonomi Khusus / KEK)…