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…

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…

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…

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…