Indonesia’s arbitration framework continues to be anchored in Law No. 30 of 1999 on Arbitration and Alternative Dispute Resolution. While the statute remains operational and widely relied upon in commercial practice, recent developments indicate a clear institutional effort to modernize the arbitration landscape to meet the demands of increasingly complex domestic…

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 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…