In the procurement of goods and services in Indonesia, timely delivery is an important consideration alongside the quality and price of the goods. Delayed delivery of goods can disrupt production processes, construction projects, inventory management, and may result in losses for the buyer…

For online sellers in Indonesia, the mechanism for collecting Income Tax through electronic commerce platforms is set to change. The Directorate General of Taxes (“DGT”) has confirmed that the collection of Article 22 Income Tax (“PPh Article 22”)…

In large-scale financing transactions, creditors rarely rely solely on the principal debtor’s repayment capacity. Market practice addresses this with the corporate guarantee (jaminan perusahaan), a guarantee provided by a legal entity, typically a limited liability company, to secure another party’s obligations, whether a subsidiary, affiliate, or third-party business partner…

For companies with trade, investment, or payment relationships with business partners in Singapore, Bank Indonesia has just issued a regulation with the potential to change how such cross-border transactions are settled. Through Peraturan Anggota Dewan Gubernur (PADG) No. 25 of 2026 concerning the Settlement of Bilateral Transactions between Indonesia and Singapore Using Rupiah and Singapore Dollar through Banks…

The issuance of Government Regulation No. 33 of 2026 concerning the Implementing Regulation of Law No. 27 of 2022 on Personal Data Protection (“GR 33/2026”) marks a significant shift in Indonesia’s data protection landscape. While the Personal Data Protection Law (“PDP Law”) established the fundamental principles of personal data protection, GR 33/2026 provides the operational framework that organizations must follow when processing personal data…

Over the past few years, the term geo-tagging has increasingly emerged in business discussions, not only among technology companies but also across the plantation, mining, and digital services sectors. What was once viewed as a purely technical mapping exercise has now become a critical compliance requirement that may determine whether a company can continue operating, export its products, maintain regulatory approvals, or avoid legal disputes…

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…