WHT on Royalties and Management Fees in Indonesia: The Three-Test Framework Every MNC Must Know
An Indonesian PT PMA pays a management fee to its parent company in Singapore. The fee is documented…
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Indonesia Thin Capitalization Rules: The 4:1 DER Rule and Interest Deductibility for PT PMA
A foreign parent company lends money to its Indonesian subsidiary. The subsidiary books the interest as a deductible…
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What Changed: PMK 229/2014 vs PMK 44/2026 and Why It Matters for Your Company
For twelve years, the same ministerial regulation governed how companies in Indonesia could appoint someone to represent them…
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Why Outsourcing Payroll Is the Safest First Decision for New Businesses in Indonesia
The first payroll run a new business processes in Indonesia is almost always the most dangerous one. Not…
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UU 4/2024: What Indonesia’s Mother and Child Welfare Law Actually Requires From Employers
When Law No. 4 of 2024 on Mother and Child Welfare (Undang-Undang Kesejahteraan Ibu dan Anak or UU…
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PER-6/PJ/2026: Indonesia’s Administrative Framework for Global Minimum Tax Is Now in Force
The OECD/G20 Pillar Two framework has been operational in Indonesia since 1 January 2025, when the Income Inclusion…
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PER-12/PJ/2025: How the VAT Collection Framework for Digital Services Has Been Rebuilt for Coretax
Every foreign digital business that has been collecting VAT on services delivered to Indonesian users, streaming platforms, SaaS…
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PMK 37/2025: Marketplace Platforms Now Collect Income Tax on Behalf of Domestic Sellers
Indonesia’s e-commerce market generated approximately Rp487 trillion in transaction value in 2024, according to BPS and DJP data.…
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How to Unblock Your Company Profile in AHU Indonesia: Three Causes, Three Different Paths
The company needs to register a new director. Or the share structure has changed and the notary is…
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PMK 28/2026: Indonesia’s Accelerated Tax Refund Rules Have Changed, and Most Companies Don’t Know Their Status Has Reset
Somewhere between Rp361 trillion in accelerated tax refunds, a letter from the Corruption Eradication Commission flagging systemic abuse,…
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