A limited liability company provides shareholders with limited liability protection, but such protection is not absolute. Under certain circumstances, the separation between a company and its shareholders may be disregarded (piercing the corporate veil), while directors may also face personal liability under Indonesian Company Law. These risks include corporate misuse, commingling of personal and corporate … Read more
The entry into force of Government Regulation (PP) No. 33 of 2026 concerning the Implementing Regulation of the Personal Data Protection Law (UU) on 16 January 2027 marks an important milestone for companies in strengthening personal data governance and controls. This overview outlines the implications of personal data protection risks for business continuity, financial performance, … Read more
Corruption is a serious criminal offense that can cause losses to state finances and adversely affect business continuity and corporate reputation. In conducting business activities in Indonesia, companies face corruption risks, particularly in licensing processes, the procurement of goods and services, tender processes, and interactions with state officials. Preventing these risks requires the implementation of … Read more
Choosing the appropriate business presence structure is a strategic decision for foreign investors seeking to expand their businesses in Indonesia. A mismatch between commercial activities and the business structure adopted may give rise to licensing risks, tax liabilities, and a reduction in after-tax profits. This discussion outlines the considerations involved in determining the appropriate form … Read more
Minister of Trade Decree No. 1907 of 2026 concerning the Establishment of the Assessment Team for Foreign Electronic Trading System Operators establishes a team responsible for assessing whether foreign Electronic Trading System Operators (Penyelenggara Perdagangan Melalui Sistem Elektronik or PPMSE) meet certain criteria when they actively offer and/or conduct electronic trading activities with consumers in … Read more
Digital transformation has turned personal data into one of the most valuable assets for organizations. At the same time, the increasing exchange and use of data has also raised the expectations of regulators, customers, investors, and the public regarding responsible data governance. With the issuance of Government Regulation Number 33 of 2026 as the implementing … Read more
LEGAL PULSE Piercing the Corporate Veil:Law No. 40 of 2007 揭开公司面纱:《2007年第40号法律》 Menembus Tabir Korporasi:Undang-Undang No. 40 Tahun 2007 Personal Data Protection Compliance:Government Regulation No. 33 of 2026 个人数据保护合规：《2026年第33号政府条例》 Kepatuhan Pelindungan Data Pribadi:Peraturan Pemerintah No. 33 Tahun 2026 Anti-Corruption Compliance:Law No. 20 of 2001 反腐败合规：《2001年第20号法律》 Kepatuhan Antikorupsi:Undang-Undang No. 20 Tahun 2001 Business Presence Strategy:Government Regulation No. … Read more
This regulation is issued to improve Taxpayer compliance, support the national economy, and implement tax policies concerning the Reduction or Waiver of Administrative Sanctions, as referred to in Article 27A of Minister of Finance Regulation Number 118 of 2024, as amended by Minister of Finance Regulation Number 71 of 2026 concerning Procedures for Correction, Objection, … Read more
This regulation was issued to ensure legal certainty, provide convenience for Taxpayers, and enhance the effectiveness and efficiency of correction, objection, reduction, waiver, and cancellation procedures in the taxation sector. Minister of Finance Regulation Number 71 of 2026 amends several provisions within Minister of Finance Regulation Number 118 of 2024, specifically Articles 14, 16, 23, … Read more
As October begins, there are two obligations that business actors should keep on their radar. First, the submission of the Investment Activity Report (Laporan Kegiatan Penanaman Modal or “LKPM”) for Quarter III 2026 through the Online Single Submission (OSS) system, the period for which ends on 15 October 2026. This obligation is based on Articles 284 through … Read more
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