On 10 March 2025, the Indonesian National Police enacted Regulation No. 3 of 2025 on Police Functional Oversight of Foreign Nationals (“Police Regulation No. 3/2025”). This regulation introduces significant changes to one of the long-standing administrative obligations applicable to foreign nationals, including Foreign Workers, residing and working in Indonesia, namely the obligation to obtain a … Read more
In response to various issues and public concerns regarding the obligation to pay copyright royalties for songs and/or music, one of which was triggered by a copyright infringement case involving a restaurant entity in Bali, the Minister of Law and Human Rights (“MOLHR”) has issued MOLHR Regulation No. 27 of 2025 (“MOLHR Reg. 27/2025”). This … Read more
Currency exchange is no longer always in physical form, such as coins and paper money. Currently, Crypto Assets can be recognized as a new medium of exchange, and public interest in investing in Crypto Assets is also increasing. On August 1, 2025, the Indonesian government, through the Director General of Taxes, issued Minister of Finance … Read more
MINISTER OF FINANCE REGULATION NUMBER 37 YEAR 2025 (MOF 37/2025) ON THE APPOINTMENT OF OTHER PARTIES AS INCOME TAX COLLECTORS AND PROCEDURES FOR COLLECTING, DEPOSITING, AND REPORTING INCOME TAX COLLECTED BY OTHER PARTIES ON INCOME RECEIVED OR OBTAINED BY DOMESTIC MERCHANTS WITH TRADING MECHANISMS THROUGH ELECTRONIC SYSTEMS This regulation aims to facilitate public participation in … Read more
The Government of Indonesia previously established a risk-based licensing framework through Government Regulation No. 5 of 2021 on the Implementation of Risk-Based Business Licensing, along with its amendments (collectively referred to as “GR 5/2021”). This regulation served as the main legal foundation for determining risk levels and business scales, as well as establishing basic licensing … Read more
REGULATION OF THE DIRECTOR GENERAL OF TAXES NUMBER PER-8/PJ/2025 (PER-8/2025) CONCERNING THE PROVISIONS FOR THE DELIVERY OF CERTAIN TAX ADMINISTRATION SERVICES WITHIN THE FRAMEWORK OF IMPLEMENTING THE CORE TAX ADMINISTRATION SYSTEM. This regulation aims to implement the reformed tax administration system that more transparent, effective, efficient, accountable, and flexible. With the implementation of the Core … Read more
The legal limitations on the disclosure of audit information by a Public Accounting Firm (Kantor Akuntan Publik – “KAP”) to third parties, including administrators in Suspension of Debt Payment Obligations (Penundaan Kewajiban Pembayaran Utang – “PKPU”) proceedings or within the context of judicial examination, are governed by Law Number 5 of 2011 on Public Accountants … Read more
The Government of the Republic of Indonesia has taken a strategic legal step to optimize the management of State-Owned Enterprises (SOEs) through the issuance of Government Regulation Number 15 of 2025 concerning the Addition of State Capital Participation into the Share Capital of PT Biro Klasifikasi Indonesia (Persero). This regulation reflects the implementation of SOE … Read more
The Directorate General of Taxes (DGT), through its Official Memorandum No. ND-4/PJ/PJ.02/2025, has provided legal certainty regarding tax compliance obligations and clarified the Income Tax (PPh) and Value-Added Tax (VAT) treatment for apartment building management. This memorandum is officially addressed to directors within the DGT, Head of Regional Tax Offices, Head of Information and Complaint … Read more
As a response to the evolving social and economic dynamics, the Indonesian government has renewed the Unemployment Insurance (“JKP”) program which was previously introduced through Government Regulation Number 37 of 2021 (“GR 37/2021”). The JKP program is designed to provide protection to workers who experience termination of employment (“PHK”), by offering benefits in the form … Read more
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