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The Indonesian Government has officially begun implementing a new mechanism for collecting Article 22 Income Tax (PPh Pasal 22) through e-commerce platforms starting 1 July 2026. Ahead of the implementation, the Directorate General of Taxes (DJP) confirmed that all technical systems, infrastructure, and marketplace integrations have been completed, following months of intensive coordination with the […]

For many international couples, building a life together in Indonesia begins with obtaining the appropriate immigration status. Whether you are married to an Indonesian citizen or accompanying a foreign spouse working or investing in Indonesia, the Spouse KITAS (Index E31) provides a legal pathway to stay in Indonesia together with your spouse. Indonesia’s immigration framework […]

The Directorate General of General Legal Administration (Ditjen AHU) under the Ministry of Law has introduced a mechanism to classify companies as Administratively Inactive Corporations (Korporasi Nonaktif) on Business Registration system, if they fail to keep their corporate information up to date. Issued through Circular Letter of the Director General of General Legal Administration No. […]

Business expansion in Indonesia often goes beyond establishing a new company. Many investors choose to grow through acquisitions, mergers, or corporate restructuring, while others eventually decide to wind down operations after achieving their commercial objectives. Regardless of the stage of your business lifecycle, understanding Indonesia’s tax compliance and framework is critical to ensuring a compliant […]

Indonesia’s tax administration is managed through a structured network of government institutions under the Ministry of Finance. Whether you are an individual taxpayer, a foreign expatriate, or a company operating in Indonesia, understanding which institution handles your tax obligations can help ensure timely compliance and efficient communication with the relevant authorities. While the Directorate General […]

Choosing a company name is one of the first, and often most strategic, steps in establishing a company in Indonesia. The name of your company reflects its identity, communicates its values, and shapes how customers, investors, and business partners perceive your brand. Whether you are setting up a local business or a company with foreign […]