Logo Kusuma & Partners Law Firm
Indonesian lawyer | Legal consultant | Tax consultant

When it comes to Legal & Tax matters, making the right move is vital

Kusuma & Partners Law Firm is one of leading Indonesian law firm as well as tax firm. We assist clients to face challenging legal, tax, and regulatory challenges in Indonesian. Offering an integrated Legal and Tax services, our teams of professional lawyers and tax consultants have proven international experience. We are proud that our clients can access our fully integrated range of consultancy and services by way of a single contact.
Featured Practice Areas

Our expertise spans the full suite of legal and tax services to include both advisory and transactional work where we have been involved in landmark corporate transactions, as well as complex and litigation and matters.

General Corporate Services

General corporate & Comercial

We work with our clients to understand commercial and business objectives. We express our advice in commercial terms and offer seamless end-to-end service across the lifecycle of your project and long-term goals.
Litigation Services

Litigation & Dispute resolution

With more than a decade of experience in commercial disputes and litigation through Indonesian courts, our team of lawyers has successfully represented our clients including a range of Individual, Indonesian Local Company (PT PMDN), Foreign-Owned Company (PT PMA), multinational company.
Tax Services

Tax

We assist client both corporate and individual to find the most tax-friendly approach for many types of transactions and industries by applying our extensive knowledge of the prevailing Indonesian tax regulations and our extensive knowledge as practitioner in the field of taxation. We assess the tax implications of the proposed business structures and provide recommendations of the most tax efficient.

Why Choose Kusuma & Partners?

Extensive Expertise

We offer deep knowledge across various legal fields, ensuring tailored solutions for your needs.

Comprehensive Services

From corporate setup to complex litigation, we handle all your legal & tax matters under one roof.

Cost-Effective Solution

Our fee structure is designed to offer the best possible legal support at cost-effective rates, ensuring that you receive excellent service and results at a fair price.

Strategic Counsel

We offer proactive advice, helping you make informed decisions that protect and advance your interests.

Local Network

Our strong network of connections with local authorities, experts, and industry leaders enhances our ability to deliver comprehensive solutions.

Long-Term Relationships

We believe in building lasting partnerships with our clients, offering continuous support and strategic guidance to help your business grow and succeed over time.

Frequently Asked Questions

Why is a Tax Diagnostic Review important?

Conducting a Tax Diagnostic Review ensures your business is fully compliant with Indonesian tax laws, minimizes the risk of penalties, and helps optimize your tax obligations.

What happens if the review identifies issues?

If any issues are found, we provide clear, actionable recommendations to address them. Our team also assists with implementing these solutions to ensure compliance.

What are the common issues identified during a Tax Diagnostic Review?

Common issues include underreported income, incorrect tax rate applications, missed deadlines, improper deductions, and misinterpretation of tax laws.

Can a Tax Diagnostic Review help with past tax audits?

Yes, the review can identify areas that may have been overlooked in past audits and help you prepare for any future audits by ensuring compliance and addressing any lingering issues.

How does a Tax Diagnostic Review benefit my business?

It helps you avoid costly penalties, ensures compliance with tax laws, and identifies opportunities for tax savings and optimization.

What types of businesses can benefit from a Tax Diagnostic Review?

Businesses of all sizes and industries can benefit from a Tax Diagnostic Review, especially those with complex tax structures, frequent transactions, or a history of tax audits.

Will the Tax Diagnostic Review impact my current tax filings?

The review itself doesn’t impact your current filings, but it may reveal areas that require adjustments in future filings or amendments to past returns to ensure accuracy.

How does a Tax Diagnostic Review differ from a tax audit?

A Tax Diagnostic Review is a proactive, voluntary assessment conducted by your chosen tax professionals, focusing on compliance and optimization. A tax audit, on the other hand, is an official examination conducted by tax authorities.

Can the review identify opportunities for tax savings?

Absolutely. Part of the review process involves identifying legal tax-saving opportunities, such as unclaimed deductions, credits, and incentives that your business may qualify for.

Will a Tax Diagnostic Review prevent future tax penalties?

While no review can guarantee the complete elimination of future penalties, a thorough Tax Diagnostic Review significantly reduces the risk by identifying and addressing potential issues proactively.

What is the outcome of a Tax Diagnostic Review?

The outcome is a comprehensive report detailing our findings, along with practical recommendations to enhance compliance, reduce risks, and optimize your tax obligations.

Can the review address industry-specific tax concerns?

Yes, our team tailors the review to your specific industry, addressing any unique tax challenges or regulations that apply to your business sector.

Yes, probationary periods are allowed under Indonesian labor law but can only last up to three months. During this time, the employment contract must clearly state the probationary nature of the work and the expectations for successful completion.

Yes, as an investor, you are allowed to manage and oversee your investments. However, the Investor KITAS does not permit traditional employment for other companies; it only covers activities related to managing your investments.

If your investment falls below the required threshold (IDR 1 billion in shares or IDR 10 billion in capital), your Investor KITAS may be revoked, and you could lose your right to stay in Indonesia under that permit. It’s essential to monitor your investment levels to maintain compliance.

If your employment contract ends, your employer must report the termination to the immigration office, and your KITAS will be canceled. You are required to leave Indonesia unless you secure another sponsorship or transition to a different visa type.

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