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 & 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 & 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 & accounting

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

What rights do victims have in Indonesian criminal proceedings?

Victims of crime have the right to report the crime and provide evidence, be informed of the progress of the investigation and trial, seek restitution or compensation, and request protection if they are at risk of harm.

Can a foreigner be tried under Indonesian criminal law?

Yes, if they commit a crime within Indonesian territory.

Are there alternative dispute resolution options for criminal cases in Indonesia?

In general, criminal cases in Indonesia are resolved through the court system. However, for certain cases, the alternative resolution like Restorative Justice practices may be considered.

What is Restorative Justice in the context of Indonesian criminal law?

Restorative Justice focuses on repairing the harm caused by criminal behavior through reconciliation and restitution rather than punitive measures. It involves mediation between the victim and offender to reach a mutually agreeable resolution.

What constitutes a criminal offense under Indonesian law?

It is an act that violates the Indonesian Criminal Code (KUHP) or other specific laws and regulations and is punishable by sanctions such as fines, imprisonment, or other penalties. The KUHP outlines various categories of offenses, including theft, assault, fraud, corruption, etc.

What does Indonesian law recognize the different types of criminal offences?

There are three main types:

  • Crimes (kejahatan): serious offenses such as robbery, theft, fraud, etc.
  • Misdemeanors (pelanggaran): lesser offenses such as traffic violations and minor thing.
  • Special Crimes: offenses covered by specific laws, such as corruption, narcotics, terrorism, etc.

How does the Indonesian criminal justice system handle cases of corruption?

Corruption cases are handled by specialized anti-corruption courts (Pengadilan Tindak Pidana Korupsi). The Indonesian Corruption Eradication Commission (Komisi Pemberantasan Korupsi—KPK) investigates and prosecutes high-profile corruption cases.

Non-compete clauses are not explicitly regulated under Indonesian law, but they may be included in employment contracts. However, their enforceability depends on the specific terms, reasonableness of the restrictions, and the protection of the employee’s rights to earn a livelihood.

To register a foreign marriage in Indonesia, you typically need to submit a marriage certificate issued by the foreign country’s competent authority to the Indonesian Civil Registry Office (Dinas Kependudukan dan Catatan Sipil). Additional documents may be required depending on local regulations. If you do not register it and it has been exceeded by more than 1 (one) year, registration is legally required through the Indonesian court mechanism.

Postnuptial Agreement, known as “Perjanjian Setelah Nikah” in Indonesian, is similar to a Prenuptial Agreement but is entered into after marriage.

A CLA is a negotiated agreement between the employer and a registered labor union, outlining terms of employment for the union members. It covers salaries, benefits, dispute resolution mechanisms, and working conditions. CLAs must be registered with the Ministry of Manpower.

Employers may only deduct wages for reasons permitted by law, such as social security contributions, taxes, union dues, or specific employee agreements (e.g., loans or damages caused by the employee). Deductions must not exceed 50% of the employee’s monthly wage.

What is Indonesian Tax Advisory, and why is it important for my business?

Indonesian Tax Advisory involves expert guidance on navigating Indonesia’s complex tax regulations. It’s essential for ensuring compliance, optimizing tax liabilities, and avoiding penalties.

How can your firm help with my tax planning in Indonesia?

We provide tailored tax planning strategies that align with your business goals, helping you minimize tax liabilities while ensuring full compliance with Indonesian tax laws.

What types of taxes are applicable to businesses in Indonesia?

Businesses in Indonesia are subject to several taxes, including corporate income tax, VAT, withholding tax, and specific industry-related taxes. We help you understand and manage these obligations effectively.

How often should I review my tax strategy in Indonesia?

It’s recommended to review your tax strategy annually or whenever there are significant changes in your business operations or tax regulations. We provide ongoing advisory services to keep your strategy up to date.

What are the consequences of non-compliance with Indonesian tax laws?

Non-compliance can result in penalties, fines, and legal issues that can disrupt your business operations. Our services help you stay compliant and avoid these risks.

How can I take advantage of tax incentives in Indonesia?

Indonesia offers various tax incentives for specific industries and activities. We identify relevant incentives for your business and help you apply for and maximize these benefits.

What should I do if I receive a tax audit notice?

If you receive a tax audit notice, it’s crucial to respond promptly. We assist in preparing for the audit, ensuring all documents are in order, and representing you during the process.

How do Indonesian tax laws affect foreign-owned businesses?

Foreign-owned businesses must comply with both local and national tax regulations, which can be complex. We provide specialized advisory services to help foreign businesses navigate these requirements.

What is the process for filing taxes in Indonesia?

Filing taxes in Indonesia involves preparing and submitting tax returns according to the schedule set by the tax authorities. We assist with accurate preparation and timely submission of all necessary documents.

How do changes in Indonesian tax laws impact my business?

Changes in tax laws can affect your tax obligations and business operations. We keep you informed of any changes and adjust your tax strategy accordingly to ensure continued compliance.

How can I ensure my business is tax-efficient in Indonesia?

Tax efficiency involves strategic planning, taking advantage of available incentives, and maintaining compliance. Our advisory services focus on optimizing your tax position while minimizing liabilities.

Are there any specific tax considerations for startups in Indonesia?

Startups may be eligible for tax incentives and exemptions. We provide tailored advice to help new businesses navigate tax requirements and take advantage of available benefits.

What documentation is required for tax advisory services?

The documentation needed depends on the specific advisory service. Typically, you’ll need financial statements, previous tax filings, and details of your business operations. We assist in gathering and reviewing all necessary documents.

What should I do if I’ve missed a tax deadline?

If you’ve missed a tax deadline, it’s important to act quickly to minimize penalties. We can help you file late returns and negotiate with tax authorities to reduce any associated fines.

How do changes in my business structure affect my tax obligations?

Changes in your business structure, such as mergers, acquisitions, or expansions, can significantly impact your tax obligations. We provide advisory services to help you navigate these changes smoothly.

Are there specific tax considerations for digital businesses in Indonesia?

Digital businesses are subject to unique tax rules, including VAT on digital services and potential income tax obligations.

What is the impact of tax treaties on my business operations in Indonesia?

Tax treaties between Indonesia and other countries can affect how your business is taxed, particularly regarding double taxation.

Why choose arbitration over traditional litigation?

Arbitration is often chosen for its confidentiality, flexibility in procedure, and the ability to select arbitrators with expertise in the subject matter of the dispute.

What types of disputes are suitable for arbitration in Indonesia?

Commercial disputes

What are the costs associated with arbitration in Indonesia?

It includes administrative expenses of the arbitral institution, arbitrators’ fees, legal fees, and other expenses related to the proceedings.

How to enforce arbitration awards to make it legally binding and force in Indonesia?

The arbitration awards shall be registered in Indonesian court maximum 30 (thirty) days after the award is issued, and then shall obtain a court approval.

Can the Indonesian arbitration awards be challenged or cancelled in Indonesian courts?

Yes, under certain circumstances.

What is the legal remedy if an arbitration award is cancelled by Indonesian court?

Filing an appeal to Indonesian Supreme Court.

What happens if one party refuses to participate in arbitration proceedings in Indonesia?

If one party refuses to participate in arbitration proceedings in Indonesia, the arbitral tribunal may proceed with the arbitration and make a decision based on the evidence and arguments presented by the participating party.

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