Logo Kusuma & Partners Law Firm

About us

Kusuma & Partners Law Firm is one of leading Indonesian law firms as well as a tax firms. We assist clients in facing challenging legal, tax, and regulatory challenges in Indonesia. Offering integrated Legal and Tax services, our team of professional lawyers and tax consultants have proven international experience. In this digital era, we are proud that our clients can access our fully integrated range of consultancy and services by way of a single contact.

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 high-profile litigation proceedings and arbitration matters.

Our lawyers and tax consultants provide comprehensive corporate, transactional, litigation proceedings, and regulatory services in various industries, including investment, property, real estate and building construction, digital, tax, basic industry and chemicals, consumer goods industry, banking and finance, agriculture, infrastructure, transportation, general trading, service, mining, individual client/family matters, etc.

Our Values

We are fully committed to our clients’ interest, building a solid and long-term relationship with our clients and other stakeholders, providing the highest standard of excellence in professionalism, commitment, integrity, and responsive to our clients’ business and unique needs.
Founder & Managing partner

Dion Kusuma

Dion is the Founder and Managing Partner of Kusuma & Partners Law Firm and a prominent member of the Indonesian Bar Association (Peradi). Licensed to practice law across Indonesian courts, Dion is also certified as an Administrator and Receiver (Pengurus & Kurator) for Bankruptcy and Suspension of Debt Payments Proceedings (PKPU & Kepailitan). Over the years, he has established himself as a trusted advisor for both domestic and international clients, offering strategic counsel in General Corporate & Commercial matters, as well as Litigation & Dispute Resolution. His comprehensive knowledge of Indonesian legal frameworks, coupled with his dedication to achieving successful outcomes, makes him a leading figure for clients navigating complex cross-border and domestic legal challenges.
partner

ADE ATMADJA

Ade is Tax Partner of Kusuma & Partners Law Firm. She holds Bachelors’ Degrees in Accounting and Law Science. She is a Registered Tax Consultant with Certificate C License. She is a member of the Indonesian Tax Consultant Association (IKPI). Through her work over the years, she has extensive experience in advising local and international clients on individual tax as well as corporate tax.
co-founder & partner

Reza Fattah

Reza is Partner at Kusuma & Partners Law Firm, with specialized expertise in employment, corporate, and investment matters. He has provided comprehensive legal counsel and effective solutions for clients across diverse sectors, including banking, outsourcing, food & beverage, logistics, and construction. Reza is not only a trusted legal advisor but also plays a pivotal role in developing strategic analyses and actionable insights to help businesses navigate complex legal landscapes and achieve their operational goals.
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ELVAN TOBING

Elvan is a Partner at Kusuma & Partners Law Firm and a respected member of the Indonesian Bar Association. As a licensed Administrator and Receiver (Pengurus & Kurator) for Bankruptcy and Suspension of Debt Payments Proceedings (PKPU & Kepailitan), he has a proven track record in handling complex bankruptcy cases and debt restructuring. Elvan brings extensive experience in both litigation and criminal matters. His expertise and commitment to client advocacy have established him as a trusted legal advisor in handling complex cases with precision and professionalism.
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FIKRI ABDULLAH

Fikri is a Partner at Kusuma & Partners Law Firm and a distinguished member of the Indonesian Bar Association. He brings a robust skill set as a certified legal auditor, proficient legal drafter, and licensed liquidator, with credentials as an Administrator and Receiver (Pengurus & Kurator) for Bankruptcy and Suspension of Debt Payments Proceedings (PKPU & Kepailitan). With extensive experience in both corporate and litigation matters, Fikri has a well-earned reputation for providing strategic legal guidance and adeptly managing complex cases for diverse clientele.
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WISNU RAKADITA

Wisnu is a Partner at Kusuma & Partners Law Firm and a respected member of the Indonesian Bar Association. With extensive experience in representing individual and corporate clients, as well as managing complex litigation, state administrative, and constitutional matters, he is known for his precision and dedication to client advocacy. Wisnu’s expertise and unwavering commitment to achieving favourable outcomes have earned him a reputation as a trusted legal advisor for clients navigating challenging legal issues.
OF COUNSEL – UNITED KINGDOM

RAWAN BA WAZIER

As Of Counsel at Kusuma & Partners Law Firm, Rawan brings specialized UK-based insight to enhance support for the firm’s international and Indonesian clients. Working from the UK, Rawan conducts in-depth legal research and provides tailored guidance on corporate structuring, commercial transactions, and complex cross-border litigation, aligning international legal perspectives with Indonesian practices. She also involves fostering business development initiatives to strengthen Kusuma & Partners’ cross-jurisdictional capabilities and expand its reach in the global legal landscape, ensuring clients benefit from a cohesive approach to corporate and commercial challenges worldwide.
partner

WISNU RAKADITA

Wisnu is a Partner at Kusuma & Partners Law Firm and a respected member of the Indonesian Bar Association. With extensive experience in representing individual and corporate clients, as well as managing complex litigation, state administrative, and constitutional matters, he is known for his precision and dedication to client advocacy. Wisnu’s expertise and unwavering commitment to achieving favourable outcomes have earned him a reputation as a trusted legal advisor for clients navigating challenging legal issues.

What Our Clients Say About Us

It was a very good experience

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Leo Tolstoy
Lead Designer

It was a very good experience

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Cursus nibh mauris, nec turpis orci lectus maecenas. Suspendisse sed magna eget nibh in turpis. Consequat duis diam lacus arcu.

Leo Tolstoy
Lead Designer

It was a very good experience

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Cursus nibh mauris, nec turpis orci lectus maecenas. Suspendisse sed magna eget nibh in turpis. Consequat duis diam lacus arcu.

Leo Tolstoy
Lead Designer

It was a very good experience

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Cursus nibh mauris, nec turpis orci lectus maecenas. Suspendisse sed magna eget nibh in turpis. Consequat duis diam lacus arcu.

Leo Tolstoy
Lead Designer

It was a very good experience

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Cursus nibh mauris, nec turpis orci lectus maecenas. Suspendisse sed magna eget nibh in turpis. Consequat duis diam lacus arcu.

Leo Tolstoy
Lead Designer

It was a very good experience

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Cursus nibh mauris, nec turpis orci lectus maecenas. Suspendisse sed magna eget nibh in turpis. Consequat duis diam lacus arcu.

Leo Tolstoy
Lead Designer

It was a very good experience

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Cursus nibh mauris, nec turpis orci lectus maecenas. Suspendisse sed magna eget nibh in turpis. Consequat duis diam lacus arcu.

Leo Tolstoy
Lead Designer

It was a very good experience

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Cursus nibh mauris, nec turpis orci lectus maecenas. Suspendisse sed magna eget nibh in turpis. Consequat duis diam lacus arcu.

Leo Tolstoy
Lead Designer

Frequently Asked Questions

Estate planning in Indonesia involves drafting a will (wasiat) to specify asset distribution and minimize tax implications. Consulting with our legal expert can help you ensure your wishes are legally documented and executed.

When should I consider Tax Due Diligence?

Tax Due Diligence is crucial during mergers, acquisitions, company restructuring, or when preparing for a sale. It ensures you have a clear understanding of the company’s tax position before making critical decisions.

What are the potential outcomes of Tax Due Diligence?

Our findings will highlight any tax risks, compliance issues, or areas where improvements are needed. We provide recommendations to address these issues, helping you make informed decisions.

What happens if tax issues are found during Due Diligence?

If tax issues are identified, we’ll work with you to develop strategies to mitigate these risks. This may involve negotiating with the other party in the transaction or addressing the issues before proceeding.

Can Tax Due Diligence prevent future tax disputes?

While it can’t guarantee immunity from future disputes, Tax Due Diligence significantly reduces the risk by ensuring that any existing issues are identified and addressed early on.

Can Tax Due Diligence affect the valuation of a company?

Yes, Tax Due Diligence can impact a company’s valuation. Unresolved tax issues or significant liabilities discovered during the process may lead to adjustments in the purchase price or deal terms.

What are the common challenges in Tax Due Diligence in Indonesia?

Challenges include navigating complex tax regulations, incomplete or inaccurate financial records, and historical non-compliance.

How does Tax Due Diligence differ from a standard financial audit?

A financial audit focuses on the accuracy of financial statements, while Tax Due Diligence specifically examines tax compliance and risks. The two processes complement each other but serve different purposes.

The processing time can vary, but typically it takes around 2 to 4 weeks from the submission of the required documents to the issuance of the KITAS.

Employing foreign workers requires specific permits, including a Work Permit (IMTA) and a temporary stay permit (KITAS). Employers must also provide a clear reason why the position cannot be filled by an Indonesian worker and ensure the foreign worker’s role aligns with approved positions under the Ministry of Manpower’s regulations.

What are General Corporate services??

General Corporate services encompass assistance with day-to-day business operations, including corporate structuring, compliance with local laws, regulatory matters, and corporate governance.

What is the scope of Legal Advisory in Indonesia?

Legal Advisory includes offering expert opinions on Indonesian law, helping businesses navigate legal complexities, and providing strategic guidance for minimizing risks in transactions or operations.

Why is Legal Compliance important in Indonesia?

Legal Compliance ensures that your business follows applicable laws and regulations in Indonesia, helping avoid legal disputes, penalties, and potential shutdowns due to non-compliance.

How can you help with company formation in Indonesia?

We assist with setting up different types of companies, such as PT PMA, PT PMDN, Representative Offices (RO), Permanent Establishment (PE), ensuring that your business structure complies with Indonesian corporate laws.

How often should companies conduct a legal compliance review?

It is recommended to conduct a legal compliance review regularly or when there are significant regulatory changes, ensuring the business continues to operate within the bounds of Indonesian law.

What happens if a company fails to meet legal compliance standards?

Failure to comply can result in penalties, legal disputes, or suspension of business activities. Staying compliant helps safeguard your business from these risks.

What should businesses know about labor law compliance in Indonesia?

Businesses need to comply with labor laws concerning employment contracts, employee rights, and benefits. We ensure your HR practices align with Indonesian labor regulations.

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