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.
partner

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.
partner

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.
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.
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

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

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

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.

In the event of a Merger or Acquisition (M&A), employees’ rights and contracts must be maintained, or the new employer must negotiate new terms with the affected employees. Severance and compensation payments may be applicable if there are changes to the employment terms or if employees are terminated as a result of the merger.

The standard working hours in Indonesia are 40 hours per week, with either 7 hours per day for 6 days a week or 8 hours per day for 5 days a week. Overtime is allowed, but it should not exceed 4 hours per day or 18 hours per week, and overtime pay must be provided as per Government Regulation No. 35 of 2021.

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.

Grounds for divorce in Indonesia may vary, it can include adultery, cruelty, abandonment, absence for a certain period, irreconcilable differences, etc.

Copyright © 2026 Kusuma Law Firm. All right reserved