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.
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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.
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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

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Leo Tolstoy
Lead Designer

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

Frequently Asked Questions

The divorce process involves filing a petition, attending mediation (it is required by law), attending court hearings process, and presenting evidence to support grounds for divorce, then an Indonesian court will issue a court decision.

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

What is a Company Deed of Amendment?

A Company Deed of Amendment is a legal document that updates or changes the original company deed, reflecting alterations in company structure, name, address, or other key details.

What is the difference between a Deed of Amendment and a new company establishment?

A Deed of Amendment updates an existing company’s details, while a new company establishment involves creating a new legal entity with its own deed.

When is a Deed of Amendment necessary?

It is needed when there are significant changes in the company’s management, business activities, address, or when updating the company’s capital structure.

What are the benefits of amending the company deed?

It ensures that the company’s legal documents reflect the current business structure and operations, which can be crucial for legal compliance and business transactions.

What happens if the Company Deed of Amendment is not filed?

Failure to file the amendment may result in discrepancies between the company’s actual situation and its legal documents, which can lead to compliance issues and legal complications.

Can amendments be made to a company’s articles of association without changing the deed?

No, changes to the articles of association generally require an amendment to the company deed to reflect these changes officially.

What are the types of Company Liquidation in Indonesia?

liquidation can be either voluntary or involuntary. Voluntary liquidation occurs when the company’s shareholders decide to wind up the company, while involuntary liquidation is initiated by a court order due to insolvency or other legal reasons.

What are the steps involved in liquidating a company?

The main steps include: Board of Directors Resolution, Appointment of Liquidator, Notification, Settlement of Debts, Asset Distribution, Final Report and Deregistration.

How long does the liquidation process take?

The process can vary depending on the complexity of the company’s affairs and the efficiency of the liquidator, but it typically takes between 6 to 12 months, or more.

Can the company’s debts be waived during liquidation?

No, the company must settle all its debts before it can proceed with liquidation. If there are insufficient assets to cover the debts, the company will be declared insolvent.

Can the company’s directors or shareholders be held liable after liquidation?

Directors or shareholders are generally not liable beyond their investments. However, if misconduct or fraud is involved, they may face legal consequences.

Are there any tax implications during liquidation?

Yes, the company may need to settle any outstanding taxes.

What happens if the company’s assets are insufficient to cover its liabilities?

If assets are insufficient, the company will be declared insolvent. The liquidator will follow the legal process for insolvency.

What is the process for acquiring property in Indonesia?

The process involves several key steps: identifying and assessing the property, conducting due diligence, negotiating terms, drafting and signing a Sale and Purchase Agreement, and completing the transfer of ownership through the relevant land office. Legal consultation is crucial to ensure compliance with Indonesian regulations.

Can foreigners’ own property in Indonesia?

Foreigners cannot directly own freehold land in Indonesia. However, they can acquire property through a long-term leasehold arrangement or through a foreign investment company (PT PMA). Consult with our firm to explore the best options.

What is the difference between Hak Milik, Hak Guna Bangunan, and Hak Pakai?

Hak Milik (Freehold Title): Full ownership, available only to Indonesian citizens.

Hak Guna Bangunan (Building Rights): Allows construction and use of land for up to 30 years, extendable.

Hak Pakai (Usage Rights): Allows use of land for specific purposes, often for up to 25 years, extendable.

What should be included in a Sale and Purchase Agreement?

The agreement should detail the property description, purchase price, payment terms, timeline, obligations of each party, and any conditions precedent. Our legal team ensures all necessary elements are covered to protect your interests.

What happens if there is a dispute over property ownership?

Disputes can be resolved through negotiation, mediation, or legal proceedings. It’s crucial to address any disputes promptly and seek legal advice to protect your interests. Our firm offers expert guidance and representation in property disputes.

How can your firm assist with property transactions?

We provide comprehensive legal services, including due diligence, drafting and reviewing agreements, ensuring regulatory compliance, and handling all legal aspects of property acquisition to ensure a smooth and secure transaction.

What is a Cross-Border Tax Opinion?

A Cross-Border Tax Opinion provides expert analysis and advice on how Indonesian tax laws apply to your international business transactions. It helps you understand and manage tax obligations when dealing with foreign income, investments, and operations.

What are the common issues addressed in a Cross-Border Tax Opinion?

Common issues include managing double taxation, understanding withholding tax on foreign payments, navigating tax treaty benefits, and addressing transfer pricing concerns.

Is a Cross-Border Tax Opinion legally binding?

While a Cross-Border Tax Opinion is not legally binding, it offers authoritative guidance based on the current interpretation of Indonesian tax laws. It’s a critical tool for informed decision-making and compliance.

What information do I need to provide for a Cross-Border Tax Opinion?

We’ll need details about your business structure, the nature of your international transactions, relevant financial data, and any existing tax documentation. The more information you provide, the more precise our analysis can be.

What are the tax treaties that Indonesia has in place, and how do they affect my cross-border transactions?

Indonesia has tax treaties with various countries to avoid double taxation and prevent tax evasion. These treaties can impact how your international income is taxed, offering potential tax reliefs. We help you understand and apply these treaty benefits effectively.

What is a permanent establishment, and how does it impact my tax obligations?

A permanent establishment (PE) is a fixed place of business through which a foreign enterprise conducts business in Indonesia. If your business activities create a PE, you may be subject to Indonesian corporate income tax. We can help you determine if your operations constitute a PE and advise on managing the tax implications.

How does Indonesian tax law treat digital services provided from abroad?

Digital services provided by foreign companies to Indonesian consumers may be subject to Value Added Tax (VAT) and other local taxes. Our services help you navigate these regulations and ensure proper tax compliance for your digital operations.

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.

Employment contracts must be in writing and should clearly outline both employer’s and employee’s rights and obligations, including job responsibilities, working hours, salary, benefits, and the duration of employment. The contract should comply with Indonesian Manpower Law No. 13 of 2003, as amended by the Job Creation Law.

In most cases, changing visa types (e.g., from a Business Visa to a KITAS) requires leaving Indonesia and applying from abroad. However, specific visas, such as a temporary visa to KITAS, may be converted under certain conditions. We can guide you on the best approach based on your situation.

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.

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