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

Yes, you can bring immediate family members (spouse and children) under a Dependent KITAS. Your dependents will be issued a KITAS based on your work permit, allowing them to stay in Indonesia legally, though they cannot work.

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.

The Industrial Relations Court is responsible for resolving employment disputes that cannot be settled through bipartite negotiations, mediation, or tripartite through Local Manpower Institution. This court handles disputes related to termination, wages, collective labor agreements, and etc.

In Indonesia, divorce can be filed through the Religious Court (for couples of the same Muslim religion), or the District Court (for Non-Muslim religion and mixed-religion marriages). You must meet certain grounds for divorce as stipulated in Indonesian law.

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.

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