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

What are common challenges in legal due diligence in Indonesia?

Challenges include navigating complex regulatory environments, language barriers, and ensuring comprehensive access to relevant documents and information.

How can your firm assist with legal due diligence?

Our firm provides expert legal due diligence services by meticulously reviewing and analyzing all pertinent legal documents and compliance matters, offering insights and recommendations to support your business decisions.

How does legal due diligence impact negotiations?

Findings from due diligence can influence the terms of negotiations, including price adjustments, indemnity clauses, or changes in deal structure to address identified risks.

What are the potential risks of skipping legal due diligence?

Skipping due diligence can lead to unforeseen legal liabilities, compliance issues, and financial losses. It may also affect your ability to make informed decisions or negotiate favorable terms.

Can legal due diligence be customized based on the industry?

Yes, due diligence can be tailored to address industry-specific risks and regulations, such as those relevant to manufacturing, technology, or financial services.

How is confidentiality maintained during the due diligence process?

Confidentiality is ensured through strict internal controls, non-disclosure agreements, and secure handling of sensitive information throughout the review process.

What are the costs associated with legal due diligence?

Costs vary depending on the scope and complexity of the review. We provide transparent pricing and detailed cost estimates based on your specific needs.

Can due diligence findings be used in future legal proceedings?

Yes, findings can be used as evidence in legal disputes or regulatory matters, helping to support your case or demonstrate compliance.

What happens after the due diligence process is completed?

After completion, we provide a detailed report summarizing findings, potential risks, and recommendations. We also offer guidance on addressing any issues identified.

Is legal due diligence required for all types of transactions?

While not always mandatory, due diligence is highly recommended for major transactions such as mergers & acquisitions, or investments to mitigate risks and ensure informed decision-making.

The MERP allows you to leave and re-enter Indonesia while holding a KITAS. Without a MERP, your KITAS would be invalidated upon exit. The permit typically lasts for the duration of your KITAS and must be renewed along with your KITAS if needed.

The duration varies depending on the complexity of the case and whether the parties agree on terms. On average, it can take 6 (six) months, or it will be faster if both parties have agreed on terms.

Employees are entitled to 12 days of paid annual leave after completing one year of continuous service with the same employer. This entitlement is separate from public holidays and must be provided in compliance with company regulations or employment contracts.

How long does it take to process a tax refund?

The processing time for a tax refund can vary. Generally, it may take few months, depending on the complexity of your claim and the completeness of your documentation.

Can I apply for a tax refund if I have unpaid taxes from previous years?

You may still be eligible for a tax refund even if you have unpaid taxes from previous years. However, the DJP may offset your refund against any outstanding tax liabilities. It’s important to address any unpaid taxes with the DJP to ensure a smooth refund process.

Is it possible to receive a tax refund in foreign currency?

Typically, tax refunds are issued in Indonesian Rupiah (IDR).

What is the deadline for applying for a tax refund?

There is generally a statute of limitations for filing a tax refund claim, typically within a few years from the end of the fiscal year in which the overpayment occurred. It’s important to file your claim promptly to avoid missing the deadline.

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