Kusuma & Partners Law Firm, Author at Kusuma Law Firm

Avoiding Tax Evasion Investigations in Indonesia: Best Practices for Companies

Kusuma & Partners Law Firm November 11, 2025 No Comments

Over the past decade, Indonesia has undergone a significant transformation in tax administration. The government’s commitment to strengthening fiscal transparency, driven by the Harmonized Tax Law (HPP Law) and the…

Indonesia’s New Local Content Rules: What Businesses Must Know Under MOI Regulation No. 35/2025

Kusuma & Partners Law Firm November 11, 2025 No Comments

On 11 September 2025, the Ministry of Industry of the Republic of Indonesia (MOI) issued MOI Regulation No. 35 of 2025 concerning Provisions and Procedures for Certification of Domestic Component…

Risk-Based Business Licensing in Indonesia: BKPM Regulation No. 5 of 2025 Consolidates the 2021 Regime

Kusuma & Partners Law Firm November 10, 2025 No Comments

The Investment Coordinating Board (BKPM) has enacted Regulation No. 5 of 2025 on the Implementation of Risk-Based Business Licensing through the Online Single Submission (OSS) System, effective 1 November 2025.…

Understanding the Difference Between Board of Directors and Board of Commissioners in Indonesia

Kusuma & Partners Law Firm November 4, 2025 No Comments

If you intend to establish, acquire, or invest in a company in Indonesia, you will encounter the country’s distinctive two-tier board system, which separates management under the Board of Directors…

PMK 37/2025: Indonesia’s New Regulation Sets Out the Threshold for Appointment of E-Commerce Platforms as Income Tax Collectors

Kusuma & Partners Law Firm October 5, 2025 No Comments

The Indonesian government has issued PMK 37/2025: E-Commerce Platforms as Income Tax Collectors in Indonesia, a landmark regulation that reshapes digital taxation. Under this rule, e-commerce platforms meeting certain thresholds…

Corporate Criminal Liability for the Trade of Non-Excise or Illegal Goods in Indonesian Ports

Kusuma & Partners Law Firm September 30, 2025 No Comments

Indonesia’s port infrastructure constitutes the primary artery of its trade system and plays a decisive role in sustaining national economic growth. However, these very ports remain highly susceptible to violations…

Legal Reminder on Indonesia Land Certificates: Re-registration, Customary Rights Expiry, and State Acquisition of Abandoned Land

Kusuma & Partners Law Firm September 24, 2025 No Comments

If you own, develop, finance, or invest in land in Indonesia, you are operating in a regulatory window that is closing fast. This legal reminder on Indonesia land certificates: re-registration,…

Land Dispute Litigation in Indonesia: Title, Possession & Legal Remedies

Kusuma & Partners Law Firm September 21, 2025 No Comments

Land is not just a piece of earth in Indonesia, it represents wealth, security, and often cultural identity. For many families, land is an inheritance passed through generations, while for…

Shares Classification in Indonesia Company

Kusuma & Partners Law Firm September 15, 2025 No Comments

Shares classification in Indonesia company is not merely a drafting choice; it is a statutory-anchored mechanism that determines control, economics, governance stability, and investor protections. Under Law No. 40 of…

Author: Kusuma & Partners Law Firm

Avoiding Tax Evasion Investigations in Indonesia: Best Practices for Companies

Indonesia’s New Local Content Rules: What Businesses Must Know Under MOI Regulation No. 35/2025

Risk-Based Business Licensing in Indonesia: BKPM Regulation No. 5 of 2025 Consolidates the 2021 Regime

Understanding the Difference Between Board of Directors and Board of Commissioners in Indonesia

PMK 37/2025: Indonesia’s New Regulation Sets Out the Threshold for Appointment of E-Commerce Platforms as Income Tax Collectors

Corporate Criminal Liability for the Trade of Non-Excise or Illegal Goods in Indonesian Ports

Legal Reminder on Indonesia Land Certificates: Re-registration, Customary Rights Expiry, and State Acquisition of Abandoned Land

Land Dispute Litigation in Indonesia: Title, Possession & Legal Remedies

Shares Classification in Indonesia Company

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