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

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

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 are formally appointed as income tax collectors, shifting the responsibility from individual sellers to large digital marketplaces. This move ensures fair tax compliance, strengthens state […]

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

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

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 of customs and excise laws, including the trade of non-excise or illegal goods. In recent years, the State has reinforced its position that corporate actors—rather […]

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

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

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, customary rights expiry, and state acquisition of abandoned land is not just policy talk—it directly affects your ability to prove ownership, raise financing, complete M&A, […]

Construction Companies in Indonesia: Legal Insights & Business Opportunities

Construction Companies in Indonesia: Legal Insights & Business Opportunities

Construction Companies in Indonesia are the backbone of the country’s ambitious development agenda. With the government targeting massive infrastructure expansion under the “Golden Indonesia 2045 Vision,” the industry is becoming one of the most attractive sectors for both local entrepreneurs and foreign investors. From skyscrapers in Jakarta to renewable energy projects in Sulawesi, the opportunities […]

Remote Work in Indonesia: Legal Framework, Tax Implications, and Best Practices for Businesses

Remote Work in Indonesia: Legal Framework, Tax Implications, and Best Practices for Businesses

Remote work in Indonesia has become more than a trend—it’s now a fundamental part of how businesses operate. For business owners, companies, investors, and professionals, understanding the legal framework and practical implications of remote work in Indonesia is essential. In this article, we will delve into the evolving legal environment, highlight tax considerations, explore challenges, […]

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