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  • Article

    Indonesia Tax Law – Overview On Taxation Harmonization Law Vol. I: Amendments To Income Tax Law And VAT Law

    General Overview on HPP Law: The Government of Indonesia issued Law No. 7 of 2021 on Harmonization of Taxation Regulation (Harmonisasi Peraturan Perpajakan or "HPP Law")...
    IndonesiaTax
    Nusantara Legal Partnership
    Nusantara Legal Partnership
  • Article

    A Faster Route Into Indonesia’s Infrastructure Public - Private Partnerships – LKPP Regulation No. 1 Of 2026 Reshapes Procurement For Foreign Sponsors, Contractors, And Financiers

    The New Procurement Regulation implements Article 40 of Presidential Regulation No. 38 of 2015 on Government Cooperation with Business Entities in the Provision of Infrastructure (“PR 38/2015”), and repeals and replaces its immediate predecessor, LKPP Regulation No. 1 of 2025 (the “Old Procurement Regulation”).
    IndonesiaGovernment, Public Sector
    Nusantara Legal Partnership
    Nusantara Legal Partnership
  • Article

    Data Privacy And Cybersecurity Indonesia & India Law

    Personal data is defined as "a certain personal data that is stored, maintained, kept true and its confidentiality is protected" (Art. 1 (1) of Minister of Communications and Informatics ("MoCI")...
    IndonesiaPrivacy
    Nusantara Legal Partnership
    Nusantara Legal Partnership
  • Article

    Personal Data Protection: FAQ On The Implementation Of Electronic Direct Marketing In Indonesia

    Electronic direct marketing has been widely implemented in Indonesia, whilst at the same time, public awareness of the general public towards personal data protection had risen in recent years.
    IndonesiaPrivacy
    Nusantara Legal Partnership
    Nusantara Legal Partnership
  • Article

    Land Utilization And Allocation For Investment Management In Indonesia, A General Overview Of Presidential Regulation No. 70 Of 2023

    In October 2023, the Indonesian government issued Presidential Regulation No. 70 of 2023 on Land Allocation for Investment Arrangement ("PR 70/2023").
    IndonesiaReal Estate and Construction
    Nusantara Legal Partnership
    Nusantara Legal Partnership
  • Article

    Guideline On Crypto Asset Trading: Key Points In The Commodity Futures Trade Supervisory Board Regulation No. 8 Of 2021 On Implementing Guideline Of Physical Market Trading Of Crypto Assets In The Futures Exchange

    To provide public certainty in crypto asset trading, the Commodity Futures Trade Supervisory Board/ Badan Pengawas Perdagangan Berjangka Komoditi has issued Regulation No. 8 of 2021 on Implementing Guideline of Physical Market Trading ...
    IndonesiaTechnology
    Nusantara Legal Partnership
    Nusantara Legal Partnership
  • Article

    Q&A Country Guide On Buying Distressed Assets - Indonesia

    Indonesia has no specific definition or regulations on distressed assets. However, it is practically common to refer distressed assets as assets being sold due to certain issues...
    IndonesiaInsolvency/Bankruptcy/Re-Structuring
    Nusantara Legal Partnership
    Nusantara Legal Partnership
  • Article

    Changes To Criminal Penalties For Corporations Under Law No. 1 Of 2026

    In the beginning of this year on 2 January 2026, the Government of Indonesia has officially enacted Law No. 1 of 2026 on Criminal Adjustment (“Law 1/2026”). Law 1/2026 introduces several amendments to Law No. 1 of 2023 on the Indonesian Criminal Code (the “New Criminal Code”), effective since its date of enactment. Among the changes to the previous criminal code stipulated in this New Criminal Code is specific stipulation on the applicable criminal penalties for corporations.
    IndonesiaCriminal Law
    Nusantara Legal Partnership
    Nusantara Legal Partnership
  • Article

    Overview Of Minutes Of Auction Under New Ministry Of Finance Regulation

    On 25 October 2024, the Ministry of Finance ("MoF") enacted MoF Regulation No. 86 of 2024 on Auction Minutes ("MoFR 86/2024"), to effectively implement...
    IndonesiaFinance and Banking
    Nusantara Legal Partnership
    Nusantara Legal Partnership
  • Article

    A Guideline On The Establishment Of Foreign Trade Representative Office And Foreign Representative Office In Indonesia

    In Indonesia, the term representative office refers to an office led by a chief of representative office appointed by a foreign company outside Indonesia as its representative in Indonesia.
    IndonesiaGovernment, Public Sector
    Nusantara Legal Partnership
    Nusantara Legal Partnership
  • Article

    General Overview On The Measured Fishing Regulation In Indonesia

    Indonesia is a nation characterized by its archipelagic landscape, which offers huge and diverse fishery potentials. These potentials would become the material parts of the country's future development.
    IndonesiaGovernment, Public Sector
    Nusantara Legal Partnership
    Nusantara Legal Partnership
  • Article

    Understanding Indonesia's New Risk-Based Business Licensing Regulation: Key Requirements And Implementation

    On 5 June 2025, the Government of Indonesia issued a new regulation, which significantly affect the risk-based business licensing. Government Regulation ("GR") No. 28 of 2025 on Risk-Based Business Licensing...
    IndonesiaGovernment, Public Sector
    Nusantara Legal Partnership
    Nusantara Legal Partnership
  • Article

    Public Works, Public Housing, And Construction Sector: Overview On Construction Safety Management System And Building Failure Liability

    Further to our earlier article regarding Indonesia's new investment regime after the enactment of Law No. 11 of 2020 on Job Creation in construction sector, we will now focus our discussion on construction safety ...
    IndonesiaReal Estate and Construction
    Nusantara Legal Partnership
    Nusantara Legal Partnership
  • Article

    Indonesia Plans To Reform The Electricity Supply Business Regulatory Framework

    The Indonesian government has prepared a draft of a new Government Regulation (“GR”) on Electricity Supply Business ("GR Draft") as part of the efforts to accelerate the energy transition and optimisation of the electricity supply business in Indonesia. GR Draft is intended to replace GR No. 14 of 2012 on Electricity Supply Business, as amended by GR No. 23 of 2014 (“GR 14/2012”). GR Draft is still under governmental deliberation.
    IndonesiaEnergy and Natural Resources
    Nusantara Legal Partnership
    Nusantara Legal Partnership
  • Article

    Company Profile Information In Indonesia

    How is it possible to access company information in Indonesia? In Indonesia, a company must register all related information to the data registration system of the Ministry of Law and Human Rights ("MoLHR") ...
    IndonesiaCorporate/Commercial Law
    Nusantara Legal Partnership
    Nusantara Legal Partnership
  • Article

    Key Variations And Procurement Framework Of Hybrid Power Plants In Indonesia – Minister Of Energy And Mineral Resources Regulation No. 19 Of 2025 On Hybrid Power Plants

    On 29 December 2025, the Minister of Energy and Mineral Resources (“MoEMR”) issued MoEMR Regulation No. 19 of 2025 on Hybrid Power Plant (“MoEMR Reg. 19/2025”).
    IndonesiaEnergy and Natural Resources
    Nusantara Legal Partnership
    Nusantara Legal Partnership
  • Article

    Guidelines On Urban Waste Processing For Renewable Energy – Presidential Regulation No. 109 Of 2025 On The Handling Of Urban Waste Through Waste Processing Into Renewable Energy Based On Environmentally Friendly Technology

    On 10 October 2025, the President enacted Presidential Regulation (“PR”) No. 109 of 2025 on the Handling of Urban Waste through Waste Processing into Renewable Energy Based on Environmentally Friendly Technology (“PR 109/2025”), which revokes the preceding regulation, namely PR No. 35 of 2018 on the Acceleration of the Construction of Waste-to- Energy Power Plants Based on Environmentally Friendly Technology (“PR 35/2018”), which was considered to have faced challenges in its implementation.
    IndonesiaEnvironment
    Nusantara Legal Partnership
    Nusantara Legal Partnership
  • Article

    A 101 Guideline On The Establishment Of A Foundation In Indonesia

    A foundation (yayasan) is a non-profit entity established for non-profit activities. Foundation is a type of legal entity for conducting social welfare activities and giving back to the communities.
    IndonesiaFinance and Banking
    Nusantara Legal Partnership
    Nusantara Legal Partnership
  • Article

    Guideline On Indonesia's Investment Activity Report

    Compliance is an integral part of doing business in Indonesia.
    IndonesiaFinance and Banking
    Nusantara Legal Partnership
    Nusantara Legal Partnership
  • Article

    Overview Of Financial Services Aggregators Under OJK Reg. 4/2025

    The Financial Services Authority (Otoritas Jasa Keuangan or "OJK") recently issued OJK Regulation No. 4 of 2025 on Financial Services Aggregator Providers ("OJK Reg. 4/2025").
    IndonesiaFinance and Banking
    Nusantara Legal Partnership
    Nusantara Legal Partnership

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