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Blog: guides to doing business in Indonesia

Practical guides to doing business in Indonesia, from our legal, tax and accounting teams. Each guide shows its publish date, because rules in Indonesia change: check with us before acting.

Surf charter boats anchored near a reef break in the Mentawai Islands, West Sumatra, IndonesiaBeyond BaliInvesting in Mentawai Islands in 2026: A Specialist's MarketWorld-class surf, premium guests, limited supply — and demanding logistics. What it takes to build a compliant surf business in the Mentawai Islands.Published 18 Aug 2026Traditional Sumbanese village with peaked thatched roofs and megalithic stone tombs, Sumba, IndonesiaBeyond BaliInvesting in Sumba in 2026: The Premium PlaySumba grows through value, not volume. Why premium eco-tourism works here, what customary land really involves, and how to set up a compliant PT…Published 11 Aug 2026Undeveloped coastline and dry hills in Sumbawa, West Nusa Tenggara, IndonesiaBeyond BaliInvesting in Sumbawa in 2026: A Frontier Island, Honestly ExplainedSumbawa offers the cheapest coastal land near Bali and almost no competition — with real frontier risks. The honest case, plus how to set…Published 4 Aug 2026Mandalika International Street Circuit in the Mandalika Special Economic Zone, south LombokBeyond BaliInvesting in Lombok in 2026: The Honest Case For and AgainstInvesting in Lombok in 2026 — Smart Advisory Solutions Part 1 Beyond Bali Part 2 — You are here Lombok Part 3 Sumbawa Part…Published 28 Jul 2026Map of Indonesian islands for foreign investment: Lombok, Sumbawa, Sumba and MentawaiBeyond BaliBeyond Bali: Where to Invest in Indonesia in 2026 (Lombok, Sumbawa, Sumba, Mentawai)Beyond Bali: Where to Invest in Indonesia in 2026 — Smart Advisory Solutions Beyond Bali Series · Part 1 · 2026 Beyond Bali: Where…Published 22 Jul 2026Business professional stamping an official certificate document with gold seals on a wooden desk, representing the trademark registration process with Indonesia's Directorate General of Intellectual Property.Property and investmentTrademark Registration in Indonesia: Why Filing First Is EverythingIndonesia runs on a first-to-file trademark system — if you don't register first, someone else can. Learn how to protect your brand, what changed…Published 13 Jul 2026Foreign national presenting a US passport to an Indonesian immigration officer at a Bali airport, representing the link between immigration entry records and tax residency status in Indonesia.Tax183 Days in Indonesia and You Could Be a Tax ResidentSpend 183 days in Indonesia or hold a KITAS or long-term lease — and you may already be a tax resident. Learn how the…Published 7 Jul 2026A business professional reviews corporate tax documents at a modern desk, representing the new PT PMA tax requirements under Indonesia's PP 20/2026 regulation effective April 2026.TaxIndonesia 2026: New Tax Rules for New PT PMA CompaniesPP 20/2026 removes the 0.5% Final Tax option for newly incorporated PT PMA companies in Indonesia. Find out what tax rate applies, who is…Published 1 Jul 2026Foreign investor in a suit approaching ornate Balinese temple doors at sunset, symbolising new restrictions on PT PMA business licensing in Bali 2026GuideBali Closes the Door on Low-Risk PT PMA Licenses: What Foreign Investors Need to KnowBali has closed Low-Risk and Lower-Medium-Risk KBLI activations for PT PMA companies as of May 13, 2026. Find out which sectors are affected, what…Published 1 Jun 2026Indonesian rupiah banknotes spread out, including 2,000, 10,000 and 50,000 rupiah notes issued by Bank Indonesia.GuideIndonesia 2026: Strong Growth, Fragile CurrencyPublished: May 2026 By: Smart Advisory Solutions Category: Economic Analysis GDP Growth Q1 2026 5.61% Year-on-year, strongest since 2021 Full-Year Forecast ~5.0% IMF &…Published 29 May 2026GuideBali Tourism 2026: Why the Shift to Asian Visitors Matters for Your Business55.44%Star hotel occupancy Feb 2026 +3.82ppYear-on-year improvement 57.63%5-star occupancy (up from 48.59%) 33.00%Non-star occupancy (down from 36.35%) Bali welcomed 492,289 international visitors in February…Published 30 Apr 2026GuideAGMS & Annual Report Requirements for Indonesian PT CompaniesLearn what Indonesian PT companies must do under Permenkum 49/2025 — AGMS deadlines, annual report requirements, SABH filing, and sanctions for non-compliance.Published 15 Apr 2026Pulau Rote - one of the islands that now require a Small Island Utilization Permit for foreign companies operations.GuideSmall Island Utilization PermitForeign companies (PT PMA) operating on Indonesia's small islands must obtain a Small Island Utilization Permit by 20 May 2026. Learn the requirements, documents,…Published 6 Apr 2026GuideGroundwater Use Permit (ABT) in Bali: 2026Groundwater Use Permit (ABT) in Bali: What Villa & Business Owners Must Do Before 31 March 2026 — Smart Advisory Solutions The Badung Regency…Published 12 Mar 2026Indonesia corporate annual report compliance and SABH submission process under Regulation 49/2025GuideIndonesia Regulation 49/2025: New Sanctions for Late Annual Report Submissions ExplainedIndonesia has introduced enforceable sanctions for late annual report submissions under Regulation 49/2025. Learn what companies must do to remain compliant.Published 2 Mar 2026GuideBKPM Regulation No. 5 of 2025: New PT PMA Capital Rules ExplainedBKPM Regulation No. 5 of 2025: New PT PMA Capital Rules ExplainedPublished 21 Jan 2026Payroll and HR2026 Minimum Wage in Bali: Official Rates, Average Salaries, and Employer ComplianceMinimum wage Bali 2026 explained, including UMP, UMK, sector wages and average salary levels. Learn what employers and PT PMA companies must pay.Published 14 Jan 2026GuideHow to Start an Import Business in Indonesia (2025 Guide)A 2025 guide for foreigners on importing into Indonesia: company setup, KBLI selection, NIB/API licensing, customs, and compliance. Expert help from SAS.Published 21 Nov 2025Payroll and HRTHR in Indonesia: What Employers Need to KnowTunjangan Hari Raya (THR) is a mandatory religious holiday allowance in Indonesia. It is a key part of employee rights, ensuring workers receive extra…Published 21 Oct 2025Payroll and HREmployment Contracts in IndonesiaWhen hiring in Indonesia, companies must navigate specific employment laws to ensure compliance, particularly when it comes to employment contracts. Employers in Indonesia typically…Published 9 Oct 2025GuideTestament and Will Regulations in IndonesiaEstate planning in Indonesia requires careful attention, especially for foreigners holding assets here. Indonesian law has its own framework for wills, and it does…Published 15 Sep 2025GuideChoosing a School in Bali: Key Factors for Expat FamiliesFinding the best school in Bali involves balancing curriculum, location, costs, and culture. With preparation—and resources like the Bali Schools Guide—families can make confident…Published 11 Sep 2025GuideOSS System Indonesia: A Simple Guide for Business OwnersUnderstanding the OSS System in Indonesia  Are you planning to set up a business in Indonesia? Whether you’re opening a restaurant in Bali, starting…Published 1 Sep 2025TaxOverseas Income in Indonesia: Tax Rules & Double Taxation ReliefLearn how overseas income in Indonesia is taxed, how double taxation treaties work, and how to claim relief as an Indonesian tax resident.Published 21 Aug 2025TaxTax Residency in IndonesiaAccording to Indonesia's Tax Regulation, an individual is considered a Tax Resident in the country if one of the following conditions is fulfilled...Published 14 Aug 2025Company setupInsights into Bali's Food & Beverage IndustryDiscover why Bali’s food and beverage industry is booming in 2025. Learn about market trends, growth stats, and investment opportunities in Bali’s F&B sector.Published 1 Aug 2025GuidePrenuptial Agreements in Indonesia: Why Mixed Marriages Need ThemGetting married in Indonesia? Learn why a prenuptial agreement is crucial for foreigners in mixed marriages to protect property and investments legally.Published 25 Jul 2025Tax7 Tax MisconceptionsDoing business in Indonesia offers real growth potential—but it also brings strict tax obligations. This article dispels seven common misconceptions and explains what full…Published 10 Jul 2025GuideThe Foreign Investors’ Guide to Monthly Tax & Legal ComplianceEach month, your company must submit various reports and stay compliant with accounting, tax, and legal obligations. If you skip or delay these requirements,…Published 1 Jul 2025Property and investmentLand Due Diligence in Indonesia: What Investors Need to KnowBuying land in Indonesia can be a profitable investment. But without proper due diligence, it can turn into a legal nightmare. Here's what every…Published 25 Jun 2025Payroll and HRPayroll in Indonesia (Part 2): Entitlements and Termination BenefitsUnderstand payroll entitlements and termination benefits in Indonesia, including THR, leave policies, and severance pay, to ensure full compliance.Published 10 Jun 2025Property and investmentThe 2025 Trends Shaping Bali Real EstateDiscover key trends shaping Bali's 2025 property market—off-plan growth, compact villas, rental shifts, and data-backed insights from REID and SAS.Published 4 Jun 2025Payroll and HRPayroll in Indonesia (Part 1): Understanding Payroll ComponentsManaging payroll in Indonesia is not just about salaries—it is about full compliance. Companies must understand the legal framework, required contributions, and tax deductions…Published 23 May 2025Property and investmentRisk Prevention for Expats Investing in Property in BaliDiscover essential risk prevention tips for expats investing in property in Bali – from legal checks to trusted partnerships.Published 9 May 2025Property and investmentA Guide to Corporate Income Tax in 2025Managing Corporate Income Tax in Indonesia requires strategic planning to ensure compliance while maximizing efficiency. This guide breaks down Indonesia’s corporate income tax structure,…Published 23 Apr 2025Paperwork for Company DissolutionCompany setupClosing a PT PMA: A Step-by-Step GuideA step-by-step guide to closing a PT PMA in Indonesia. Ensure a smooth, compliant closure of your business with our expert assistance.Published 15 Apr 2025GuideBali’s Sacred Trilogy: Melasti, Pengerupukan, and NyepiTo witness Melasti, Pengerupukan, and Nyepi is to experience Bali at its most profound. It is a journey from purification to exorcism, from chaos…Published 26 Mar 2025TaxNew Coretax System: A Game-Changer or a Growing Pain?Indonesia's tax administration is undergoing a significant transformation with the implementation of the Core Tax Administration System (Coretax). Effective from January 1, 2025, this…Published 11 Feb 2025GuideMinimum Wage in Bali (2025)The minimum wage in Bali saw a 6.5% increase in 2025.Published 31 Dec 2024Payroll and HRKey Changes in Indonesian Labour Law: What Employers Need to KnowDiscover key changes in Indonesian labour law following the Constitutional Court's October 2024 ruling. Learn how to stay compliant with hiring, contracts, and outsourcing.Published 27 Nov 2024GuideBali's 2024 Election: Candidates and Visions for the FutureAs Bali gears up for the gubernatorial election on November 27, 2024, two prominent candidates are vying for the chance to shape the island’s…Published 15 Nov 2024TaxVAT Increase Set for January 2025Value Added Tax (VAT) in Indonesia is a consumption tax applied at each stage of the supply chain, where value is added to a…Published 16 Oct 2024Property and investmentLand Due Diligence & ZoningDue diligence is a thorough assessment of an asset before purchase. It’s essential for high-value investments such as land, buildings, companies, or even ships.…Published 14 Oct 2024Property and investmentInvesting in Indonesia: A Decade of Growth AheadIndonesia, the largest economy in Southeast Asia and the world’s fourth most populous country, has emerged as a key investment destination for the next…Published 11 Oct 2024Protect your Bali investment with proper property insurance.Property and investmentWhy Property Insurance is Essential for Protecting Your Bali Villa, Resort, or Business PremisesOwning property in Bali whether it’s a villa, restaurant, factory, hotel, or resort is a significant investment. While Bali is known for its beauty…Published 7 Oct 2024Legal team at work.Property and investmentWhat is the LKPM Investment Report?Learn about the LKPM Investment Report, its purpose, submission deadlines, and how we can help you manage the process seamlessly. Ensure compliance and avoid…Published 21 Aug 2024Set up a meeting to understand your tax obligations.TaxTax Obligations for Businesses in IndonesiaNavigating Indonesia's tax system requires understanding various taxes and deadlines. For expert guidance and compliance, trust Smart Advisory Solutions (SAS). Our team handles all…Published 7 Aug 2024Tax Treaties with IndonesiaTaxIndonesia's Double Taxation AgreementsDouble taxation hindering your global business? Discover how Indonesia's 71 tax treaties reduce tax rates and eliminate double taxation, making international trade and investment…Published 5 Aug 2024Employee working on Financial StatementsAccountingA Simplified Guide to Financial StatementsUnlock financial clarity with our simplified guide to your business’s financial statements. Discover the essentials of Balance Sheets and Income Statements, and learn how…Published 23 Jul 2024POS Systems for businesses in IndonesiaCompany setupFinding the Right POS System for Your BusinessAs accounting specialists, we understand the importance of efficient financial and operational management for businesses. A well-chosen Point of Sale (POS) system not only…Published 18 Jul 2024GuideChoosing the right school when you live in BaliBali is a prime destination for families seeking diverse and innovative educational experiences, with schools offering curricula like Cambridge and the International Baccalaureate amidst…Published 4 Jul 2024Building PermitGuideDemystifying Building Permits in BaliPlanning a construction project in Indonesia requires navigating the complexities of obtaining Building Construction Permits (PBG) and Building Feasibility Certificates (SLF) through the SIMBG…Published 1 Jul 2024GuideInsights into Bali's Tourism StatisticsBali exceeded its 2023 tourism goals, welcoming over 5 million international visitors, with strong contributions from Australia, India, and China. The momentum continues into…Published 6 Jun 2024Land RightsProperty and investmentUnderstanding Land Rights & Regulations in BaliEquip yourself with the knowledge needed to make informed investment decisions and protect your real estate investments in Bali. This guide provides a detailed…Published 6 Jun 2024Payroll and HRKey Considerations for Employing People in IndonesiaUnderstanding Indonesian labour laws is crucial for entrepreneurs looking to hire in Indonesia. In this article, we outline the key considerations employers must take…Published 6 Jun 2024GuideIMEI Registration in IndonesiaIf you are traveling to Indonesia and plan to stay for more than 90 days, you will need to pay close attention to your…Published 3 Jun 2024Company setupSetting Up a PT PMA in Indonesia: A Foreign Investor’s GuideIn this article we lay out the steps for setting up a foreign-owned legal entity in Indonesia.Published 21 May 2024TaxNavigating the Discontinuation of Wise's eWallet Service in IndonesiaWise is discontinuing its eWallet service in Indonesia, effective May 23, 2024, prompting customers to seek alternative payment solutions. Smart Advisory Solutions (SAS) offers…Published 18 May 2024TaxHospitality Tax Payment Obligations in BaliHospitality Tax Payment Obligations in Bali Bali is one of the most popular tourist destinations in the world. Now that the Covid-19 Pandemic has…Published 27 Feb 2024Visa Options IndonesiaGuideImmigration and Visas for BaliImmigration and Visas for Bali (2024) . As part of the government's objective to make Indonesia more investment-friendly, different types of visas and residency…Published 22 Feb 2024TaxIndonesian Personal Income Tax Declaration If you live in Bali, or are engaged in any business activity here, then you may well be required to file a Personal Income…Published 17 Mar 2023GuideWhy Choose us?High-Quality Services The good name of our company reflects the high standards we hold for ourselves. As trusted advisors, our main objective is to…By ben · Published 5 Sep 2022

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