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Insights : guides pour faire des affaires en Indonésie

Des guides pratiques pour faire des affaires en Indonésie, rédigés par nos équipes juridique, fiscale et comptable. Chaque guide indique sa date de publication, car les règles changent en Indonésie : consultez-nous avant d'agir.

Surf charter boats anchored near a reef break in the Mentawai Islands, West Sumatra, IndonesiaAu-delà de 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.Publié le 18 août 2026Traditional Sumbanese village with peaked thatched roofs and megalithic stone tombs, Sumba, IndonesiaAu-delà de 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…Publié le 11 août 2026Undeveloped coastline and dry hills in Sumbawa, West Nusa Tenggara, IndonesiaAu-delà de 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…Publié le 4 août 2026Mandalika International Street Circuit in the Mandalika Special Economic Zone, south LombokAu-delà de 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…Publié le 28 juillet 2026Map of Indonesian islands for foreign investment: Lombok, Sumbawa, Sumba and MentawaiAu-delà de 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…Publié le 22 juillet 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.Immobilier et investissementTrademark 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…Publié le 13 juillet 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.Fiscalité183 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…Publié le 7 juillet 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.FiscalitéIndonesia 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…Publié le 1er juillet 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…Publié le 1er juin 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 &…Publié le 29 mai 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…Publié le 30 avril 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.Publié le 15 avril 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,…Publié le 6 avril 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…Publié le 12 mars 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.Publié le 2 mars 2026GuideBKPM Regulation No. 5 of 2025: New PT PMA Capital Rules ExplainedBKPM Regulation No. 5 of 2025: New PT PMA Capital Rules ExplainedPublié le 21 janvier 2026Paie et RH2026 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.Publié le 14 janvier 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.Publié le 21 novembre 2025Paie et RHTHR 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…Publié le 21 octobre 2025Paie et RHEmployment 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…Publié le 9 octobre 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…Publié le 15 septembre 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…Publié le 11 septembre 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…Publié le 1er septembre 2025FiscalitéOverseas 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.Publié le 21 août 2025FiscalitéTax 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...Publié le 14 août 2025Création de sociétéInsights 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.Publié le 1er août 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.Publié le 25 juillet 2025Fiscalité7 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…Publié le 10 juillet 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,…Publié le 1er juillet 2025Immobilier et investissementLand 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…Publié le 25 juin 2025Paie et RHPayroll 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.Publié le 10 juin 2025Immobilier et investissementThe 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.Publié le 4 juin 2025Paie et RHPayroll 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…Publié le 23 mai 2025Immobilier et investissementRisk 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.Publié le 9 mai 2025Immobilier et investissementA 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,…Publié le 23 avril 2025Paperwork for Company DissolutionCréation de sociétéClosing 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.Publié le 15 avril 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…Publié le 26 mars 2025FiscalitéNew 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…Publié le 11 février 2025GuideMinimum Wage in Bali (2025)The minimum wage in Bali saw a 6.5% increase in 2025.Publié le 31 décembre 2024Paie et RHKey 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.Publié le 27 novembre 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…Publié le 15 novembre 2024FiscalitéVAT 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…Publié le 16 octobre 2024Immobilier et investissementLand 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.…Publié le 14 octobre 2024Immobilier et investissementInvesting 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…Publié le 11 octobre 2024Protect your Bali investment with proper property insurance.Immobilier et investissementWhy 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…Publié le 7 octobre 2024Legal team at work.Immobilier et investissementWhat 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…Publié le 21 août 2024Set up a meeting to understand your tax obligations.FiscalitéTax 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…Publié le 7 août 2024Tax Treaties with IndonesiaFiscalitéIndonesia'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…Publié le 5 août 2024Employee working on Financial StatementsComptabilitéA 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…Publié le 23 juillet 2024POS Systems for businesses in IndonesiaCréation de sociétéFinding 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…Publié le 18 juillet 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…Publié le 4 juillet 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…Publié le 1er juillet 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…Publié le 6 juin 2024Land RightsImmobilier et investissementUnderstanding 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…Publié le 6 juin 2024Paie et RHKey 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…Publié le 6 juin 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…Publié le 3 juin 2024Création de sociétéSetting 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.Publié le 21 mai 2024FiscalitéNavigating 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…Publié le 18 mai 2024FiscalitéHospitality 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…Publié le 27 février 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…Publié le 22 février 2024FiscalitéIndonesian 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…Publié le 17 mars 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…Par ben · Publié le 5 septembre 2022

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