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.
Au-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.
Au-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…
Au-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…
Au-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…
Au-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…
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…
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…
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…
GuideBali 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…
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 &…
GuideBali 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…
GuideAGMS & 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.
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,…
GuideGroundwater 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…
GuideIndonesia 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.
GuideBKPM Regulation No. 5 of 2025: New PT PMA Capital Rules ExplainedBKPM Regulation No. 5 of 2025: New PT PMA Capital Rules Explained
Paie 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.
GuideHow 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.
Paie 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…
Paie 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…
GuideTestament 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…
GuideChoosing 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…
GuideOSS 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…
FiscalitéOverseas 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.
FiscalitéTax 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...
Création 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.
GuidePrenuptial 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.
Fiscalité7 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…
GuideThe 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,…
Immobilier 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…
Paie 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.
Immobilier 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.
Paie 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…
Immobilier 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.
Immobilier 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,…
Création 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.
GuideBali’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…
FiscalitéNew 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…
GuideMinimum Wage in Bali (2025)The minimum wage in Bali saw a 6.5% increase in 2025.
Paie 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.
GuideBali'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…
FiscalitéVAT 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…
Immobilier 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.…
Immobilier 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…
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…
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…
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…
FiscalitéIndonesia'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…
ComptabilitéA 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…
Création 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…
GuideChoosing 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…
GuideDemystifying 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…
GuideInsights 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…
Immobilier 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…
Paie 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…
GuideIMEI 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…
Création 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.
FiscalitéNavigating 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…
FiscalitéHospitality 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…
GuideImmigration 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…
FiscalitéIndonesian 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…
GuideWhy 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…Aucun guide sur ce thème pour le moment.
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