Advisory Notes

INSIGHT HUB

Read our Advisory Notes.

Advisory Note
25 Nov 2025
Capital Structure Requirements for PT PMA and Investor KITAS

Scope & Context Foreign-owned companies in Indonesia (PT PMA) must comply with specific capital requirements under BKPM regulations, including how...

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Advisory Note
14 Oct 2025
Use of a Foreign Holding Company as Shareholder in a PT PMA

Scope & Context This advisory highlights key structuring considerations when subscribing to the capital of an Indonesian PT PMA using...

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Advisory Note
10 Oct 2025
Tax-Deductible Expenses for PT PMA in Indonesia

Scope & Context PT PMA entities operating in Indonesia are subject to corporate income tax (CIT) on taxable profits. To...

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Advisory Note
12 Sep 2025
Visa Options for Foreign Nationals in Indonesia

Scope & Context This advisory explains the main immigration pathways available to foreign nationals entering or residing in Indonesia. It...

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Advisory Note
9 Sep 2025
Dividend Taxation on PT (Including PT PMA)

Scope & Context This advisory note explains how dividends distributed by an Indonesian limited liability company (PT) are taxed under...

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Advisory Note
7 Aug 2025
Corporate Income Tax (CIT) and Final Tax Treatment

Scope & Context This advisory explains how newly established Indonesian companies, both local PT and PT PMA, are taxed in...

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