Jakarta Legal ID | Insights, Regulations & Compliance
A dividend resolution in Indonesia should start with one question: does the company legally have profit available for distribution? A desired cash payment or a profitable current year is not enough by itself. The company must first check accumulated losses, the statutory reserve and the approval route required under its corporate documents. The principal company-law […]
Read MoreFor an ordinary Indonesian limited liability company, the annual General Meeting of Shareholders—Rapat Umum Pemegang Saham Tahunan or annual GMS—is not merely a year-end formality. It is the shareholder forum where the annual report and financial statements are presented for approval and where decisions such as profit allocation can be taken. The main statutory framework […]
Read MoreFirst SBU application documents are easier to prepare when the company has already identified its intended construction-service scope. Start with the requested classification, subclassification, and qualification, then organize the evidence needed to support that application. This guide is for construction companies preparing their first SBU file. The document matrix is an internal readiness tool. It […]
Read MoreIUJP requirements in Indonesia should be reviewed against the mining services a company will actually perform. Before assembling an application file, describe the work, identify the relevant service field and subfield, and reconcile the company’s records with that scope. This guide helps a mining-service company prepare a document-readiness file. The table below is a preparation […]
Read MoreUnderstand the mining licensing review in Indonesia, from activity and licence selection to project records, IUP stages and ongoing compliance.
Read MoreReplacing and cancelling a tax invoice are not interchangeable actions in Coretax. The correct route depends on what is wrong with the original document and whether the underlying transaction still exists. For businesses researching coretax tax invoice cancellation indonesia, the most important first step is to classify the problem before changing the invoice. A normal […]
Read MoreMissing the THR deadline creates more than a payroll timing problem. An employer can remain liable for the full THR, face a statutory late-payment fine, and be exposed to administrative enforcement. The Ministry of Manpower continues to list Minister of Manpower Regulation No. 6 of 2016 as active, and the regulation requires religious THR to […]
Read MoreA Coretax tax invoice should be treated as part of a complete VAT workflow, not as an isolated document-entry task. For a PKP business, the practical sequence runs from identifying the taxable transaction, validating buyer and transaction data, creating or importing the invoice, completing approval, handling any correction, reconciling input and output invoices, and finally […]
Read MoreA digital platform in Indonesia can no longer assume that legacy KBLI 63122 is the default classification simply because it operates a marketplace, booking application or other commercial online intermediary. Under KBLI 2025, the former broad platform code has been divided according to the underlying economic activity. For founders and investors researching digital platform KBLI […]
Read MoreChoosing a KBLI for a software or SaaS company in Indonesia starts with the company’s actual economic activity, not with the word “SaaS.” A subscription-based product may involve software publishing, programming, application hosting, e-commerce development or even a separate intermediation activity, so there is no single code that automatically applies to every SaaS business. For […]
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