TaxLegal and tax navigator
A practical market-entry navigator for Indonesia: PT PMA, OSS and NIB, sector licences, tax, bank accounts, payments, fintech and digital financial assets.
Legal and business review
Foreign ownership, project scale, licences and continuing obligations follow the exact KBLI business code and sector rules. PT PMA formation, licensing, tax, people and banking should therefore be designed as one operating route.
Indonesia follows a civil-law system. Ministry of Investment/BKPM and OSS administer investment entry, the Directorate General of Taxes administers tax, Bank Indonesia regulates payment services, and OJK supervises financial services and digital financial assets.
Before formation, identify the precise KBLI code, permitted foreign ownership, required investment scale and sector conditions. One product may combine several activities with different risk levels and approvals.
The route connects the name, shareholders and UBO, notarial deed, Ministry of Law approval, tax number, address and OSS. Once NIB is issued, the company completes risk-based approvals before operating within its licensed scope.
Open detailed section →OSS classifies activities as low, medium-low, medium-high or high risk. NIB normally covers the low-risk baseline; higher levels require a standard certificate, verification or licence. PP 28/2025 and the live OSS workflow must be checked at filing.
Open detailed section →The general corporate income-tax rate is 22%. Indonesia's 2025 VAT mechanics require transaction-level analysis of the statutory rate and taxable base, so a single headline percentage can mislead. Withholding, permanent establishment, transfer pricing, customs and e-filing are assessed separately.
Open detailed section →A bank reviews the PT PMA and NIB, licence, UBO, capital and funds, KBLI, premises, contracts, countries, currencies and projected turnover. The account and FX route must match actual business; incorporation never guarantees approval.
Open detailed section →Bank Indonesia licenses payment service providers for account information, initiation/acquiring, administration of sources of funds and remittance. OJK supervises financial technology and has overseen digital financial assets and crypto since 10 January 2025.
Open detailed section →A PT PMA should evidence premises, management, people and the capacity to perform its activities. Foreign workers require separate corporate and immigration steps; employment, payroll, social security, data and local standards belong in the launch calendar.
The practical guide links KBLI, PT PMA, OSS, tax, people, contracts and the bank account and then directs users to the detailed pages without duplicating them.
Open detailed section →Solutions for international business
The legal system and corporate law determine which vehicle can be formed, how assets are controlled, which licences are required and whether the structure is bankable.
We select an LLC, corporation, partnership, branch, holding or special vehicle and prepare constitutional documents, governance, UBO and approvals.
↗02We compare control, asset ownership, beneficiaries, succession, tax, substance and bankability.
↗03We select an institution for the relevant countries and flows, prepare ownership, business model and source-of-wealth/funds files, and support onboarding.
↗04We classify banking, payment, investment, fund, insurance and other regulated functions and design the licensing and compliance route.
↗Formation, licensing and account opening remain subject to the decision of the relevant authority, regulator or financial institution.
Discuss an international structureInternational tax expertise
A headline rate is only the beginning. Test the full life cycle before choosing a company, fund, bank or place of management.
New rules, effective dates and transition provisions.
Rates, base, special regimes, minimum tax and sector rules.
Management, agents, premises, people, construction and services.
VAT/GST, sales tax, customs, excise, property and registration charges.
Recognition, depreciation, interest, provisions and loss relief.
Consolidation, intra-group transfers, M&A, financing and exit.
Eligibility, real activity, people, expenditure and preservation of relief.
Dividends, interest, royalties, services, capital gains and branch remittance.
Related parties, arm’s length, documentation, DEMPE and treaty entitlement.
Registration, returns, deadlines, audits, penalties, objections and litigation.
Presence days, domicile, permanent home, centre of interests and treaty tie-breakers.
Employment, director fees, business, investments and property.
Allowances, reliefs, pension and insurance contributions.
Capital gains, wealth, property, inheritance and gift taxes.
Foreign tax credit, exemption, treaties and residence certificates.
Returns, instalments, notifications, foreign assets and sample computation.
The outcome depends on the facts, source, residence, applicable treaty and law in force on the transaction date.
Primary sources
Open the regulator and tax-authority documents supporting the country overview. Applicability is tested separately for each transaction.
Banking support
We align activity, licence, ownership, capital and payments, prepare the KYC/AML file and manage bank communications. The bank makes the final decision.
Discuss opening an accountThe information is general in nature, does not constitute legal or tax advice and should be verified as of the date of the specific transaction.