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Stay updated with the latest tax regulations, legal updates, and industry insights from our expert team.

After Working Abroad for Many Years, Do Indonesian Citizens Still Have Tax Obligations in Indonesia?
After Working Abroad for Many Years, Do Indonesian Citizens Still Have Tax Obligations in Indonesia?

Living abroad for a long time does not automatically mean you are exempt from Indonesian taxes. Your tax status does not change on its own—there is a process involved.

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LKPP Regulation No. 3 of 2026: The Era of “Flag-Borrowing” Comes to an End; Independent Legality Is Key
LKPP Regulation No. 3 of 2026: The Era of “Flag-Borrowing” Comes to an End; Independent Legality Is Key

The practice of borrowing another company’s name to participate in government tenders—commonly known as “flag borrowing”—is now strictly prohibited. This prohibition is stipulated in Article 5 of Regulation No. 3 of 2026 issued by the Government Goods and Services Procurement Policy Agency (LKPP). For businesses wishing to participate in government procurement, this regulation sends a strong signal that they must have their own business entity.

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Company Annual Reporting Requirements; Administrative Sanctions to Take Effect in November 2026
Company Annual Reporting Requirements; Administrative Sanctions to Take Effect in November 2026

The board of directors of a limited liability company (PT) needs to immediately review the company’s administrative compliance. The Directorate General of General Legal Administration (Ditjen AHU) of the Ministry of Law has stipulated that administrative sanctions for PTs that fail to submit annual reports will take effect in November 2026. The transition period is only a few weeks long.

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iDE Tax & Legal is a tax and legal consulting firm committed to simplifying the complexities of business regulations in Indonesia.

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Why Choose iDE Tax & Legal?

01
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02
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03
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04
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05
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