As Southeast Asia’s largest economy, Indonesia continues to attract investors seeking to participate in its dynamic growth. Yet for many foreign investors, navigating the country’s regulatory landscape can be complex. Understanding the legal requirements to establish a foreign-owned company, known locally as a Perseroan Terbatas Penanaman Modal Asing (PT PMA), is the first step toward building a compliant and sustainable business presence in Indonesia.

As the 2025 fiscal year comes to a close and 2026 is just around the corner, taxpayers will soon begin the process of filing their Annual Tax Return (SPT). Drawing from previous experience, it’s highly advisable to submit your SPT early to prevent potential technical issues or last-minute delays before the filing deadline.

Managing payroll and taxes at the end of the year is not merely a financial routine. For companies in Indonesia, it is a crucial moment to ensure compliance with changing regulations while keeping employees satisfied. Even small mistakes can result in penalties, unexpected tax burdens, or disputes with staff.

As the 2025 financial year comes to a close, companies are entering a critical period of preparing documentation and financial data ahead of annual tax filing. Timely preparation not only ensures compliance with Indonesian tax regulations but also helps businesses avoid unnecessary stress as filing deadlines draw closer.

For many businesses in Indonesia, preparing for an audit is not easy. Reports show that a large number of companies still struggle with delayed financial reporting and incomplete documentation. These challenges not only slow down the audit process, but can also reduce trust from investors, regulators, and other stakeholders. Below are five of the most common mistakes companies make and practical ways to avoid them.

A major shift is coming for businesses relying on the 0.5% Final Tax. PT and CV entities will soon lose access to this facility permanently. As the updated regulations take effect, PT, CV, and other incorporated entities will no longer be able to continue using the scheme once their usage period ends.

The Government of Indonesia has enacted Government Regulation (PP) No. 43 of 2025 on Financial Reporting, marking a major milestone in modernizing Indonesia’s reporting ecosystem and strengthening transparency, compliance, and cross-sector data integration. The regulation activates the mandate of Law No. 4 of 2023 on the Development and Strengthening of the Financial Sector (UU P2SK).

KBLI 2025 was introduced to respond to the emergence of new types of businesses, rapid developments in digital technology, AI, and platform-based models, as well as shifts in modern business structures that were not fully captured under KBLI 2020. In addition, KBLI 205 is aligned with the International Standard Industrial Classification of All Economic Activities (ISIC) Revision 5 issued by the United Nations.

Emphasizing the critical role of parents in the rearing of children, the Global Day of Parents was designated by the United National General Assembly in 2012. As COVID-19 started spreading since end of 2019, many families bear the brunt of the pandemic. The long list of challenges and headaches faced during the outbreak was almost endless. Parents need to adapt to working from home, worrying about avoiding catching the COVID-19, while educating their children all at the same time. On this occasion, Moores Rowland Indonesia (MRI) interviewed two of our employees on how they have successfully went through the pandemic as a working parent.