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Foreign individuals and Indonesian companies do not have identical routes to Indonesian property rights. This is an evergreen legal explainer, not an announcement of a new September law. Event date: n/d !; no new event is asserted. Government Regulation 18/2021 distinguishes the holder and the underlying land. Article 34 makes Hak Guna Bangunan (HGB) available to Indonesian citizens and

Indonesia’s Ministry of Law has announced temporary relief around implementation of Minister of Law Regulation No. 49 of 2025 (Permenkum 49/2025), the rule governing the submission of annual reports by limited liability companies. The regulation itself has been in force since 17 December 2025. It requires a company’s annual report to be approved through a General Meeting of Shareholders (RUPS), recorded in a notarial deed, and submitted electronically through the Legal Entity Administ

Bali’s active property pipeline is spreading beyond its most crowded development zones. C9 Hotelworks reported in March 2026 that Canggu and Berawa still accounted for about 40% of hospitality-managed real-estate supply, while the northwest corridor—including Seseh, Pererenan, and Nyanyi—had grown to roughly 17%. Nuanu City alone comprised eleven residential projects in the primary market as of February 2026. NPG Indonesia, the commercial name associated with PT Nuanu Property Group,

Indonesia updated its standard business classification system through KBLI 2025. The official conversion table published by Statistics Indonesia (BPS) recodes the previous villa classification, KBLI 55193 "Vila", to KBLI 55203 "Aktivitas Vila". The OSS portal also presents this as a one-to-one conversion. The change is therefore real and officially documented. What it does not mean is that every existing villa licence automatically became invalid on the day KBLI 2025 was published. Th

Indonesia's tax treatment of asset disposals depends on the asset being transferred. A direct transfer of rights to land or buildings is not taxed in the same way as a sale of shares in a company. Government Regulation No. 34 of 2016 governs final income tax on income from transfers of land and buildings and certain sale-and-purchase agreements. For an ordinary transfer, Article 2 sets a standard rate of 2.5% of the gross transfer value. The regulation also provides different rates fo

Indonesia is refining how its foreign-investment threshold applies to public electric vehicle charging stations, known as SPKLU. BKPM materials indicate that the minimum investment value for a foreign-owned SPKLU business is more than IDR 10 billion, excluding land and buildings, within one province. This can make a network of charging points more commercially realistic than applying the threshold independently to every location. However, investors

KBLI 2025 does not automatically require every Indonesian business to obtain a new licence or amend its articles of association. Indonesia's statistics agency, BPS, confirmed that licences issued before KBLI 2025 remain valid. When the change is limited to converting an existing KBLI 2020 code to its corresponding KBLI 2025 code—and the substance of the business stays the same—the adjustment can be handled automatically through the AHU and OSS systems. A business may still

Indonesia is refining how its foreign-investment threshold applies to public electric vehicle charging stations, known as SPKLU.

KBLI 2025 does not automatically require every Indonesian business to obtain a new licence or amend its articles of association.

Any private operator whose website, app or platform is used by people in Indonesia must register as a PSE with Komdigi, including foreign operators with no Indonesian entity. Unregistered systems are blocked. This guide covers who is in scope, the enforcement record through June 2026, and the domestic and foreign filing routes.

The Denpasar Administrative Court (PTUN) ruled in favour of the investor connected to the proposed glass-elevator project at Kelingking Beach, Nusa Penida, in Case No. 17/G/2026/PTUN.DPS. The decision concerns an administrative dispute surrounding government action against the project; it should not be read as a final approval of every element of the development. Bali Governor Wayan Koster said the provincial government would appeal within the applicable 14-day window. Reporting by In

Indonesia's Usaha Dagang (UD), or Trading Business, remains the most widely adopted business structure for micro and small operators across the archipelago. According to data from the Ministry of SMEs' Single Data Information System (SIDT-UMKM), approximately 30.19 million micro and small business units were active as of October 31, 2025. The sector is not merely large — it is structurally essential, absorbing an estimated 97 percent of the national workforce. A UD is, in legal terms,