https://jcss.co.id/en/insights Indonesia tax, compliance and business guides from JCSS Indonesia. en https://jcss.co.id/en/insights/consulting-firm-jakarta-how-to-choose-one-for-a-pt-pma-set-up-2026-guidehttps://jcss.co.id/en/insights/consulting-firm-jakarta-how-to-choose-one-for-a-pt-pma-set-up-2026-guideFri, 06 Nov 2026 00:00:00 GMTPlanning a PT PMA? Hire a consulting firm in Jakarta that works from PP https://jcss.co.id/en/insights/foreign-companies-in-indonesiahttps://jcss.co.id/en/insights/foreign-companies-in-indonesiaTue, 20 Oct 2026 00:00:00 GMTForeign companies in Indonesia: public examples and their local entities, plus how PT PMA, representative offices and permanent establishments work in 2026. https://jcss.co.id/en/insights/oss-business-activity-description-guidehttps://jcss.co.id/en/insights/oss-business-activity-description-guideTue, 20 Oct 2026 00:00:00 GMTHow to fill in the OSS business activity description in Indonesia: choosing a KBLI 2025 code, risk validation, good versus weak examples and common rejections. https://jcss.co.id/en/insights/siup-trading-business-licence-indonesiahttps://jcss.co.id/en/insights/siup-trading-business-licence-indonesiaTue, 20 Oct 2026 00:00:00 GMTSIUP, Indonesia's old trading business licence, no longer exists. Learn what replaced it, how NIB and risk-based OSS licensing work, and how to apply in 2026. https://jcss.co.id/en/insights/pkwt-vs-pkwtt-guide-2026-check-your-exposure-in-2-minuteshttps://jcss.co.id/en/insights/pkwt-vs-pkwtt-guide-2026-check-your-exposure-in-2-minutesWed, 12 Aug 2026 00:00:00 GMTIndonesia recognizes exactly two employment contract types: PKWT (Perjanjian Kerja Waktu Tertentu fixed-term) and PKWTT (Perjanjian Kerja Waktu Tidak Tertentu permanent/indefinite). A PKWT can only be used for work that is genuinely temporary, project-based, or seasonal never for ongoing, continuous functions. If a PKWT is used for permanent work, includes a probation clause, exceeds the 5-year cumulative duration cap, is not in writing, or fails to meet mandatory statutory requirements, Indonesian law automatically converts it to a PKWTT retroactively, with full severance entitlements applying as if the employee had been permanent from the start. This guide covers the legal basis, the classification test, the five automatic-conversion triggers, the resulting cost exposure, and the compliance requirements for both contract types. Governing regulations: Law No. 13/2003 on Manpower ("Manpower Law"), as amended by Law No. 6/2023 on Job Creation ("Cipta Kerja"); Government Regulation No. 35/2021 ("PP 35/2021") on Fixed-Term Employment Agreements, Outsourcing, Working Hours, and Termination of Employment; Ministry of Manpower Regulation No. 6/2016 on THR (religious holiday allowance). https://jcss.co.id/how-to-hire-foreign-workers-in-indonesia-the-complete-rptka-guide-for-tech-and-energy-companies-2026/https://jcss.co.id/how-to-hire-foreign-workers-in-indonesia-the-complete-rptka-guide-for-tech-and-energy-companies-2026/Thu, 21 May 2026 00:00:00 GMTHow to hire foreign workers in Indonesia: RPTKA approval, the USD 100 monthly DKPTKA, validity, understudy rules and the BPJS link, for tech and energy firms. https://jcss.co.id/corporate-tax-indonesia-compliance-guide/https://jcss.co.id/corporate-tax-indonesia-compliance-guide/Wed, 06 May 2026 00:00:00 GMTCorporate tax in Indonesia for foreign-owned companies: 22% rate, Article 31E, Coretax filing, monthly withholding, NITKU and the mistakes that cause penalties. https://jcss.co.id/en/insights/coretax-indonesia-2026https://jcss.co.id/en/insights/coretax-indonesia-2026Sun, 15 Mar 2026 00:00:00 GMTThe practical impact of DJP's Coretax (Core Tax Administration System) transition on monthly filings, e-invoicing, and annual return obligations for PT PMAs in 2026. https://jcss.co.id/en/insights/pt-pma-setup-8-week-roadmaphttps://jcss.co.id/en/insights/pt-pma-setup-8-week-roadmapSun, 15 Feb 2026 00:00:00 GMTA practical week-by-week roadmap for foreign investors establishing a https://jcss.co.id/en/insights/indonesia-tax-compliance-calendar-2026https://jcss.co.id/en/insights/indonesia-tax-compliance-calendar-2026Thu, 15 Jan 2026 00:00:00 GMTMonthly and annual filing deadlines for PT PMAs in Indonesia — PPh 21, 23, 26, 4(2), PPN, SPT Badan, and Coretax transition obligations for the 2026 fiscal year. https://jcss.co.id/esg-101-why-sustainable-business-setup-is-the-future-of-indonesia-investment/https://jcss.co.id/esg-101-why-sustainable-business-setup-is-the-future-of-indonesia-investment/Thu, 25 Sep 2025 00:00:00 GMTESG business Indonesia guide: which sustainability duties apply to a new PT PMA, from CSR under Law 40/2007 to OJK reporting, and how to build ESG in at setup. https://jcss.co.id/spt-tahunan-for-indonesian/https://jcss.co.id/spt-tahunan-for-indonesian/Fri, 29 Aug 2025 00:00:00 GMTSPT Tahunan for Indonesian SMEs: deadlines, late-filing penalties, Coretax reporting for tax year 2025, the 0.5% final regime under PP 20/2026 and Article 31E. https://jcss.co.id/beyond-spreadsheets-the-ultimate-hrms-guide-for-2025/https://jcss.co.id/beyond-spreadsheets-the-ultimate-hrms-guide-for-2025/Tue, 08 Apr 2025 00:00:00 GMTHRMS guide for finance and HR leads: what an HRMS does, how it differs from HRIS and HCM, selection criteria, rollout steps and Indonesian compliance checks. https://jcss.co.id/the-top-10-challenges-of-doing-business-in-indonesia-and-how-to-overcome-them/https://jcss.co.id/the-top-10-challenges-of-doing-business-in-indonesia-and-how-to-overcome-them/Fri, 07 Mar 2025 00:00:00 GMTTen challenges of doing business in Indonesia, from licensing and capital rules to labour, language and logistics, with practical ways to manage each one. https://jcss.co.id/how-to-start-a-digital-agency-in-bali-a-comprehensive-guide/https://jcss.co.id/how-to-start-a-digital-agency-in-bali-a-comprehensive-guide/Fri, 07 Mar 2025 00:00:00 GMTHow to start a digital agency in Bali: choosing a PT PMA, KBLI codes, the IDR 10 billion investment rule, OSS registration, permits for foreign staff and costs. https://jcss.co.id/start-a-business-in-indonesia-how-and-what-to-consider/https://jcss.co.id/start-a-business-in-indonesia-how-and-what-to-consider/Fri, 07 Mar 2025 00:00:00 GMTHow to start a business in Indonesia as a foreigner: choose a structure, check open business fields, meet capital rules, get licensed and plan staffing. https://jcss.co.id/maximizing-returns-strategies-for-successful-tax-filing-in-indonesia/https://jcss.co.id/maximizing-returns-strategies-for-successful-tax-filing-in-indonesia/Fri, 07 Mar 2025 00:00:00 GMTTax filing strategies for companies in Indonesia: compliance calendar, Coretax preparation, withholding reconciliation, Article 31E and penalty avoidance. https://jcss.co.id/directorate-general-of-taxes-in-indonesia/https://jcss.co.id/directorate-general-of-taxes-in-indonesia/Thu, 06 Mar 2025 00:00:00 GMTWhat the Directorate General of Taxes in Indonesia (DGT/DJP) does, how its offices are organised, and how companies deal with it through Coretax. https://jcss.co.id/blog-post-charting-a-new-course-indonesia-and-indias-de-dollarisation-agenda/https://jcss.co.id/blog-post-charting-a-new-course-indonesia-and-indias-de-dollarisation-agenda/Wed, 05 Mar 2025 00:00:00 GMTHow Indonesia and India's de-dollarisation agenda works in practice: the 2024 RBI-Bank Indonesia MoU, the LCT framework, and what finance teams should check. https://jcss.co.id/jcss-indonesia-blog-post-investor-kitas-indonesia-the-complete-guide-to-getting-one/https://jcss.co.id/jcss-indonesia-blog-post-investor-kitas-indonesia-the-complete-guide-to-getting-one/Wed, 05 Mar 2025 00:00:00 GMTInvestor KITAS Indonesia explained: the E28A investor visa, the IDR 10 billion shareholding test, documents, director roles, extensions and RPTKA interaction. https://jcss.co.id/value-added-tax-vat-indonesia/https://jcss.co.id/value-added-tax-vat-indonesia/Wed, 05 Mar 2025 00:00:00 GMTValue added tax in Indonesia explained for 2026: the 12% rate with an 11% effective rate, PKP registration, Coretax e-Faktur and monthly VAT filing. https://jcss.co.id/company-registration-number-indonesia/https://jcss.co.id/company-registration-number-indonesia/Tue, 04 Mar 2025 00:00:00 GMTWhat the company registration number in Indonesia is, how the NIB relates to AHU, NPWP and BPJS numbers, and how to check an Indonesian company in 2026. https://jcss.co.id/en/insights/bpjs-ketenagakerjaan-vs-private-insurancehttps://jcss.co.id/en/insights/bpjs-ketenagakerjaan-vs-private-insuranceTue, 16 Jul 2024 00:00:00 GMTBPJS Ketenagakerjaan vs private insurance: mandatory programmes, 2026 contribution rates, foreign employee rules, PPh 21 treatment and where private cover fits. https://jcss.co.id/file-individual-tax-returns-in-indonesia/https://jcss.co.id/file-individual-tax-returns-in-indonesia/Fri, 22 Mar 2024 00:00:00 GMTHow to file your individual tax return in Indonesia on Coretax: who must file, the 31 March deadline, foreign income and tax credits, steps and penalties. https://jcss.co.id/driving-license-indonesia/https://jcss.co.id/driving-license-indonesia/Wed, 13 Mar 2024 00:00:00 GMTHow expatriates get an Indonesian driving licence (SIM A or SIM C) with a KITAS or KITAP: documents, tests, official fees and international permit rules. https://jcss.co.id/indonesia-public-holidays-new-year-day/https://jcss.co.id/indonesia-public-holidays-new-year-day/Wed, 21 Feb 2024 00:00:00 GMTHow New Year is celebrated in Indonesia: 1 January, Chinese New Year, Nyepi and Islamic New Year, with official 2026 and 2027 holiday dates and business tips. https://jcss.co.id/en/insights/representative-office-indonesiahttps://jcss.co.id/en/insights/representative-office-indonesiaTue, 20 Feb 2024 00:00:00 GMTRepresentative office Indonesia guide for 2026: KPPA and KP3A types, permitted activities, OSS licensing, tax duties and how a KPPA compares with a PT PMA. https://jcss.co.id/indonesia-national-holidays/https://jcss.co.id/indonesia-national-holidays/Mon, 19 Feb 2024 00:00:00 GMTIndonesia national holidays and cuti bersama for 2026 and 2027 from the official SKB 3 Menteri, with long weekends and what employers must know. https://jcss.co.id/demystifying-iso-27001/https://jcss.co.id/demystifying-iso-27001/Wed, 14 Feb 2024 00:00:00 GMTISO 27001 certification explained: the ISMS standard, 2022 Annex A controls, the certification process, cost drivers and certification versus compliance. https://jcss.co.id/quality-of-life-in-indonesia/https://jcss.co.id/quality-of-life-in-indonesia/Mon, 12 Feb 2024 00:00:00 GMTQuality of life in Indonesia: HDI 0.728 and rank 113 in UNDP's 2025 report, health cover, cost and daily-life factors, and what expatriates should plan for. https://jcss.co.id/income-tax-article-21/https://jcss.co.id/income-tax-article-21/Thu, 11 Jan 2024 00:00:00 GMTIncome Tax Article 21 in Indonesia: TER monthly withholding under PP 58/2023 and PMK 168/2023, categories A to C, December true-up and Coretax certificates. https://jcss.co.id/dns-101-everything-you-need-to-know-about-domain-name-resolution/https://jcss.co.id/dns-101-everything-you-need-to-know-about-domain-name-resolution/Mon, 06 Nov 2023 00:00:00 GMTHow the Domain Name System (DNS) resolves names to IP addresses, the main record types, DNSSEC and encrypted DNS, and the controls an IT auditor checks. https://jcss.co.id/what-is-vapt-testing/https://jcss.co.id/what-is-vapt-testing/Thu, 31 Aug 2023 00:00:00 GMTVAPT testing explained: vulnerability assessment versus penetration testing, test types, process, common tools and how to scope and read a report. https://jcss.co.id/company-registration-indonesia/https://jcss.co.id/company-registration-indonesia/Tue, 18 Jul 2023 00:00:00 GMTHow company registration in Indonesia works for a foreign-owned PT PMA: deed, legal-entity approval, OSS and NIB, capital rules and post-registration duties. https://jcss.co.id/cybersecurity-certification-roadmap-boost-your-career/https://jcss.co.id/cybersecurity-certification-roadmap-boost-your-career/Tue, 27 Jun 2023 00:00:00 GMTA practical cybersecurity certification roadmap: how Security+, CEH, CISSP and CISA compare, what each requires, and how to sequence them by career path. https://jcss.co.id/api-security-13-essential-security-measures/https://jcss.co.id/api-security-13-essential-security-measures/Mon, 12 Jun 2023 00:00:00 GMTAPI security checklist with 13 measures mapped to the OWASP API Security Top 10 (2023): inventory, authorisation, rate limits, logging, testing and evidence. https://jcss.co.id/unlocking-b-pros-and-cons-of-establishing-a-business-in-indonesia-2023/https://jcss.co.id/unlocking-b-pros-and-cons-of-establishing-a-business-in-indonesia-2023/Wed, 24 May 2023 00:00:00 GMTPros and cons of establishing a business in Indonesia in 2026: market access, investment rules, tax, licensing, labour and operating risks for investors. https://jcss.co.id/ultimate-security-strategy-governance-checklist/https://jcss.co.id/ultimate-security-strategy-governance-checklist/Mon, 17 Apr 2023 00:00:00 GMTA nine-step security strategy and governance checklist from an IS auditor: framework, roles, risk, incident response, policy, training, audit and compliance. https://jcss.co.id/grc-automation-and-enterprise-risk-management-complete-guide/https://jcss.co.id/grc-automation-and-enterprise-risk-management-complete-guide/Thu, 09 Feb 2023 00:00:00 GMTWhat GRC automation is, what it can and cannot automate in enterprise risk management, how it compares with manual work and how to choose and implement a tool.