Insights
Indonesia compliance, explained.
Practical guides and regulatory updates for finance teams, CFOs, and tax heads operating in Indonesia.
PKWT vs PKWTT Guide 2026 | Check Your Exposure in 2 Minutes
Indonesia 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).
Coretax Indonesia: What Companies Need to Know in 2026
The 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.
PT PMA Setup: 8-Week Roadmap for Foreign Investors
A practical week-by-week roadmap for foreign investors establishing a PT PMA in Indonesia — from KBLI selection through first-month compliance enrollment.
Indonesia Tax Compliance Calendar 2026
Monthly 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.
Panduan bisnis dan pajak Indonesia
Pendirian Usaha / OSS
Perpajakan / PPN
SDM & Jaminan Sosial / BPJS
Kepatuhan Pajak / Pajak Orang Pribadi
Administrasi Pajak
Company Setup / Pendirian Usaha
Pendirian Usaha / Company Setup
Perizinan Usaha / Company Setup
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