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Investing in Indonesia
A Q&A guide to investing in Indonesia.
This Q&A gives an overview of the key factors affecting inward investment, including information
on the
jurisdiction's legal system key laws and regulatory authorities investment restrictions and
details of
international treaties, customs and monetary unions. The guide also provides information on
investor
individuals visa permits restrictions on foreign ownership transfer pricing and thin capitalisation
rules imports
and import duties safety regulations and standards for commercial goods and services
structuring and tax
incentives investment guarantees recent developments and proposals for reform.
To compare answers across multiple jurisdictions, visit the Investing in... Country Q&A tool.
This Q&A is part of the Investing in Global Guide. For a full list of contents, please visit
www.practicallaw.com/investinginguide.
Rusmaini Lenggogeni and Syahdan Z Aziz, SSEK Indonesian Legal Consultations
Contents
Legal system
Investor individuals
Investment restrictions
Imports
Structuring and tax
Incentives
Investment guarantees
Recent developments and proposals for reform
Main investment organisations
Capital Investment Coordinating Board (Badan Koordinasi Penanaman Modal)
PT Indonesia Infrastructure Guarantee Fund (PT Penjaminan Infrastruktur Indonesia)
PT Sarana Multi Infrastructure
Indonesian Chamber of Commerce (Kamar Dagang Indonesia)
Online resources
Capital Investment Coordinating Board (Badan Koordinasi Penanaman Modal)
Resource type: Country Q&A Status: Law stated as at 01Apr2016
Jurisdiction: Indonesia
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Blogssek
Contributor profiles
Rusmaini Lenggogeni, Partner
Syahan Z Aziz, Partner
1. How does your jurisdiction compare internationally as a destination for inward
investment?
Foreign investment in Indonesia has been recognised since the Foreign Investment Law was
initially passed in
1967. This law has evolved over the years and was most recently amended and consolidated
into the new
Investment Law, which revoked the 1967 law.
Indonesia attracts foreign investment in large part due to its vast natural resources and
population.
The government of Indonesia has continuously reformed the regulations affecting foreign
investment. The
most recent reforms were included in the economic policy package in February 2016. Serious
attempts have
also been made to eradicate corruption, which has plagued the country in the past.
Given its location, Indonesia is in direct competition with countries such as Vietnam and
Myanmar.
2. What types of companies are attracting foreign investment into your jurisdiction and
what are the
most active sectors?
Indonesia intends to improve its position on the list of countries attracting foreign investment.
The government is currently targeting foreign investment for its infrastructure projects (such as
ports, railways,
mass rapid transit, toll roads, power generation, construction and telecommunications).
In addition to government projects, foreign investment is also focused towards the needs of
private individuals
(for example, in relation consumer goods, pharmaceuticals, food, consultancy services, as well
as the banking,
insurance and finance sector).
Typically, foreign investors have their main office in Jakarta (the capital city). However, having a
local presence
where projects are located can also be beneficial.
3. What will be the main factors affecting the market and how do you expect the market
to develop?
Inward investment is still strong. While it is necessary to attract foreign investment to Indonesia,
there are still
actions to protect small and medium Indonesian businesses.
There has been a decline in investment in natural resources due to the current situation with
commodities'
market. However, renewable energy is likely a focus of investment. Ecommerce
is booming and special
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attention is being given to the creative industries.
Although electricity is quite unstable in islands other than Java, Indonesians are very active on
social media,
which has become a lifestyle in Indonesia, translating to the boom in local ecommerce
businesses.
Legal system
4. Please briefly outline the government and legal system.
Indonesia is a constitutional republic and follows a civil law system. The primary legal authority is
the
Constitution (known as the 1945 Constitution (as amended). The five principles (Pancasila) (that
is, the belief in
the one and only God, just and civilised humanity, unity of Indonesia, democracy guided by
consensus arising
from deliberations among representatives, and social justice for all people of Indonesia) provides
a framework
for the Constitution and directs political life.
Indonesia has direct legislative and Presidential elections. Mr Joko Widodo is the current
President, with Mr
Jusuf Kalla the Vice President. The Presidential term is for five years and the current President
will remain in
office until 2018. The President is advised by a Presidential Advisory Council (Dewan
Pertimbangan Presiden).
Ministers are appointed to assist the President in establishing a peaceful, prosperous, secure,
and democratic
nation with good corporate governance as its main principle.
The Central Government of the Republic of Indonesia (government) is located in Jakarta, on the
island of Java.
The government cooperates
with other government institutions to arrange state affairs. These institutions
include the:
People's Consultative Assembly (Majelis Permusyawaratan Rakyat (MPR)).
House of Representatives (Dewan Perwakilan Rakyat (DPR)).
The MPR comprises the DPR and the Regional Representative Council (Dewan Perwakilan
Daerah). The
President and the DPR form the country's legislative power.
Independent from the executive and legislative branches, the Supreme Court serves as the
country's judicial
power. Indonesia's judiciary is comprised of the:
District Courts (also known as the Courts of First Instance) for each district.
High Courts of Appeal, for each province.
Supreme Court, the highest court in the country.
A Constitutional Court was established in 2003, with the power to review the constitutionality of
laws (among
other things).
5. What are the key laws and regulatory authorities governing foreign investment in your
jurisdiction?
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The key laws governing foreign investment in Indonesia are:
Law No. 5 of 2007 regarding Investment, the Negative Investment List (Negative Investment
List).
Presidential Regulation No. 39 of 2014 Regarding List of Business Fields That Are Closed and
Business
Fields That Are Open With Requirements For Capital Investment (23April, 2014) (Closed
Business
Regulation).
Regulations from the Capital Investment Coordinating Board (Badan Koordinasi Penanaman
Modal
(BKPM)), including BKPM Regulation Nos. 14 and 15 of 2015.
The Negative Investment List provides the areas in which investment are prohibited for foreign
entities and
areas that have certain investment restriction for foreign entities.
In addition to the Negative Investment List, the relevant laws and regulations governing the
conduct of the
particular business sector must be reviewed to determine whether the business sector is open for
foreign
investment, and if so, whether the foreign investment company established to conduct business
in that sector is
wholly or partiallyforeign
owned.
If a particular business sector is not listed within Article 3 of the Closed Business Regulation, it
will be open to
100% foreign investment without any conditions. However, in practice, investors must further
confirm this with
the BKPM and other technical ministries before providing any investment.
The Negative Investment List is organised by reference to the characterisation of business
activities described
in the Indonesian Business Fields Classification issued by Indonesia's Central Statistics Body
(Badan Pusat
Statistik).
The main regulatory body for foreign investment is the BKPM. However, depending on the
business, specific
industry regulators may require the foreign investor to acquire an operating licence. It is always
advisable for
foreign investors to get a full picture of the required licences in the early stage of investment.
6. What international treaty organisations and/or economic, customs or monetary unions
or freetrade
areas is your jurisdiction a member of?
In 2015, President Joko Widodo suggested that Indonesia should join the TransPacific
Partnership (TPP).
Various free trade agreements (FTAs) have been entered into by Indonesia. For example, as a
member of the
Association of Southeast Asian Nations (ASEAN), Indonesia has entered into the various FTAs,
including the:
ASEAN Free Trade Area (AFTA).
ASEANAustralia
and New Zealand.
ASEANChina.
ASEANIndia.
ASEANJapan.
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ASEANKorea.
In addition, there is the:
IndonesiaJapan
Economic Partnership Agreement.
IndonesiaPakistan
FTA.
7. What other international agreements apply to foreign investment?
Indonesia has so far entered into double tax treaties with 65 countries. Indonesia also has Tax
Information
Exchange Agreements with:
Bahamas.
Bermuda.
Guernsey.
Isle of Man.
Jersey.
San Marino.
Some of these agreements are waiting to be ratified.
Indonesia has signed the Mutual Administrative Assistance in Tax Matters. However, Indonesia
has allowed the
bilateral investment treaties to lapse and is renegotiating for better provisions.
Investor individuals
8. Are there any visas, permits or other requirements for foreign individuals entering your
jurisdiction for
business purposes?
Foreign individuals need a business visa to enter Indonesia for business purposes. Indonesian
business visas
can be issued either at the Indonesian embassy, or for specific countries such as the US, can be
processed
upon arrival. The procedure, requirement, timing and costs differ from one embassy to another.
If the visa is to be obtained on arrival in Indonesia, it can be obtained directly at certain airports
and seaports
regardless of the purpose of the visit (that is, whether the visit if for business, tourist or social).
The general
requirements for visa on arrival are as follows:
The expiration date of the applicant's passport must be at least six months at from the date of
entry.
There must be at least one blank visa page.
The individual must have a roundtrip
airplane ticket.
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The required visa must be paid for on arrival.
The fee arrival ranges from US$15 to US$35, depending on how long the individual intends to
stay in
Indonesia.
9. Are there any visa waivers or fasttrack
procedures available for foreign individuals entering your
jurisdiction as investors?
At present, Indonesia does not have a visa waiver programme or any fasttract
procedures for foreign
individuals entering Indonesia as investors.
10. What are the circumstances under which an individual becomes liable to pay tax in
your
jurisdiction? Can individuals be liable for tax on foreignsource
income?
Under Indonesia's tax regulations, there are domestic taxpayers and foreign taxpayers.
Foreign individuals who reside or are present in Indonesia for more than 183 days in a 12month
period or who
are present in Indonesia and have the intention to live in Indonesia are deemed domestic
taxpayers. The 12month
period is based on the current date going back 12 months: it is not a calendar year. The
"intention" to
live in Indonesia can be proven through actions such as:
Applying for a work permit.
Owning or renting a house for an extended period.
Bringing family members to Indonesia.
The threshold for the period can differ based on the prevailing tax treaties.
The Indonesian personal taxation system is based on worldwide income. This includes the
following (whether
the source of the income is onshore or offshore):
Any salary paid to the foreign individual.
Dividend and interest income.
Rental income.
Capital gains from sale of property.
There are no tax advantages for highnet
worth individual investors entering and/or investing in Indonesia.
Investment restrictions
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11. Are there any restrictions on foreign ownership and investment in specific industry
sectors? Do any
formalities, permit or notification requirements apply?
Restrictions on foreign investment are regulated by the Closed Business Regulation. There are
lists of
industries for which foreign investment is open (up to a certain percentage of its capitalisation),
for example:
A construction services business is open for up to 67% foreign investment.
A distribution business is open for up to 33% foreign investment.
An insurance business is open for up to 80% foreign investment.
Before conducting business, approval must be obtained from both:
The Capital Investment Coordinating Board.
Any other relevant agency for the particular business sector (for example, approval from the
Financial
Services Authority must be obtained before foreign investment can be made in finance
companies,
insurance companies and banks).
The limitation on foreign investment will start to apply from the date of processing the relevant
approvals.
12. Does the government retain and exercise control over certain industry sectors? If so
how?
A golden shares arrangement exists for certain public listed companies that were historically
owned by the
state (for example, for Indonesian companies such as PT Telekomunikasi Tbk and PT Indosat
Tbk). The
government retains control and/or majority shareholdings for state owned companies and/or
regionally owned
companies.
Certain strategic industries, such as weapons and firearms, are exclusively controlled by the
government.
13. Are there restrictions on foreign ownership or occupation of real estate? Do any
formalities, permit
or notification requirements apply?
The government recently passed a regulation allowing foreign individuals to purchase property of
a certain
value depending on the location. For example, foreign individuals can only purchase a house
with minimum
value of INR10 billion in DKI Jakarta, and such value will differ in other provinces. Other than
value of the
property, the foreign individual must meet the requirements set out in the Ministry of Agrarian's
regulations.
For investment purposes, foreign investors must establish a Foreign Investment Company (PMA
Company)
under the rules of the Capital Investment Coordinating Board (see Question 20). Therefore, the
PMA Company
will hold the land title instead of the foreign investor. Different titles to land can be held by
Foreign Investment
Companies. These are:
Right to Build. This is the most common title for foreign investment company to hold for its
business.
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Right to Use. This is commonly used for foreign investment in, for example, plantation
businesses.
14. Are there any minimum capital requirements for foreign investment?
The minimum capital requirements for foreign investment differ from one industry to another.
In general, the minimum capital requirement for foreign investment is at least IDR2.5 billion.
However, specific
industries can have higher capital requirements, for example:
The insurance sector has a minimum IDR10 billion capital requirement.
The construction implementation business has a minimum IDR50 billion net worth requirement.
Commercial banks have a minimum IDR3 trillion capital requirement.
15. Are there any exchange control or currency regulations? Are there any restrictions
on the
remittance of profits abroad?
There is no applicable exchange control. However, there are certain currency regulations.
The Bank of Indonesia issued Regulation 17/3/PBI/2015 which requires any cash transactions
and noncash
transactions in Indonesia to use the Indonesian currency (the Rupiah (IDR)), with certain
exemptions. There is
a restriction to remit Indonesian Rupiah abroad.
There is no restriction on the remittance of profits abroad.
Imports
16. Are there any restrictions on the importation of commercial goods?
There are certain restrictions on the importation of commercial goods, depending on the
particular
goods/products.
For example, the import of sugar requires a special licence and no sugar import licence was
issued by the
government in 2015. This restriction was imposed to protect Indonesia's domestic sugar
industries.
There are also restrictions on the import of certain species of shrimp and hazardous waste.
17. What import duties apply to commercial goods?
Import duties are payable at rates from 0% to 150% on customs value of imported goods,
although currently
the highest rate is 40%.
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The customs value is calculated based on the Cost, Insurance and Freight (CIF). The specific
import duties are
provided in the Indonesia Customs Tariff Book.
18. Are the safety regulations and standards applicable to commercial goods in your
jurisdiction
compatible with other standards that are recognised internationally?
Indonesia has its own Indonesian National Standard for commercial goods to be distributed in
Indonesia. This
standard is formulated using the World Trade Organization (WTO) Code of Good Practice.
Further, to reduce
the barrier for imported commercial goods, Indonesia has entered into the:
Agreement on Technical Barrier to Trade (TBT).
Agreement on Sanitary and Phytosanitary Measures (SPS).
In most cases, separate safety regulations apply to highly regulated goods, such as imported
drugs.
Commercial importers must be aware of certain regulatory applications for certain industries to
avoid delays or
issues in importing such commercial goods.
19. Are there any similar or equivalent restrictions on providing services into another
jurisdiction?
There are no similar or equivalent restrictions on providing services into another jurisdiction.
Structuring and tax
20. How is foreign investment into your jurisdiction typically structured? What forms of
legal vehicle are
attractive to foreign investors?
Foreign Investment Company (PMA Company)
Companies investing in shares and loan capital. Typically, the foreign investors become the
shareholders
in the Foreign Investment Company. There should be paidup
capital made by the foreign investor depending
on their shareholding. Dividend distribution (if any) is payable to the shareholders and subject to
withholding
tax with the rate of 20%, except when reduced by the relevant tax treaties.
In addition to capital, shareholder loans can be provided to the Foreign Investment Company.
However, any
shareholders' loan arrangement is usually subordinate to the commercial loans entered into by
the Foreign
Investment Company and any third parties.
Individuals investing in shares and loan capital. The same structure applies for individuals (see
above,
Companies investing in shares and loan capital). In addition to the benefits referred to Questions
23 and 25,
there is benefit in the form of exemptions and/or suspension of import duties for capital goods,
raw materials or
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other goods imported as part of the manufacturing process. This benefit requires approval from
the Capital
Investment Coordinating Board.
21. What are the circumstances under which a business becomes liable to pay tax in
your jurisdiction?
A business becomes liable to pay tax in Indonesia when it qualifies as a domestic taxpayer. This
would be
applicable when the business operates in Indonesia under the framework of a:
Permanent establishment.
Foreign Investment Company (see Question 20).
Representative office.
22. What are the main business tax rates?
In general, the corporate tax rate is 25%. Corporate domestic taxpayers must file the annual tax
return by the
end of April each year.
Withholding taxes are applicable for employers. Tax must be withheld from to withhold from:
Employees' salaries (monthly).
Certain payments (such as the purchase of specific lubricants).
Auctions of imported goods.
A final withholding tax is also required for certain payments such as:
Rents for land and buildings.
Fees for certain construction work performance.
Payment of income (dividend, interest and royalties) for domestic and foreign taxpayers.
There is 10% VAT due on events involving the transfer of taxable goods or provision of taxable
services in the
Indonesian Customs Area.
There is no tax for the issuance of shares. However, there is a withholding tax with effective rate
in the amount
of 5% of the transfer price for the transfer of shares between foreign shareholders.
Stamp duty of IDR6,000 is affixed to documents with value of more than IDR1 million. This
typically includes
agreements relating to notarial deeds, land documents, securities and commercial papers.
Luxury Goods Sales Tax applies to the delivery or import of certain manufactured taxable goods.
These goods
and the applicable rates are provided for under the Indonesia Customs Tariff Book.
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23. What is the tax treatment in your jurisdiction of profits from an investee company
remitted outside
your jurisdiction by an investor?
In general, the benefits of tax treatment for foreign investors are regulated in the tax treaties.
Reduced
withholding rates can usually be applied to the payment of dividends, interests, and royalties
based on the tax
treaties. Several benefits are available applicable to certain businesses. For example, a
reduction to corporate
income tax may be available to certain pioneer industries (see Question 25).
Permanent establishments that reinvest their aftertax
profits in Indonesia within the same year or no later than
the following year are exempt from branch profit tax on these profits. This benefit is subject to
further
qualifications.
24. What transfer pricing and/or thin capitalisation restrictions may apply to investments
into your
jurisdiction from elsewhere?
The definitions of related parties under the Income Tax Law are as follows:
The taxpayer has capital participation directly or indirectly of at least 25% on another taxpayer (or
relationship between two or more taxpayers).
The taxpayer controls the other taxpayer, or two or more taxpayers are under the same control
(either
directly or indirectly).
There are family relationships between the taxpayers (either blood relationship or by marriage) in
vertical
and/or horizontal lineage of one degree.
Transactions between related parties must be consistent with the arm's length principle. If the
arm's length
principle is not followed, the Director General of Tax (DGT) is authorised to recalculate the
taxable income
or deductible costs arising from such transactions applying the arm's length principle.
Under the General Tax Provisions and Procedures Law, the government requires specific
transfer pricing
documentation to prove the arm's length nature of related party transactions. If this is not
provided, the DGT
may recalculate the taxable income arising from the transaction.
Incentives
25. What tax incentive or other schemes exist to encourage foreign investment?
A reduction to corporate income tax is available to pioneer industries with a capital investment
plan of IDR500
billion to IDR1 trillion. Pioneer industries generally relate to firms which:
Have a wide range of connections.
Provide additional value and high external output.
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Introduce new technologies (for example, in relation to industries such as upstream metal, oil
refinery, sea
transportation and/or processing).
Have strategic value for the national economy.
A corporate income tax reduction of 10% to 100% can be given over the next five to 15 years
(from the start of
commercial production). The period can be extended to 20 years if deemed necessary for the
national interest.
A maximum reduction of 50% can be provided to telecommunications and information companies
with a capital
investment plan of IDR500 billion to IDR1 trillion.
Investment guarantees
26. What legal guarantees exist against expropriation and/or provide for appropriate
compensation?
What is your government's track record in this regard?
Expropriation exists under the Investment Law. If expropriation is needed, it only can be done
through the
passing of a law. The passage of such a law in Indonesia must be under the approval of the DPR
(House of
Representatives) and the government. Any expropriation should be followed by compensation
based on
market value, as further elaborated in the Investment Law. In the event of a dispute over such
compensation,
the dispute must be settled through arbitration.
However, we believe that the government will not use this policy unless it is necessary. We are
aware that
expropriation was made in 1958 and 1962, before the passing of the 1967 Investment Law.
27. Are there any issues in relation to the enforcement of intellectual property rights?
There is currently some concern over the enforcement of intellectual property rights. Recently,
judges ruled
that the IKEA trade mark belongs to an Indonesian company because the Indonesian company
registered the
same trade mark first with the Indonesian trade mark registry.
28. Are there any issues in relation to the gaining and enforcement of judgments and/or
arbitral awards?
Indonesia does not recognise judgments from foreign courts.
Although Indonesia recognises foreign arbitration awards, any such award must first be
registered with the
Central Jakarta District Court to be enforced. The Indonesian Arbitration Law provides that the
arbitral award
must be final and binding. However, in practice, there is always challenge by the losing party in
the form of a
civil lawsuit filed in the district courts in Indonesia to stall the enforcement. In addition, if the
foreign arbitral
award is considered against public order in Indonesia, the Central Jakarta District Court may not
enforce such
award.
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Recent developments and proposals for reform
29. Have there been any significant recent or proposed legal developments affecting
investors?
The government is due to soon introduce a new Negative Investment List, which should liberalise
certain
industries. Further, the government will also introduce a new economic package to further reduce
multiple
permits that are currently in place.
30. Are there any planned or ongoing
treaty negotiations or political developments that could have an
impact on your jurisdiction's bilateral relationships with other nations and/or other
economic,
customs or monetary unions, freetrade
areas or markets?
The President has signalled his intention for Indonesia to become part of the TransPacific
Partnership (TPP).
However, his intention has faced much domestic objection. Although there has been much
objection to
Indonesia joining TPP, it seems likely that this will go ahead.
Main investment organisations
Capital Investment Coordinating Board (Badan Koordinasi Penanaman Modal)
Main activities. Government agency that attempts to provide a onestop
service for foreign investment
approvals.
W www.bkpm.go.id/
PT Indonesia Infrastructure Guarantee Fund (PT Penjaminan Infrastruktur
Indonesia)
Main activities. State owned company responsible for appraising, structuring, processing claim
payment
and providing government guarantees for infrastructure PublicPrivate
Partnership (PPP) projects in
Indonesia.
W www.iigf.co.id/en/
PT Sarana Multi Infrastructure
Main activities. State owned company responsible for facilitating infrastructure financing as well
as
preparing projects and serving an advisory role for infrastructure projects in Indonesia.
W www.ptsmi.co.id
Indonesian Chamber of Commerce (Kamar Dagang Indonesia)
Main activities. Organisation that introduces Indonesian business to potential business partners,
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including foreign investors and available business opportunities.
W www.kadinindonesia.
or.id/
Online resources
Capital Investment Coordinating Board (Badan Koordinasi Penanaman Modal)
W www.bkpm.go.id/
Description. Official BKPM website maintained by BKPM.
Blogssek
W www.blogssek.com
Description. SSEK Indonesian Legal Consultants blog profiling the latest regulations in
Indonesia.
Maintained by SSEK.
Contributor profiles
Rusmaini Lenggogeni, Partner
SSEK Indonesian Legal Consultants
T +62 21 5212038
F +62 21 5212039
E rusmainilenggogeni@ssek.com
W www.ssek.com
Professional qualifications. Indonesia
Areas of practice. Corporate mergers and acquisitions foreign investment capital markets
construction
project finance employment taxation.
Professional associations/memberships. Indonesia's Advocate Bar Association (Peradi) Market
Legal
Consultants Association (HKHPM).
Syahan Z Aziz, Partner
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SSEK Indonesian Legal Consultants
T +62 21 5212038
F +62 21 5212039
E syahdanaziz@ssek.com
W www.ssek.com
Professional qualifications. Indonesia
Areas of practice. Corporate merger and acquisitions foreign investment natural resources
power
generation renewable energies and project finance.
Recent transactions
Acting for the foreign investor in acquiring shares in an Indonesian company that engages in
cargo
business.
Acting for state owned company in acquiring shares in an Indonesian company that engages in
oil
and gas refinery.
Acting for pharmaceuticals in establishing trade representative office in Indonesia.
Acting for foreign investor in establishing informal education in Indonesia.
Acting for international food production company in its operation and other investments in
Indonesia.
Acting for foreign investor in investigation of alleged misconduct by its employees.
Professional associations/memberships. Indonesia's Advocate Bar Association (Peradi).
Languages. Indonesian, English
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Investasi di Indonesia
Q & sebuah panduan untuk investasi di Indonesia.
Q & A ini memberi gambaran ikhtisar tentang faktor-faktor utama yang mempengaruhi investasi
batin, termasuk informasi mengenai
sistem hukum yurisdiksi; undang-undang kunci dan berwenang; pembatasan investasi; dan
rincian
perjanjian internasional, adat istiadat dan moneter Serikat. Panduan juga menyediakan informasi
investor
individu; izin visa; pembatasan kepemilikan Asing; Transfer harga dan tipis kapitalisasi aturan;
Impor
dan bea masuk; peraturan keselamatan dan standar untuk perdagangan barang dan Jasa;
penataan dan pajak
Untuk membandingkan jawaban di beberapa yurisdiksi, kunjungi in. investasi... Negara Q & alat .
Q & A ini adalah bagian dari investasi di... Global panduan. Untuk daftar lengkap isi, silakan
kunjungi
www.practicallaw.com/investinginguide.
Isi
Sistem hukum
Investor individu
Pembatasan investasi
Impor
Insentif
Jaminan investasi
Tipe sumber daya: Negara Q & A Status: Hukum dinyatakan seperti pada 01 Apr 2016
Yurisdiksi: Indonesia
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Blogssek
Profil kontributor
Investasi asing di Indonesia telah diakui karena undang-undang investasi asing awalnya
disahkan pada
1967. hukum ini telah berkembang selama bertahun-tahun dan baru-baru ini telah diubah dan
konsolidasi ke dalam yang baru
Indonesia menarik investasi asing di sebagian besar karena sumber daya alam yang luas dan
populasi.
Pemesanan reformasi dimasukkan dalam paket kebijakan ekonomi dalam Februari 2016. Upaya
serius memiliki
juga telah dibuat untuk memberantas korupsi, yang telah menjangkiti negara di masa lalu.
Mengingat lokasinya, Indonesia berada dalam kompetisi langsung dengan negara-negara seperti
Vietnam dan Myanmar.
2. apa jenis perusahaan yang menarik investasi asing ke dalam yurisdiksi Anda dan apa
yang
sektor-sektor yang paling aktif?
Pemerintah saat ini menargetkan investasi asing untuk proyek-proyek infrastruktur (seperti Port,
kereta api,
api Mass rapid transit, jalan tol, pembangkit listrik, konstruksi dan telekomunikasi).
Selain proyek-proyek pemerintah, investasi asing juga difokuskan terhadap kebutuhan individu
swasta
Biasanya, investor asing memiliki kantor utama mereka di Jakarta (ibukota). Namun, memiliki
kehadiran lokal
3. apa yang akan menjadi faktor utama yang mempengaruhi pasar dan bagaimana
Anda mengharapkan pasar untuk mengembangkan?
Investasi batin masih kuat. Meskipun itu penting untuk menarik investasi asing ke Indonesia,
masih ada
Telah ada penurunan dalam investasi sumber daya alam karena situasi saat ini dengan
komoditas'
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Meskipun listrik tidak cukup stabil di Kepulauan selain Jawa, Indonesia sangat aktif di sosial
media,
yang telah menjadi gaya hidup di Indonesia, menerjemahkan ke ledakan di e-commerce lokal
bisnis.
Sistem hukum
Indonesia adalah Republik konstitusional dan mengikuti sistem hukum sipil. Otoritas hukum yang
utama adalah
Konstitusi (dikenal sebagai UUD 1945 (sebagaimana telah diubah). Prinsip-prinsip lima
(Pancasila) (yaitu, kepercayaan pada
satu dan hanya Tuhan, adil dan beradab kemanusiaan, kesatuan Indonesia, demokrasi yang
dipandu oleh konsensus yang timbul
dari perundingan antara wakil-wakil, dan keadilan sosial bagi semua orang Indonesia)
menyediakan kerangka kerja
Indonesia memiliki pemilihan presiden langsung. Mr Joko Widodo adalah Presiden saat ini,
dengan Mr
Jusuf Kalla Wakil Presiden. Masa jabatan kepresidenan untuk lima tahun dan Presiden saat ini
akan tetap
kantor sampai 2018. Presiden disarankan oleh Dewan Penasehat Presiden (Dewan pernah
Presiden ).
Menteri ditunjuk untuk membantu Presiden dalam mendirikan damai sejahtera, aman, dan
demokrasi
bangsa dengan tata kelola perusahaan yang baik sebagai prinsip utamanya.
Pemerintah bekerjasama
dengan institusi pemerintah lainnya untuk mengatur urusan negara. Lembaga ini
termasuk:
The MPR terdiri dari DPR dan Dewan Perwakilan Regional (Dewan Perwakilan Daerah).
Independen dari cabang eksekutif dan legislatif, Mahkamah Agung berfungsi sebagai negara di
pengadilan
Mahkamah Konstitusi didirikan pada tahun 2003, dengan kekuatan untuk meninjau
konstitusionalitas dari undang-undang (antara
hal lain).
5. apa yang undang-undang kunci dan berwenang yang mengatur investasi asing di
yurisdiksi Anda?
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Undang-undang No. 5 tahun 2007 mengenai investasi, daftar negatif investasi (daftar negatif
investasi).
Peraturan Presiden No. 39 tahun 2014 mengenai daftar bidang usaha yang tertutup dan bisnis
Bidang yang terbuka dengan persyaratan untuk penanaman modal (23April, 2014) (ditutup bisnis
Peraturan).
Peraturan dari investasi modal badan koordinasi (Badan Koordinasi Penanaman Modal
Daftar negatif investasi menyediakan daerah investasi yang dilarang untuk entitas asing dan
Selain daftar negatif investasi, hukum yang relevan dan peraturan pelaksanaan
sektor bisnis tertentu harus ditinjau untuk menentukan apakah sektor bisnis terbuka untuk luar
negeri
investasi, dan jika demikian, Apakah investasi asing perusahaan didirikan untuk melakukan
bisnis di sektor itu
dimiliki.
Jika sektor bisnis tertentu yang tidak tercantum dalam Pasal 3 peraturan bisnis ditutup, itu akan
terbuka untuk
investasi asing 100% tanpa syarat apapun. Namun, dalam prakteknya, investor harus lebih lanjut
mengkonfirmasi ini dengan
Daftar negatif investasi diatur oleh referensi untuk karakterisasi kegiatan usaha yang dijelaskan
dalam klasifikasi bidang usaha Indonesia yang dikeluarkan oleh Badan Statistik Pusat Indonesia
(Badan Pusat
Statistik).
Tubuh peraturan utama investasi asing adalah BKPM. Namun, tergantung pada bisnis, khusus
industri regulator mungkin memerlukan investor asing untuk memperoleh lisensi operasi. Selalu
dianjurkan untuk
investor asing untuk mendapatkan gambaran lengkap tentang lisensi diperlukan pada tahap awal
investasi.
Pada tahun 2015, Presiden Joko Widodo menyarankan bahwa Indonesia harus bergabung
dengan TransPacific
Kemitraan (TPP).
Berbagai perjanjian perdagangan bebas (FTA) telah dimasukkan ke dalam oleh Indonesia.
Misalnya, sebagai anggota
Association of Southeast Asian Nations (ASEAN), Indonesia telah memasuki FTA berbagai,
termasuk:
ASEANAustralia
ASEANChina.
ASEANIndia.
ASEANJapan.
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ASEANKorea.
IndonesiaJapan
IndonesiaPakistan
FTA.
Indonesia telah sejauh memasuki perjanjian pajak ganda dengan 65 negara. Indonesia juga
memiliki informasi pajak
Bahama.
Bermuda.
Guernsey.
Pulau Man.
Jersey.
San Marino.
Perjanjian bilateral investasi untuk selang dan melakukan negosiasi ulang untuk ketentuan yang
lebih baik.
Investor individu
8. Apakah ada visa, izin, atau persyaratan lainnya bagi individu asing memasuki
yurisdiksi Anda untuk
tujuan bisnis?
Individu asing memerlukan visa bisnis masuk ke Indonesia untuk tujuan bisnis. Visa Bisnis
Indonesia
dapat dikeluarkan di kedutaan Indonesia atau untuk negara-negara tertentu seperti AS, dapat
diproses
pada saat kedatangan. Prosedur, persyaratan, waktu dan biaya berbeda dari Kedutaan besar
satu sama lain.
Jika visa harus diperoleh pada saat kedatangan di Indonesia, itu bisa didapatkan langsung di
bandara dan pelabuhan tertentu
Terlepas dari tujuan kunjungan (itu adalah, Apakah kunjungan jika untuk bisnis, wisata atau
sosial). Umum
Tanggal berakhirnya paspor pemohon harus setidaknya enam bulan dari tanggal entri.
Tiket pesawat.
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Biaya kedatangan berkisar dari US$ 15 untuk US$ 35, tergantung pada berapa lama masing
berniat untuk tinggal di
Indonesia.
Saat ini, Indonesia tidak memiliki visa waiver program atau fasttract apapun
10. Apakah keadaan di mana seorang individu menjadi bertanggung jawab untuk
membayar pajak di Anda
Di bawah peraturan pajak di Indonesia, ada pembayar pajak domestik dan asing pembayar
pajak.
Orang-orang asing yang tinggal atau hadir di Indonesia selama lebih dari 183 hari dalam 12
bulan
hadir di Indonesia dan memiliki niat untuk hidup di Indonesia dianggap pembayar pajak
domestik. 12 bulan
periode didasarkan pada tanggal saat ini akan kembali 12 bulan: bukanlah satu tahun kalender.
"Maksud" untuk
Ambang batas untuk periode dapat berbeda berdasarkan perjanjian perpajakan yang berlaku.
Sistem perpajakan pribadi Indonesia didasarkan pada pendapatan di seluruh dunia. Ini termasuk
berikut (Apakah
Pendapatan sewa.
Pembatasan investasi
6/14/2016 PLC investasi
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11. Apakah ada pembatasan kepemilikan asing dan investasi pada sektor industri
tertentu? Melakukan
Pembatasan investasi asing diatur oleh peraturan usaha ditutup. Ada daftar
industri yang penanaman modal asing membuka (persentase tertentu dari kapitalisasi yang),
misalnya:
Usaha jasa konstruksi ini terbuka untuk sampai kepada investasi luar negeri 67%.
Bisnis distribusi ini terbuka untuk sampai kepada investasi luar negeri 33%.
Instansi lain yang relevan untuk sektor bisnis tertentu (misalnya, persetujuan keuangan
Services Authority harus diperoleh sebelum investasi asing dapat dilakukan di perusahaan
keuangan,
Pembatasan investasi asing akan mulai berlaku dari tanggal proses persetujuan relevan.
12. Apakah pemerintah mempertahankan dan menjalankan kontrol atas sektor industri
tertentu? Jika jadi bagaimana?
Pengaturan saham emas yang ada untuk perusahaan terdaftar tertentu umum yang secara
historis dimiliki oleh
negara (misalnya, untuk perusahaan Indonesia seperti PT Telekomunikasi Tbk dan PT Indosat
Tbk). The
perusahaan.
Industri strategis tertentu, seperti senjata dan senjata api, eksklusif dikendalikan oleh
pemerintah.
13. Apakah ada pembatasan kepemilikan asing atau pekerjaan real estate? Melakukan
formalitas apapun, izin
Pemerintah baru saja disahkan peraturan yang memungkinkan orang-orang asing untuk
membeli properti tertentu
nilai tergantung pada lokasi. Sebagai contoh, individu asing hanya dapat membeli sebuah rumah
dengan minimum
nilai INR10 miliar di DKI Jakarta, dan seperti nilai akan berbeda di Provinsi lain. Selain nilai
properti, luar negeri individu harus memenuhi persyaratan yang ditetapkan dalam Peraturan
Menteri Agraria.
Untuk tujuan investasi, investor asing harus mendirikan perusahaan investasi asing (perusahaan
PMA)
di bawah aturan Dewan koordinasi modal investasi (melihat pertanyaan 20). Oleh karena itu,
perusahaan PMA
akan mengadakan hak atas tanah bukan investor asing. Judul yang berbeda untuk tanah dapat
diselenggarakan oleh penanaman modal asing
Hak untuk membangun. Ini adalah judul yang paling umum untuk perusahaan investasi asing
terus untuk bisnis.
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Hak untuk menggunakan. Ini umumnya digunakan untuk investasi asing di, sebagai contoh,
perkebunan bisnis.
Persyaratan minimum modal investasi asing berbeda dari satu industri yang lain.
Secara umum, minimum modal investasi asing adalah setidaknya IDR2.5 miliar. Namun, tertentu
Bisnis pelaksanaan konstruksi memiliki persyaratan minimum IDR50 kekayaan bersih miliar.
15. Apakah ada pertukaran apapun peraturan kontrol atau mata uang? Apakah ada
batasan pada
Ada tidak ada kontrol berlaku. Namun, ada peraturan mata uang tertentu.
Bank Indonesia mengeluarkan peraturan 17/3/PBI/2015 yang mengharuskan setiap transaksi
tunai dan noncash
transaksi di Indonesia yang menggunakan mata uang Indonesia (Rupiah (IDR)), dengan
pengecualian tertentu. Ada
Impor
Ada pembatasan tertentu pada impor barang-barang komersial, tergantung pada tertentu
barang-barang/produk.
Sebagai contoh, impor gula memerlukan izin khusus dan lisensi impor gula tidak dikeluarkan
oleh
pemerintah pada tahun 2015. Pembatasan ini dikenakan untuk melindungi industri gula domestik
Indonesia.
Ada juga pembatasan atas impor jenis udang dan limbah berbahaya.
Bea dibayarkan pada harga dari 0% sampai 150% nilai pabean impor barang, meskipun saat ini
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Nilai pabean dihitung berdasarkan biaya, asuransi dan Freight (CIF). Tugas tertentu impor
18. Apakah peraturan keselamatan dan standar berlaku untuk barang-barang komersial
dalam yurisdiksi Anda
Indonesia memiliki sendiri Standar Nasional Indonesia untuk barang-barang komersial untuk
didistribusikan di Indonesia. Ini
standar diformulasikan menggunakan kode praktek baik organisasi perdagangan dunia (WTO).
Selanjutnya, untuk mengurangi
penghalang untuk impor barang-barang komersial, Indonesia telah masuk ke dalam:
Dalam kebanyakan kasus, peraturan keselamatan terpisah berlaku untuk barang-barang yang
sangat diregulasi, seperti obat-obatan impor.
Komersial importir harus menyadari aplikasi tertentu peraturan untuk industri tertentu untuk
menghindari penundaan atau
19. Apakah ada batasan sama atau setara pada penyediaan layanan ke yurisdiksi lain?
Tidak ada batasan sama atau setara pada penyediaan layanan ke yurisdiksi lain.
20. Bagaimana Apakah investasi asing ke dalam yurisdiksi Anda biasanya terstruktur?
Apa bentuk hukum kendaraan
Perusahaan investasi dalam saham dan modal pinjaman. Biasanya, investor asing menjadi
pemegang saham
pada saham mereka. Pembagian dividen (jika ada) akan dibayarkan kepada para pemegang
saham dan pemotongan
pajak dengan laju 20%, kecuali bila dikurangi perjanjian perpajakan yang relevan.
Selain permodalan, pemegang saham pinjaman dapat diberikan untuk perusahaan investasi
asing. Namun, apapun
susunan pemegang saham pinjaman biasanya lebih rendah pinjaman komersial yang masuk
melalui Asing
Individu-individu yang berinvestasi dalam saham dan modal pinjaman. Struktur yang sama
berlaku untuk individu (lihat di atas,
Perusahaan investasi dalam saham dan modal pinjaman ). Selain manfaat yang disebut
pertanyaan 23 dan 25 ,
ada manfaat dalam bentuk pengecualian dan/atau penangguhan bea masuk untuk barang
modal, bahan atau
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lain barang impor sebagai bagian dari proses manufaktur. Manfaat ini memerlukan persetujuan
dari ibu kota
21. Apakah keadaan di mana bisnis menjadi bertanggung jawab untuk membayar pajak
dalam yurisdiksi Anda?
Bisnis menjadi bertanggung jawab untuk membayar pajak di Indonesia ketika itu memenuhi
syarat sebagai pembayar pajak domestik. Ini akan
Pendirian.
Kantor perwakilan.
Secara umum, tarif pajak perusahaan adalah 25%. Pembayar pajak domestik perusahaan harus
mengajukan pengembalian pajak tahunan oleh
Pemotongan/pemungutan pajak berlaku untuk majikan. Pajak harus dipotong dari untuk
menahan dari:
Pemotongan pajak yang bersifat final itu juga diperlukan untuk pembayaran tertentu seperti:
Pembayaran pendapatan (dividen, bunga dan royalti) untuk pembayar pajak dalam dan luar
negeri.
Ada 10% PPN jatuh tempo pada peristiwa-peristiwa yang melibatkan transfer barang kena pajak
atau penyediaan jasa kena pajak di
Ada tidak ada pajak untuk penerbitan saham. Namun, ada pajak dengan tarif yang efektif dalam
jumlah
5% dari harga transfer untuk pengalihan saham antara pemegang saham asing.
Materai dari IDR6, 000 ditempelkan ke dokumen dengan nilai lebih dari Rp 1 juta. Ini biasanya
mencakup
Perjanjian yang berkaitan dengan perbuatan notaris, tanah dokumen, efek, dan karya-karya
komersial.
Pajak penjualan barang mewah berlaku untuk pengiriman atau impor tertentu diproduksi barang
kena pajak. Barang-barang
dan tarif yang berlaku disediakan untuk di bawah buku tarif bea masuk Indonesia.
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23. Apakah remitted perlakuan pajak dalam yurisdiksi Anda keuntungan dari
perusahaan MTDC di luar
Secara umum, manfaat dari perlakuan pajak untuk investor asing diatur dalam perjanjian
perpajakan. Dikurangi
pemotongan harga dapat biasanya diterapkan untuk pembayaran dividen, minat, dan royalti
yang didasarkan pada pajak
Perjanjian. Beberapa manfaat tersedia berlaku untuk bisnis tertentu. Sebagai contoh,
pengurangan perusahaan
pajak penghasilan mungkin tersedia untuk industri tertentu perintis (melihat pertanyaan 25 ).
tahun berikutnya dibebaskan dari pajak penghasilan pada keuntungan ini. Manfaat ini untuk lebih
lanjut
kualifikasi.
24. Apakah mentransfer harga dan/atau tipis kapitalisasi pembatasan mungkin berlaku
untuk investasi ke Anda
Definisi dari pihak terkait di bawah undang-undang pajak penghasilan adalah sebagai berikut:
Pembayar pajak telah Penyertaan modal langsung atau tidak langsung paling tidak 25% pada
pembayar pajak lain (atau
Kontrol pembayar pajak pembayar pajak lainnya, atau dua atau lebih pembayar pajak yang di
bawah kendali sama (baik
Ada hubungan keluarga antara para pembayar pajak (baik hubungan darah atau oleh
pernikahan) vertikal
Transaksi antara pihak terkait harus konsisten dengan prinsip panjang lengan. Jika panjang
lengan
prinsip tidak diikuti, Direktur Jenderal Pajak (DJP) berwenang untuk menghitung ulang
penghasilan kena pajak
atau dapat dikurangkan biaya yang timbul dari transaksi tersebut menggunakan lengan panjang
prinsip.
Di bawah ketentuan pajak dan prosedur hukum, pemerintah membutuhkan spesifik transfer
harga
dokumentasi untuk membuktikan lengan panjang sifat transaksi pihak terkait. Jika ini tidak
disediakan, DGT
mungkin menghitung ulang penghasilan kena pajak yang timbul dari transaksi.
Insentif
25. apa insentif pajak atau lain skema yang ada untuk mendorong investasi asing?
Pengurangan pajak pendapatan perusahaan tersedia untuk perintis industri dengan rencana
investasi modal IDR500
miliar untuk Rp 1 triliun. Pelopor industri umumnya berhubungan dengan perusahaan yang:
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Memperkenalkan teknologi baru (misalnya, dalam kaitannya dengan industri hulu logam kilang
minyak, laut
Pengurangan pajak pendapatan perusahaan dari 10% sampai 100% dapat diberikan selama
lima sampai 15 tahun (dari awal
produksi komersial). Periode dapat diperpanjang sampai 20 tahun jika dianggap diperlukan untuk
kepentingan nasional.
Penurunan maksimum 50% dapat diberikan untuk telekomunikasi dan informasi perusahaan
dengan modal
Jaminan investasi
26. apa jaminan hukum ada terhadap pengambil alihan dan/atau menyediakan untuk
kompensasi yang layak?
Pengambil alihan ada di bawah undang-undang investasi. Jika pengambil alihan yang
diperlukan, hanya dapat dilakukan melalui
lewat sebuah undang-undang. Bagian dari hukum di Indonesia harus di bawah persetujuan DPR
(rumah
nilai pasar, yang lebih jauh dijabarkan dalam hukum investasi. Dalam hal sengketa atas
kompensasi tersebut,
Namun, kami percaya bahwa pemerintah tidak akan menggunakan kebijakan ini kecuali
diperlukan. Kami menyadari bahwa
pengambil alihan dibuat pada tahun 1958 dan 1962, sebelum berlalunya undang-undang
investasi 1967.
27. Apakah ada masalah sehubungan dengan pelaksanaan hak kekayaan intelektual?
Saat ini ada beberapa kekhawatiran atas pelaksanaan hak kekayaan intelektual. Baru-baru ini,
Majelis Hakim menjatuhkan
bahwa IKEA merek dagang milik perusahaan Indonesia karena Indonesia perusahaan terdaftar
28. Apakah ada masalah dalam kaitannya dengan mendapatkan dan penegakan hukum
dan/atau arbitrase penghargaan?
Meskipun Indonesia mengakui penghargaan Arbitrase Asing, putusan tersebut harus pertama
terdaftar dengan
Pengadilan Negeri Jakarta Pusat untuk dilaksanakan. Hukum arbitrase Indonesia memberikan
bahwa putusan arbitrase
harus final dan mengikat. Namun, dalam prakteknya, selalu ada tantangan oleh pihak yang kalah
dalam bentuk
gugatan perdata yang diajukan di pengadilan distrik di Indonesia untuk kios penegakan. Selain
itu, jika asing arbitrase
penghargaan.
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29. Apakah ada setiap hari atau diusulkan legal perkembangan signifikan
mempengaruhi investor?
Pemerintah dijadwalkan untuk segera memperkenalkan negatif daftar investasi baru, yang harus
liberalise tertentu
industri. Lebih lanjut, pemerintah juga akan memperkenalkan paket ekonomi baru untuk lebih
jauh mengurangi beberapa
Presiden telah mengajak niatnya bagi Indonesia untuk menjadi bagian dari TransPacific
Kemitraan (TPP).
Namun, niatnya telah menghadapi banyak keberatan domestik. Meskipun telah ada banyak
keberatan
Indonesia bergabung TPP, tampaknya mungkin bahwa hal ini akan pergi ke depan.
Kegiatan utama. Instansi pemerintah yang upaya untuk memberikan perusahaan kami adalah
persetujuan.
W www.BKPM.go.id/
Kegiatan utama. Negara yang dimiliki perusahaan bertanggung jawab untuk menilai, penataan,
pengolahan pembayaran klaim
Indonesia.
W www.IIGF.co.id/en/
Kegiatan utama. Negara yang dimiliki perusahaan bertanggung jawab untuk memfasilitasi
infrastruktur pembiayaan serta sebagai
W www.ptsmi.co.id
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W www.kadinindonesia.
or.id/
W www.BKPM.go.id/
Blogssek
W www.blogssek.com
Deskripsi. Konsultan Hukum Indonesia SSEK blog profil peraturan terbaru di Indonesia.
Profil kontributor
T + 62 21 5212038
F + 62 21 5212039
E rusmainilenggogeni@ssek.com
W www.ssek.com
Bidang praktik. Perusahaan merger dan akuisisi; investasi modal asing; pasar modal; konstruksi;
di Indonesia
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T + 62 21 5212038
F + 62 21 5212039
E syahdanaziz@ssek.com
W www.ssek.com
Bidang praktik. Perusahaan merger dan akuisisi; investasi modal asing; sumber daya alam;
kekuatan
Transaksi terakhir
Bertindak untuk investor asing dalam memperoleh saham di perusahaan Indonesia yang terlibat
dalam kargo
bisnis.
Bertindak untuk negara dimiliki perusahaan dalam memperoleh saham di perusahaan Indonesia
yang terlibat dalam minyak
Bertindak untuk perusahaan produksi makanan internasional dalam operasi dan investasi
lainnya di Indonesia.
Bertindak untuk investor asing dalam penyelidikan dugaan kesalahan oleh seluruh karyawan.
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