Businesses Without Physical Offices Remain Taxable: The Taxation Mechanism for Electronic System Trading (PMSE) Entities in Indonesia
Business activities are inseparable from various legal provisions that must be complied with, ranging from the selection of the business entity form, licensing, and operational implementation, to tax compliance. The continuous advancement of information technology has brought drastic changes to the structure and operational mechanisms of businesses. In today’s era of digitalization, business actors can...
Read MoreBisnis Tanpa Kantor, Tetap Kena Pajak: Bagaimana Mekanisme Pajak Terhadap Pelaku Usaha Perdagangan Melalui Sistem Elektronik di Indonesia?
Aktivitas bisnis tidak terlepas dari berbagai ketentuan hukum yang harus dipatuhi, mulai dari pemilihan bentuk badan usaha, perizinan, penyelenggaraan kegiatan operasional, hingga kepatuhan di bidang perpajakan. Kemajuan teknologi informasi yang terus berlangsung telah membawa perubahan drastis terhadap struktur dan mekanisme operasional bisnis. Di era digitalisasi saat ini, pelaku usaha dapat menawarkan serta menyerahkan barang dan/atau...
Read MoreDefective Procedures in Mortgage Execution Auctions: Risk of Cancellation Under MOF Regulation No. 122 of 2023
The resolution of non-performing loans (“NPLs”) secured by a Hak Tanggungan (a security right over land under Indonesian law) is an important part of the banking system’s debt recovery mechanism. Under Articles 6 and 20(1)(a) of Law No. 4 of 1996 on Security Rights over Land and Land-Related Objects (the “Hak Tanggungan Law”), a creditor...
Read MoreLelang Eksekusi Hak Tanggungan Cacat Prosedur: Terdapat Risiko Pembatalan Lelang Berdasarkan PMK No. 122 Tahun 2023
Penyelesaian kredit bermasalah atau non-performing loan/NPL yang dijamin dengan Hak Tanggungan merupakan bagian penting dalam mekanisme pemulihan piutang perbankan, dimana kreditur pemegang Hak Tanggungan pada prinsipnya memiliki hak untuk mengeksekusi objek jaminan melalui pelelangan umum apabila debitur cidera janji sebagaimana ketentuan Pasal 6 jo. Pasal 20 ayat (1) huruf a Undang-Undang Nomor 4 Tahun 1996...
Read MoreCarbon Trading In Indonesia: Understanding The Market And The Legal Framework
Have you ever heard of companies buying or selling carbon credits? Behind these transactions are efforts by businesses to reduce greenhouse gas emissions (“GHG Emissions”), while giving the resulting emission reductions economic value. Various human activities, including business operations, can generate GHG Emissions that contribute to global warming and climate change. One type of greenhouse...
Read MorePerdagangan Karbon di Indonesia: Memahami Pasar dan Kerangka Hukumnya
Pernah mendengar perusahaan membeli atau menjual kredit karbon? Di balik mekanisme perdagangan tersebut, terdapat upaya yang dilakukan oleh pelaku usaha untuk mengurangi Emisi Gas Rumah Kaca (“Emisi GRK”) sekaligus memberikan nilai ekonomi atas pengurangan emisi yang dihasilkan. Berbagai kegiatan manusia, termasuk kegiatan usaha, dapat menghasilkan Emisi GRK yang berkontribusi terhadap pemanasan global dan perubahan iklim....
Read MoreMarket Logic vs. Regulatory Mandate: Deconstructing the KPPU Decision on P2P Lending Interest Rate Caps
On March 26, 2026, the Business Competition Supervisory Commission (KPPU) ruled on Case No. 05/KPPU-I/2025 concerning alleged violations of Article 5 of Law No. 5 of 1999 on the Prohibition of Monopolistic Practices and Unfair Business Competition by 97 online lending/peer-to-peer (P2P) lending providers. These providers were alleged to have jointly established a maximum interest...
Read MoreLogika Pasar vs. Mandat Regulator: Membedah Putusan KPPU atas Batas Bunga P2P Lending
Pada 26 Maret 2026 lalu, KPPU memutus Perkara Nomor 05/KPPU-I/2025 terkait dugaan pelanggaran Pasal 5 UU No. 5 Tahun 1999 tentang Larangan Praktek Monopoli dan Persaingan Usaha Tidak Sehat oleh 97 penyelenggara pinjaman online/P2P lending yang diduga secara bersama-sama menetapkan batas maksimum bunga atau manfaat ekonomi melalui Kode Etik/Pedoman Perilaku AFPI, yakni sebesar 0,8% per...
Read MoreKey Points for Understanding the 2025 KBLI Changes
The growth of the digital economy, new business models, and environmental issues (renewable energy, carbon trading) have made economic activity increasingly diverse and difficult to classify under the previous system. This is the background for the refinement of Indonesia’s Standard Industrial Classification (KBLI) from the 2020 version to KBLI 2025, introduced through BPS Regulation No....
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