Indonesia’s tax environment is dynamic and intricate, constantly evolving with new regulations and nuances. Navigating this complexity is critical for both individuals and corporations to ensure full compliance, avoid costly penalties, and most importantly, to strategically optimise tax liabilities. At Malekat Hukum, we provide expert guidance on Taxation Structure & Minimisation Strategy, enhancing your financial position and providing invaluable peace of mind.

Our dedicated tax legal team offers comprehensive advisory and support across the full spectrum of Indonesian tax law, tailored for both domestic and international clients:

• Strategic Tax Planning & Optimisation:

  • For Corporations: We work closely with you to design robust corporate tax structures, advising on the optimal legal entity (e.g., PT PMA, local PT), efficient profit repatriation strategies, and tax implications of cross-border transactions. We provide insights into utilising available tax incentives, such as tax holidays, allowances, and super deductions for specific industries, to legally minimise your corporate income tax burden.
  • For Individuals: Our expertise extends to individual income tax (PPh 21) planning, guiding expatriates and local high-net-worth individuals on tax residency rules, the taxation of foreign-sourced income, and various income streams (salary, business profits, rental income, capital gains). We help develop personalised tax plans that comply with Indonesian regulations while optimising your personal financial position.

• Compliance & Reporting Assurance:

  • We assist with all mandatory tax registrations, including obtaining your Taxpayer Identification Number (NPWP).
  • We guide you through the preparation and timely filing of annual Corporate Income Tax Returns (SPT Tahunan PPh Badan) and Individual Income Tax Returns (SPT Tahunan PPh Orang Pribadi).
  • Our team provides ongoing advice on monthly tax obligations, including Value Added Tax (VAT/PPN), various Withholding Taxes (PPh 23, PPh 25, PPh 26, PPh 4(2)), and ensures adherence to electronic invoicing requirements (e-Faktur).

• Specialised Tax Advisory:

  • We provide authoritative legal opinions on complex tax matters, ensuring clarity on the application of tax laws to your unique business operations or personal circumstances.
  • We offer guidance on the benefits and implications of Double Taxation Avoidance Agreements (DTAAs) that Indonesia has with other countries, helping you navigate international tax complexities.

• Tax Disputes & Audit Support:

  • Should your business or personal finances be subject to a tax audit by the Directorate General of Taxes (DJP), we provide robust legal representation and support, managing communication and documentation requirements.
  • We guide clients through the entire tax dispute resolution process, from filing tax objections and administrative appeals to representing you in formal proceedings before the Tax Court (Pengadilan Pajak) and, if necessary, the Supreme Court (Mahkamah Agung).

By partnering with Malekat Hukum, you gain a trusted legal advisor who not only understands the intricacies of Indonesian tax law but also proactively works to safeguard your financial well-being, ensuring adherence to regulations and providing strategic advantages in a competitive market.

For comprehensive details on our Taxation Structure & Minimisation Strategy services or to discuss your specific tax needs, please read more, or get in touch with us for a consultation.

Navigating Indonesia’s dynamic labour regulations is fundamental to fostering harmonious workplace relations and ensuring the sustained success of any enterprise. At Malekat Hukum, our comprehensive Labour Law services are meticulously designed to guide you through this complex landscape, ensuring your practices are not only fully compliant but also strategically conducive to a productive and fair working environment.

We act as your expert legal partner in all aspects of employment and industrial relations, from onboarding to separation, and dispute resolution:

• Employment Contracts & Terms of Employment: We specialise in drafting and reviewing all types of employment contracts, including permanent, fixed-term (PKWT), and specific contracts for expatriate employees. Our focus is on ensuring these agreements are robust, legally compliant with Indonesian labour laws, and clearly define the rights and obligations of both employers and employees, preventing future misunderstandings.
• Human Resources Policies & Company Regulations: We provide expert advice on developing and implementing comprehensive internal company regulations (Peraturan Perusahaan) and Collective Labour Agreements (Perjanjian Kerja Bersama – PKB). These documents are crucial for governing workplace conduct, working hours, leave entitlements, benefits, disciplinary procedures, and other vital HR policies, ensuring they align with prevailing regulations and best practices.
  
   
• Expatriate Employment Compliance: For businesses employing foreign nationals, we offer specialised guidance on securing necessary work permits (RPTKA/IMTA), complying with foreign worker ratios, and ensuring full adherence to all regulations governing expatriate employment in Indonesia.
• Industrial Relations & Dispute Resolution: Should disputes arise between employers and employees or trade unions, we provide robust representation and strategic guidance. Our services include facilitating bipartite negotiations, mediating disputes at the Manpower Office (tripartite mediation), and representing clients in complex litigation before the Industrial Relations Court (Pengadilan Hubungan Industrial – PHI) for issues such as unfair dismissal claims, wage disputes, or industrial actions.
• Termination of Employment Guidance: The process of terminating employment in Indonesia is highly regulated and requires careful adherence to legal procedures. We advise on valid grounds for termination, meticulously calculate severance and other entitlements, and guide you through the entire termination process, including negotiations and final settlement, to minimise legal exposure and industrial disputes.
  
   
• Restructuring & Workforce Management: During periods of company restructuring, mergers, or acquisitions, we provide critical legal advice on workforce management, ensuring compliance with regulations pertaining to employee transfers, layoffs, and benefit adjustments.
• Social Security & Benefits Compliance: We offer comprehensive advice on compliance with Indonesia’s social security programmes, including BPJS Kesehatan (Health Social Security) and BPJS Ketenagakerjaan (Manpower Social Security), ensuring your obligations as an employer are fully met.

The Malekat Hukum Advantage:

By partnering with us for your Labour Law needs, you benefit from:

• Ensured Compliance: Mitigating the risk of fines, penalties, and protracted legal disputes.
• Harmonious Relations: Fostering a fair and transparent workplace environment that enhances productivity.
• Strategic Protection: Safeguarding your business interests and reputation through legally sound labour practices.
• Operational Clarity: Streamlining HR processes with clear, compliant policies.

For comprehensive details on our Labour Law services or to discuss your specific employment and industrial relations needs, please read more, or get in touch with us for a consultation.