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Regulation Watch

Verified Indonesian regulatory developments translated into business impact, deadlines, risks, and clear next steps.

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Regulation Watch

What changed, who it affects, and what to do next

Every update is verified against official Indonesian sources and published once. Related amendments are consolidated into the existing article.

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All Updates

63 verified updates · Latest first

Tax Compliance
Indonesia, including PT PMA and PT PMDN taxpayers, taxable entrepreneurs and withholding agents operating in Bali or elsewhere in Indonesia.

Coretax Amendments Now Replace the Previous Tax Return

PER-12/PJ/2026 replaces Coretax's delta correction method with a full-return replacement calculation from 1 October 2026, changing how PPh, VAT and annual-return amendments account for payments, refunds and compensation balances.

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Business Licensing
Indonesia, including QRIS merchants and payment settlements operated by PT PMA and PT PMDN businesses in Bali and elsewhere in Indonesia.

QRIS Transactions up to Rp100,000 Now Carry 0% MDR

Bank Indonesia has extended 0% QRIS Merchant Discount Rate treatment to transactions up to Rp100,000 across all merchant categories from 1 October 2026.

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Business Licensing
Indonesia, for parties subject to OJK incidental-reporting duties in the capital-market, financial-derivatives and carbon-exchange sectors, including foreign-owned or foreign-invested regulated entities.

OJK Incidental Reporting Moves to an Integrated System

From 1 October 2026, regulated capital-market, financial-derivatives and carbon-exchange entities must route prescribed event reports through OJK's integrated reporting system under POJK 9/2026 and PADK 8/2026.

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Tax Compliance
Indonesia, including Indonesian branches and entities with the prescribed CRS or CARF nexus, whether domestically or foreign owned.

CRS Corrections Now Use the Amended Reporting Framework

From 1 October 2026, CRS reports for 2025 and earlier data years and any corrections filed from that date must follow PMK 108/2025 and the Amended CRS format, while 2026 data brings Indonesia's first CARF reporting cycle for qualifying crypto-asset service providers.

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Tourism and Health
Indonesia, including digital advertising, social-media, website and electronic-commerce activity directed to users in Bali and elsewhere in Indonesia.

Indonesia Activates Digital Tobacco-Advertising Takedown Controls

Kepmenkes 963/2026 operationalizes the social-media ban on tobacco and e-cigarette advertising, prescribes age and content controls for commercial sites and apps, and creates a verified route to content takedown and account removal.

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Tax Compliance
Indonesia

Indonesia Moves Foreign Digital VAT to the Payment Layer

DJP has implemented PMK 49/2026 through SPP-TDLN from 25 September 2026, allowing designated payment intermediaries to collect embedded VAT on foreign digital goods and services that are not already taxed by an appointed PMSE collector.

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Business Licensing
Indonesia, including PT PMA and PT PMDN importers, import-licence holders, surveyors and businesses bringing regulated goods into Bali or other Indonesian customs areas, free-trade zones, special economic zones or bonded zones.

Import Licensing Gains Automatic Issuance and Tighter SINSW Enforcement

Permendag 18/2026 gives complete import-licence applications time-limited review and automatic electronic issuance, while tightening SINSW shipment matching, realization reporting and automated sanctions.

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Tax Compliance
Denpasar City, Bali, for local taxpayers conducting taxable business activities or using groundwater within the city.

Denpasar Moves PBJT and Groundwater Tax to a 10-Working-Day Deadline

Denpasar now requires PBJT and monthly groundwater-tax reporting and payment within 10 working days after each tax period, with next-working-day relief when the deadline falls on a holiday.

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Business Licensing
Indonesia, including applications handled by Ministry of Law regional offices, Indonesian overseas missions and the Indonesian Economic and Trade Office in Taipei.

Citizenship Services Move to One Electronic Framework

Minister of Law Regulation 15/2026 consolidates naturalization, dual-citizenship, loss, reacquisition and status-confirmation services into one electronic framework with physical-document deadlines, review controls and repeat PNBP for rejected refilings.

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Business Licensing
Indonesia, including foreign-investment and foreign-loan funding hedged through eligible Indonesian banks for PT PMA companies and projects in Bali.

Bank Indonesia Opens Incentivized Hedging for FDI and Foreign Loans

Bank Indonesia PADG 28/2026 lets eligible banks place back-to-back hedging with BI for customer foreign loans and foreign direct investment, with published premium incentives and underlying-document conditions.

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Business Licensing
Indonesia, including products and materials manufactured, imported, distributed, supplied or used by businesses operating in Bali.

BPJPH Exempts Listed Low-Risk Products and Materials From Halal Certification

BPJPH Head Decision 301/2026 creates a 201-page exemption list for specified low-risk plant, non-slaughter animal, algae, natural-water, chemical and polymer products and materials, effective 28 February 2027.

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Business Licensing
Indonesia, including imports destined for Bali and other Indonesian markets.

Covered Imports Now Need Pre-Shipment Halal Conformity Checks

BPJPH Regulation 4/2026 and Head Decision 328/2026 require covered imports loaded on or after 17 October 2026 to follow the PTSP procedure and obtain a shipment-specific LPPH before the customs import declaration.

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Tax Compliance
Indonesia, for imports of covered Japan-origin goods and for Indonesian legal-entity industrial importers approved to use the IJEPA User Specific Duty Free Scheme.

Japan-Origin Imports Get New IJEPA Tariffs and 0% USDFS Procedure

PMK 60/2026 resets Indonesia-Japan preferential import tariffs, including staged reductions, a managed tariff-rate quota and 0% USDFS for specified raw materials, while PMK 61/2026 requires eligible Indonesian industrial importers to obtain verified approvals through SINSW and follow transaction-level customs controls.

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Business Licensing
Indonesia, including domestically produced and imported products and food, beverage, hospitality, retail, distribution and service businesses operating in Bali.

Non-Halal Products Must Use BPJPH's Red Warning Mark

BPJPH Regulation 3/2026 prescribes the exact non-halal warning marks, placement rules and supporting records for packaged, bulk and food-service products, with a 23 July 2027 transition deadline for products already in circulation.

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Business Licensing
Indonesia, including foreign-exchange purchases and outbound foreign-currency transfers conducted through Indonesian banks by PT PMA companies and other bank customers in Bali.

Lower FX Thresholds Now Require Earlier Supporting Documents

Bank Indonesia PADG 13/2026 and PADG 15/2026 require supporting documents for outbound foreign-currency transfers above USD25,000 and underlying documents for monthly spot FX purchases above USD10,000.

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Business Licensing
Indonesia, including domestic and foreign-owned PPMSE or marketplace operators serving Indonesian micro and small enterprises, and UMK sellers operating through those platforms.

Marketplaces Must Cut Service Fees for Verified Domestic-Only UMK Sellers

Permen UMKM 3/2026 requires non-UMKM e-commerce platforms to give verified micro and small sellers of domestic-only products at least a 50% service-fee reduction and introduces mandatory partnership terms, fee-change notice, BPJS participation and enforcement controls.

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Business Licensing
Indonesia, including products and food, beverage, hospitality, retail, distribution, import and service businesses operating in Bali.

Halal Breaches Can Trigger Product Withdrawal and Site Closure

BPJPH Regulation 2/2026 creates an enforceable sanctions process for halal-compliance breaches, including short correction windows, fines, certificate revocation, product withdrawal, public notices, and temporary closure of food-service premises.

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Business Licensing
Indonesia, including Bali

Indonesia Sets 18 National Holidays and 8 Collective-Leave Days for 2027

The 15 September 2026 joint ministerial decision fixes Indonesia's 2027 national-holiday calendar and eight collective-leave days, requiring private employers to decide their collective-leave policy and prepare lawful staffing and payroll arrangements.

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Business Licensing
Indonesia, including Bali

Foreign-Worker Licensing Moves to a Single OSS Entry

A three-ministry joint decision makes OSS the single entry for investment-related foreign-worker applications, connects SIAPKerja and All Indonesia, and requires system-issued approvals under a positive-fiction mechanism when the applicable service-level period is exceeded.

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Tax Compliance
Bali Province, through provincial Samsat services in every Bali regency and city.

Bali Vehicle-Tax Relief Ends 11 November

Bali Governor Regulation 23/2026 waives PKB principal from the third tax year onward and waives PKB and PKB-surcharge interest and fines for qualifying payments completed by 11 November 2026.

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Business Licensing
Indonesia

AHU Fees Rise, but Annual-Report Filings Are Free Through December

PP 30/2026 raises and expands AHU corporate-service tariffs, while Permenkum 13/2026 temporarily reduces the government fee for filing approval of a capital-based company's annual report to Rp0 through 31 December 2026.

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Property and Construction
Klungkung Regency, Bali. The current 2024–2044 RTRW identifies approximately 2,435 hectares of sustainable food-agriculture area in Banjarangkan, Dawan and Klungkung districts.

Klungkung Protects 2,435 Hectares From Land Conversion

Klungkung Regional Regulation 5/2026 treats food-farming land identified in the current spatial plan as protected pending formal designation, prohibits private conversion, and exposes incompatible projects to permit cancellation, closure, demolition and land restoration.

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Tax Compliance
Klungkung Regency, Bali, including Nusa Penida, Nusa Lembongan and Nusa Ceningan.

Klungkung Rewrites Property Tax, PBJT and Local Fees

Klungkung Regional Regulation 4/2026 cuts PBB-P2 rates, lowers the monthly food-and-drink PBJT exemption threshold to IDR 7.5 million, and replaces tourism, parking, public-asset and PBG fee schedules; implementing Regulation 23/2026 also sets current government fish-sale tariffs.

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Environmental Compliance
Indonesia, including Bali, with sanctions imposed by the competent national, provincial, regency, city, IKN, special-economic-zone, or Batam free-trade-zone authority.

Environmental Breaches Can Now Freeze or Revoke Business Licences

Permen LH/BPLH 6/2026 connects environmental inspections and sanctions to OSS, allows complaint-triggered and unannounced inspections, and exposes businesses to corrective orders, fines of up to IDR 3 billion per violation, licence freezing, and licence revocation.

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Business Licensing
Indonesia, for mineral and strategic-commodity exchanges, their infrastructure and participants, including Indonesian companies and PT PMA users or investors operating in the regulated ecosystem.

OJK Takes Over Mineral and Strategic Commodity Exchanges

POJK 15/2026 and POJK 16/2026 move mineral and strategic-commodity exchange supervision from Bappebti to OJK on 1 January 2027, replace core infrastructure licences, and impose new capital, governance, trading, custody, reporting, and enforcement rules.

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Business Licensing
Indonesia, including domestic PMSE and foreign online sellers or platforms serving Indonesian consumers.

Indonesia Rewrites E-Commerce Licensing and Cross-Border Platform Rules

Permendag 19/2026 requires online sellers and platforms to align NIB, sector licences, product standards, marketplace onboarding, cross-border sales, local representation, fee transparency, and AI use under a new PMSE framework.

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Business Licensing
Nusantara Capital City (IKN), East Kalimantan, Indonesia.

IKN Recasts Land, Expatriate and Permit Incentives

OIKN Regulation 9/2026 replaces the 2024 IKN investment framework with revised land-allocation, long-term land-rights, expatriate-workforce, permit-fee and pioneer-investor facilities, backed by construction milestones and revocation controls.

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Property and Construction
Indonesia, including small-island tourism, property, marine, agricultural, and other projects in Bali and its surrounding islands.

Small-Island Projects Now Need a KKP Recommendation Through OSS

Permen KKP 13/2026 replaces the 2024 small-island regime with an OSS recommendation process for PT PMA projects, including site verification, spatial and environmental review, land-use limits, a seven-day PNBP payment window, annual reporting, and active enforcement.

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Tax Compliance
Klungkung Regency, Bali, including Nusa Penida.

Klungkung PBB-P2 Arrears Relief Ends 30 September

Klungkung property taxpayers can obtain automatic cancellation of PBB-P2 principal and fines through tax year 2021 by clearing the required 2022–2026 liabilities no later than 30 September 2026.

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Business Licensing
Klungkung Regency, Bali, including Nusa Penida.

Klungkung Moves Advertising Permits Onto a Digital Siting Map

Klungkung Regent Regulation 22/2026 requires constructed advertising to use types, sizes, and coordinates set by the Regent's digital map, and reinforces building-approval, application, and removal controls.

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Business Licensing
Indonesia, with the new used-electronics route limited to the Batam Free Trade and Free Port Zone (KPBPB Batam) and separate exemption powers for other KPBPB.

Batam Opens a Regulated Route for Used Industrial Electronics

Permendag 23/2026 allows specified used electronic goods to be imported for industrial needs in KPBPB Batam from 9 October 2026, subject to an API-P NIB, prior import approval, destination controls, and the amended tariff and technical requirements.

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Tax Compliance
Indonesia, including Bali

DJP Is Emailing New Companies With Unfiled 2025 Returns

DJP announcement PENG-52/PJ.09/2026 confirms direct email outreach to corporate taxpayers registered in 2025 whose 2025 annual corporate income-tax returns remain unfiled, requiring affected companies to verify the sender and complete filing through Coretax.

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Environmental Compliance
Indonesia, including Bali

Waste-Sector Carbon Trading Must Run Through SRUK

Permen LH/BPLH 11/2026 creates the operating route for domestic and international carbon trading from industrial solid waste, industrial and domestic wastewater, and domestic solid waste, with project validation, environmental-compliance screening, government approval, and SRUK recording.

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Business Licensing
Indonesia, including Bali

BPS Corrects KBLI 2025 Descriptions for Tourism Areas and EV Batteries

BPS Regulation 6/2026 replaces the KBLI 2025 attachment and corrects or clarifies its descriptions, with principal changes to codes 27201, 27203, and 68122 that should now be used for OSS and business-licensing analysis.

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Tourism and Health
Indonesia, including Bali

Indonesia Restores Its Anti-Evergreening Patent Rule

Constitutional Court Decision 255/PUU-XXIII/2025 again excludes new uses of known products and new forms of known compounds without a meaningful efficacy improvement from patentable inventions in Indonesia.

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Tax Compliance
Buleleng Regency, Bali

Buleleng PBB-P2 Arrears Relief Ends 30 September

Buleleng property taxpayers can obtain automatic cancellation of PBB-P2 principal and fines through tax year 2021 by clearing the required 2022–2026 liabilities no later than 30 September 2026.

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Business Licensing
Indonesia

PT Gazette Publication Now Runs Through SABH

Minister of Law Regulation 14/2026 makes publication of PT formations and articles-of-association amendments an electronic process integrated with SABH; the State Gazette number is generated only after the applicable PNBP is paid.

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Property and Construction
Indonesia, including every province and regency or city in Bali

Protected Rice-Field Conversion Needs an ATR Recommendation

Presidential Regulation 4/2026 blocks conversion of mapped protected rice fields that have not yet been integrated into sustainable-food-agricultural land in the spatial plan until the ATR Minister issues a land-use change recommendation.

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Business Licensing
The investigation concerns Yogyakarta and Gunungkidul, but the investor-ITAS rules and compliance lesson apply throughout Indonesia, including Bali.

Immigration Cross-Checks Investor ITAS Against Actual Activity

Immigration deported an investor-ITAS holder after finding that his actual work did not match the permit and that the sponsoring company's registered office was no longer operating.

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Tax Compliance
Denpasar City, Bali

Denpasar August Regional Taxes Are Due 14 September

Denpasar Bapenda requires August 2026 returns and payments for key PBJT categories and groundwater tax by 14 September 2026, with administrative sanctions starting on 15 September.

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Property and Construction
Selected Indonesian land offices, including Badung and Buleleng, Bali

Badung and Buleleng Join the 10-Day Electronic Land Transfer Pilot

ATR/BPN's PERINTIS pilot targets a 10-day electronic process for specified land and apartment-right transfers, with Badung and Buleleng included among the pilot land offices.

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Property and Construction
Buleleng Regency, Bali

Buleleng Sets 60 m² Minimum Housing Plots and 5 m Roads

Buleleng Regulation 11/2026 sets minimum housing-plot dimensions and requires developer-provided neighbourhood roads to be at least five metres wide.

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Business Licensing
Indonesia

AHU Can Mark Companies Inactive After Five Years Without Updates

AHU Circular AHU-AH.01-36/2026 places corporations with no administrative update during the preceding five years on a provisional inactive list and makes the status permanent if the data is not updated within six months after notification.

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Business Licensing
Badung Regency, Bali

Badung Creates Tax and Licensing Incentives for Investors

Badung Regulation 1/2026 creates an application route for foreign and domestic investors to seek regional tax relief, licensing facilitation, location support, and other investment incentives.

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Property and Construction
Indonesia, including Bali

ATR/BPN Opens Paid Bulk Access to Land and Spatial Data

PMK 63/2026 introduces maximum tariffs for 60-day access to ATR/BPN thematic land and spatial datasets, with minimum orders of 1,000 parcels or 1,000 hectares.

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Tax Compliance
Buleleng Regency, Bali

Buleleng Changes BPHTB Valuation, Payment, and Penalty Rules

Buleleng Regulation 15/2026 changes the local BPHTB framework, including valuation fallbacks, tax-free thresholds, electronic payment rules, transfer timing, and a 1% monthly late-payment charge.

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Business Licensing
Indonesia, including Bali

Inclusive Companies Can Qualify for Licensing and Workplace Incentives

PP 31/2026 creates an incentive route for private companies that employ persons with disabilities, provide qualifying concessions, or operate accessible tourism services.

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Property and Construction
Indonesia, including Bali

BPHTB Verification Now Has 1- and 3-Day Service Limits

A joint ATR/BPN and Home Affairs circular sets nationwide BPHTB review timeframes, links land and local-tax data, and allows some registrations to proceed before final verification while temporarily freezing later land services.

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Business Licensing
Indonesia, including Bali

Labour Inspections Now Have Digital Checks and Fixed Response Limits

Permenaker 11/2026 allows SIAPkerja verification and online clarification, sets correction-note response limits, and authorises escalation to investigation, administrative-sanction recommendations, or operational action.

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Business Licensing
Indonesia, including Bali

Outsourcing Is Now Limited to Six Supporting-Work Categories

Permenaker 7/2026 limits outsourced labour to specified supporting work, requires contract registration within three working days, and gives existing arrangements until 30 April 2028 to align their work categories.

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Property and Construction
Province of Bali

Bali Targets Nominee Landholding and Productive-Land Conversion

Bali Regulation 4/2026 prohibits conversion of productive land designated in spatial plans and targets anyone who facilitates nominee structures giving foreign nationals beneficial control of land.

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Property and Construction
Province of Bali

Bali Coastal Projects Must Preserve Beach Access and Local Use

Bali Regulation 3/2026 protects customary, social, and local-economic use of beaches and coastal setbacks, with sanctions extending to permit cancellation, demolition, and restoration of spatial function.

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Tax Compliance
Indonesia

PT PMA Tax Representatives Need Level C Authorisation

PMK 44/2026 and PMK 55/2026 require a tax consultant or registered Other Party appointed as a PT PMA's tax attorney to hold Level C classification.

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Environmental Compliance
Indonesia

Groundwater Permit Regularisation Deadline: Historical Notice

OSS announced that the regularisation period for groundwater business permits and groundwater-use approvals ended on 31 March 2026.

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Business Licensing
Indonesia

Indonesia's New OSS Business Licensing Framework

PP 28/2025 replaces the previous risk-based licensing framework, while BKPM Regulation 5/2025 sets the procedures businesses use through OSS.

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Property and Construction
Badung, Bali

Badung's 2025-2045 Spatial Plan

Badung Regulation 4/2025 establishes the regency's long-term spatial structure, land-use pattern, strategic areas, and development controls.

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Tax Compliance
Nusa Tenggara Timur Province, Indonesia

NTT Earthquake Tax Relief Ends 30 September

DJP has designated the 2026 NTT earthquake as force majeure and waived specified late-filing, late-payment, and tax-invoice penalties when affected taxpayers complete the covered obligations by 30 September 2026.

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Tax Compliance
Indonesia

Preliminary Tax Refunds Move into Coretax

PMK 28/2026 replaces the previous preliminary tax-refund rules and integrates the process more closely with Coretax.

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Tax Compliance
Indonesia

Indonesia Changes the 0.5% Final Income Tax Rules

PP 20/2026 changes the income-tax framework for businesses with limited annual turnover, including who may use the 0.5% final tax regime.

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Tax Compliance
Indonesia

Coretax Administration Rules Updated Again

PMK 1/2026 is the fourth amendment to the rules supporting Indonesia's Coretax administration system.

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Property and Construction
Indonesia

New Licensing Standards for Construction and Public Works

Public Works Regulation 6/2025 sets business and product or service standards, supervision, and sanctions under the risk-based licensing system.

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Tourism and Health
Indonesia

New Licensing Standards for Tourism Businesses

Tourism Regulation 6/2025 introduces current business standards, supervision procedures, and administrative sanctions for risk-based tourism licensing.

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Tourism and Health
Indonesia

New Licensing Rules for Clinics and Wellness Businesses

Health Regulation 11/2025 updates the business and service standards used for risk-based licensing in Indonesia's health subsector.

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