Every update is verified against official Indonesian sources and published once. Related amendments are consolidated into the existing article.
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Business Licensing
Indonesia. The decision governs initial and continuing share listings on the Indonesia Stock Exchange Main Board and Development Board. It directly affects Indonesian and foreign-controlled companies preparing an Indonesian IPO, listed PT PMA and PT PMDN companies, controlling shareholders, directors, commissioners, audit committees, underwriters, finance teams and public investors. It does not itself change foreign-investment ownership limits or the sector licences required by an operating company.
IDX Raises IPO and Main Board Listing Standards
IDX Decision Kep-00152/BEI/10-2026 replaces the March 2026 Rule I-A with higher IPO entry tests, 5-year projections, equity research duties, tighter Main Board criteria and staged free-float deadlines.
Indonesia. The amendment applies to qualifying natural-resource exporters whose transactions fall within the special DHE SDA provisions for a bilateral trade agreement, memorandum of understanding or other trade arrangement, together with the banks designated for that implementation.
BI Activates Special DHE Oversight for Bilateral-Trade Exports
PBI 8/2026 and PADG 33/2026 activate special DHE supervision for qualifying natural-resource exporters, including inter-agency list matching, a published eligible-exporter list and a formal route to question or opt out of special treatment.
Indonesia. The amendments apply nationally, including to products and services produced, imported, distributed, sold or provided in Bali.
Indonesia Extends Major Halal Deadlines to 2028
PP 40/2026 extends major mandatory-halal deadlines for micro and small food businesses, imported food products, medicines, cosmetics, consumer goods and related services, and immediately repeals the pre-shipment LPPH route for imported products.
Indonesia. The facility applies to domestic scheduled commercial economy-class air transport. It affects Indonesian airlines registered as taxable entrepreneurs, domestic and foreign passengers, expatriates, PT PMA and PT PMDN employers, tourism and travel businesses, travel agents, online travel platforms, corporate travel teams and finance or tax teams buying qualifying tickets.
Indonesia Covers VAT on Year-End Economy Airfares
PMK 77/2026 makes the government bear 100 percent of VAT on the base fare and fuel surcharge of qualifying domestic scheduled economy flights during the 2026/2027 year-end holiday period.
Buleleng Regency, Bali. The regulation applies to risk-based business licences within the Regency's authority and the local permits and non-licensing services listed in its appendix.
Buleleng Moves Key Local Permits to DPMPTSP
Buleleng Regent Regulation 22/2026 delegates regional business licensing and listed local permits and non-licensing services to the Head of DPMPTSP, with applications handled online unless a technical disruption requires offline processing.
Nusantara Capital City (IKN), East Kalimantan, Indonesia.
IKN Replaces Its Business Licensing Workflow
OIKN Regulation 10/2026 replaces the 2024 licensing rule with an integrated OSS and OIKN process for business, nonbusiness and supporting approvals, including mandatory land consultation, PT PMA capital tests and defined KKPR, environmental, PBG and SLF routes.
Indonesia, for domestic and export sales of covered metal minerals and coal by Indonesian mining licence holders, producers, processors, traders and related PT PMA and PT PMDN businesses.
October Mineral and Coal Benchmarks Reset Sales Pricing
Kepmen ESDM 384.K/MB.01/MEM.B/2026 set the first October 2026 mineral and coal benchmarks, and Kepmen ESDM 401.K/MB.01/MEM.B/2026 now replaces them for the second October period, including nickel at USD 15,847.67 per dry metric ton and the main coal benchmark at USD 126.81 per ton.
Indonesia. The amendment applies nationally to the allocation of metal-mineral and coal WIUP and WIUPK through the priority route and to the creation and administration of WPR and IPR. It directly affects eligible Indonesian mining business entities, cooperatives, small and medium enterprises, religious-organisation businesses, BUMN, BUMD, universities and provincial governments. A PT PMA or foreign investor should not assume that the priority route is available merely because it operates through an Indonesian company. Permen ESDM 18/2025 separately allows foreign-investment companies to participate in relevant auctions, while each priority category has its own ownership, purpose and documentary conditions.
Indonesia Rewrites Priority Mining-Area Allocation
Permen ESDM 12/2026 adds public allocation criteria and revised OSS verification for priority mineral and coal areas, while rebuilding provincial requirements for community-mining permits.
Indonesia. The amendment applies nationally to users of the Ministry of Agriculture's volatile non-tax state revenue services, with a direct cost change for users of agricultural human-resource training services.
Agriculture Training Users Must Fund Trainer Travel
PMK 75/2026 makes users of Agriculture Ministry training services pay the official travel costs of trainers or speakers in addition to participant transport, accommodation and meals.
Indonesia. The regulation applies to commercial banks, including conventional commercial banks, sharia commercial banks, conventional commercial banks with a sharia business unit, foreign-owned Indonesian banks and branches of banks domiciled outside Indonesia. It is relevant to shareholders, directors, commissioners, sharia supervisory boards and bank planning, finance, risk, compliance, product, digital, capital, treasury and network teams. It does not impose a business-plan filing duty on an ordinary PT PMA that is not a commercial bank.
OJK Rewrites Commercial Bank Business Plan Duties
POJK 17/2026 immediately replaces the 2016 commercial-bank business-plan framework with wider risk-based planning, governance, reporting and supervisory duties.
Indonesia. The law applies nationally across banking, capital markets, insurance, crypto assets, other digital financial assets, financial-sector technology innovation, strategic mineral and commodity exchanges, unlicensed financial activity and related market infrastructure. It directly affects licensed or licensing-stage PT PMA and PT PMDN financial businesses, directors, controllers and shareholders. An ordinary investor or company that only uses a bank, insurer, broker, payment provider or crypto platform is generally affected as a customer rather than as a regulated operator.
Indonesia Expands OJK Control over Crypto and Financial Markets
Law 4/2026 expands OJK licensing and enforcement across crypto, digital finance, securities and strategic-commodity markets, with immediate operating duties and transition dates extending into 2027 and 2028.
Karangasem Regency, Bali. The regulation governs local administration of business licensing, non-business permits and non-licensing services within Karangasem. It is relevant to PT PMA and PT PMDN companies, directors, investors, developers, property owners and operators whose activities, projects or premises require Karangasem approvals. It does not change national foreign-investment eligibility, ownership restrictions or substantive sector standards.
Karangasem Consolidates Local Licensing at DPMPTSP
Karangasem Perbup 12/2026 delegates local business licensing, non-business permits, supporting services and risk-based supervision to DPMPTSP, with OSS, SICANTIK Cloud and MPP Digital as the specified service channels.
Indonesia. The regulation governs agricultural greenhouse-gas offset trading from rice-field and horticultural land, livestock businesses and plantation land. It applies to licensed agricultural businesses, including eligible PT PMA and PT PMDN companies, government bodies and farmer institutions. It does not itself change foreign-investment eligibility, land rights, agricultural licensing or the KBLI conditions applicable to a foreign-owned project.
Agricultural Carbon Offsets Get a National SRUK Route
Permentan 18/2026 creates the approval, validation, verification, benefit-sharing and reporting route for carbon offsets from rice fields, livestock and plantations, with implementation beginning three months after promulgation.
Indonesia. The regulation applies nationally to risk-based business licensing in the marine and fisheries sector, including marine-space use, capture fisheries, aquaculture, fish-feed and fish-medicine activities, seafood processing, cold-chain and distribution operations, wholesale and retail fisheries trade, marine tourism in conservation areas, salt production and other listed activities. It applies to qualifying PT PMA and PT PMDN operators, but it does not itself open a restricted KBLI to foreign investment. Each foreign-owned business must separately confirm that its KBLI, scale and activity are permitted under the investment rules.
KKP Replaces Marine and Fisheries Licensing Standards
Permen KKP 15/2026 immediately replaces the 2021 risk-based licensing standards for marine-space, fishing, aquaculture, seafood-processing and fisheries-marketing businesses, with new OSS matrices, quality certificates, transition rules and sanctions.
Indonesia. The regulation implements Bank Indonesia's consumer-protection framework for banks and nonbank entities whose activities are regulated and supervised by Bank Indonesia and whose products or services are used by consumers. It is directly relevant to payment-system providers, money-service providers, money-market and foreign-exchange participants, and other covered operators, including qualifying PT PMA businesses. An ordinary PT PMA that only uses banking or payment services is a consumer, not automatically a regulated operator under this instrument.
BI Sets Consumer Complaint Clocks and 30-Day Change Notices
PADG 32/2026 requires Bank Indonesia-regulated providers to give 30 working days' notice for most product or service changes, meet 5, 10 or 20-working-day complaint clocks, strengthen consumer-protection governance and file recurring reports.
Indonesia, for exports of gold products covered by the gold export-duty regime, including exports by eligible PT PMA and PT PMDN mining, refining, manufacturing, trading, jewellery and bullion businesses.
Gold Export Benchmark Falls Another 3.15%
Kepmendag 2008/2026 lowers Indonesia's gold export benchmark to USD 135,024.36 per kilogram and its reference price to USD 4,199.73 per troy ounce for exports from 15 through 31 October 2026.
Indonesia. The regulation applies nationally to homes and buildings that generate domestic wastewater, including hotels and other accommodation, apartments, offices, healthcare facilities, schools, shops, markets, restaurants, recreation venues, industrial sites, ports, airports and transport terminals. It also governs central and local governments, wastewater system operators and licensed wastewater service businesses.
New Wastewater Rules Reach Hotels, Villas and Commercial Buildings
Permen PU 20/2026 requires homes and buildings that generate domestic wastewater to use a compliant wastewater system, connect to an available centralised network and keep wastewater separate from drainage.
Indonesia. The regulation governs access to Bank Indonesia central-banking services by parties that satisfy the applicable eligibility criteria. It is relevant to banks and eligible nonbank entities, including qualifying PT PMA and PT PMDN companies participating in BI-regulated payment systems or financial-market infrastructure, but it does not apply generally to every foreign-owned company.
BI Rebuilds Access to Accounts and Payment Systems
PADG 31/2026 introduces a new customer and service framework for Bank Indonesia accounts and payment or settlement systems from 31 December 2026, with ALBI-based applications, paperless data changes, authorised-signature controls and active or closed status rules.
Indonesia. The amendment governs electronic integrated licensing through Bank Indonesia's Front Office Perizinan for activities within BI's monetary, macroprudential and payment-system authority.
BI Sets New Cure and Reapplication Clocks for Licensing
PADG 30/2026 gives applicants 14 working days to complete, correct or update a Bank Indonesia licensing file, requires a 20-working-day wait after rejection before resubmission, and adds profile and authority documents to electronic registration.
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 69/2026 replaces the USDFS eligibility schedules under PMK 60/2026 from 2 October 2026, while PMK 61/2026 continues to require eligible Indonesian industrial importers to obtain verified approvals through SINSW and follow transaction-level customs controls.
Indonesia. The temporary tariff applies nationally to imports under tariff lines 3901.10.12, 3901.10.19, 3901.10.99, 3902.10.30, 3902.10.90 and 3902.30.30. It is relevant to PT PMA and PT PMDN manufacturers and importers using the covered plastic raw materials, together with their directors and customs, tax, procurement, production, finance and supply-chain teams.
Six Plastic Raw-Material Tariff Lines Get Temporary 0% Import Duty
PMK 68/2026 temporarily cuts the ordinary import duty to 0% for six tariff lines covering specified polyethylene and polypropylene raw materials, creating a six-month cost window from 9 October 2026 for correctly classified imports.
Labour Inspections Now Have Digital Checks, Claim Deadlines and Provincial K3 Certificates
Permenaker 11/2026 introduced digital checks and fixed inspection-response limits; Permenaker 15/2026 now adds 120-day timelines for wage and workplace-injury benefit determinations, 14-working-day employer compliance and redetermination periods, and a time-bound provincial route for company-requested K3 certificates.
Indonesia. The regulation governs environmental civil-service investigators (PPNS LH) and applies when an environmental criminal investigation concerns a corporation or an individual. It is relevant to PT PMA and PT PMDN companies, foreign and Indonesian directors, functional officers, command-givers, controllers, beneficial owners, shareholders who exercise control, expatriate managers, site operators, property developers, hotels, villas, manufacturers, waste and wastewater businesses, contractors, transporters and other regulated operations.
Environmental Investigations Can Reach Directors and Beneficial Owners
Permen LH/BPLH 12/2026 replaces Indonesia's 2012 environmental-crime investigation guideline and expressly allows a corporate case to proceed against the company and its functional officers, command-givers, controllers or beneficial owners, supported by summons, searches, seizures, asset blocking and travel-prevention procedures.
Indonesia. The regulation applies nationally to businesses operating across the trade chain, including PT PMA and PT PMDN importers, exporters, producers, distributors, agents, wholesalers, retailers, direct-selling companies, shopping-centre and supermarket operators, warehouse owners, managers and tenants, and producers or importers of regulated goods. It also affects their directors, shareholders, foreign managers, customs, procurement, logistics, product-compliance, licensing and legal teams.
Indonesia Rewrites Trade, Distribution and Warehouse Controls
Government Regulation 3/2026 immediately amends Indonesia's trade-administration framework for import controls, distribution chains, direct selling, warehouses, shopping centres, retailers, regulated products, inspections and administrative sanctions.
Indonesia. The regulation applies nationally to conventional commercial banks, including Indonesian branches of banks domiciled overseas, Islamic commercial banks and Islamic business units. Ordinary PT PMA and PT PMDN companies do not themselves owe the RPIM obligation, but a qualifying non-UMKM company may participate as a supply-chain borrower or programme counterparty when the financing supports an inclusive sector or national-priority programme under Bank Indonesia criteria.
BI Expands Banks' Inclusive-Financing Options
PBI 7/2026 expands the financing that banks may count toward their inclusive-financing ratio, including qualifying non-UMKM supply chains and interbank structures, and introduces contractual transfers of RPIM fulfilment rights.
Jembrana Regency, Bali. The regulation applies to every person and legal or business body operating, building, owning, occupying, renting or managing premises in Jembrana. It therefore affects Indonesian and foreign investors, PT PMA and PT PMDN companies, directors, developers, property owners and tenants, hotels and villas, boarding-house and rental-accommodation operators, entertainment venues, health providers, employers, logistics operators, advertisers and contractors.
Jembrana Expands Property and Business Enforcement Rules
Jembrana Perda 2/2026 makes spatial approval, PBG/SLF, environmental, traffic, business-premises, employment, entertainment and rental-accommodation duties enforceable through activity stoppage, licence action, demolition, restoration, administrative fines and category III criminal fines.
Indonesia. The regulation applies nationally to pharmaceutical manufacturers and other facilities making drugs or drug ingredients, including clinical-trial drugs; pharmaceutical wholesalers and branches; drug-ingredient wholesalers and branches; qualifying pharmaceutical-management facilities; and PSE or PPMSE operators that provide, manage or operate electronic systems for drug distribution.
BPOM Unifies Drug Manufacturing and Distribution Certification
PerBPOM 16/2026 replaces the separate CPOB and CDOB certification rules, brings electronic drug-distribution platforms expressly into CDOB scope and sets new renewal, facility-change and transition deadlines.
Indonesia. The regulation applies nationally to every business entity or permanent establishment appointed to explore and exploit an oil-and-gas working area under a cooperation contract with SKK Migas or BPMA. It therefore covers Indonesian and foreign-investment upstream contractors, including foreign permanent establishments, and directly affects their directors, partners, operators and production, metering, data, quality, finance, human-resources, legal and compliance teams.
Upstream Oil and Gas Must Adopt Quantity-Assurance SNI
Permen ESDM 11/2026 requires upstream oil-and-gas contractors to apply SNI 9040:2021 to production quantity data, use competent personnel and fund prescribed quality control before the rule takes effect on 7 March 2027.
Indonesia. The regulation covers carbon trading from the industrial solid-waste, industrial and domestic wastewater, and municipal solid-waste subsectors. KLH/BPLH has identified Bali, Jakarta and Bandung Raya as pilot areas for mapping subnational implementation readiness.
Waste Projects Gain a Carbon-Trading Route
Permen LH/BPLH 11/2026 creates domestic and international carbon-trading procedures for industrial waste, wastewater and municipal-waste mitigation projects, with SRUK registration, validation, verification and government approval controls.
Indonesia. The regulation applies nationally to holders of a marketing authorisation, conditional approval, emergency-use authorisation or special-access-scheme import approval. Its recall chain reaches pharmaceutical wholesalers and government pharmaceutical-management facilities, pharmacies, hospital and clinic pharmacies, health-centre pharmacies, drug stores, hypermarkets, supermarkets, minimarkets, independent medical or health-professional practices and, depending on risk, the public, research bodies and education institutions.
BPOM Replaces Medicine Recall and Destruction Rules
PerBPOM 12/2026 expands Indonesia's medicine-recall regime to special-access medicines, drug substances, labels and product information, with class-based reporting, public-notice and destruction duties backed by licence sanctions.
Indonesia. The regulation applies nationally to every person or corporation producing food in packaging, including PT PMA and PT PMDN food and beverage manufacturers, importers responsible for Indonesian-market products, hotels, restaurants, caterers, tourism and hospitality operators that manufacture packaged food, and businesses using direct-contact packaging. Its supply-chain effect also reaches packaging manufacturers, converters, material suppliers, testing laboratories and contract manufacturers.
PerBPOM 11/2026 replaces Indonesia's 2019 food-packaging rule with migration testing, approved food-contact-substance, reusable and recycled packaging controls, plus a 30 June 2027 general transition deadline.
Indonesia. The law applies nationally to paid domestic work performed for an individual or people in a household. It therefore affects foreign residents and expatriates, foreign directors, shareholders, property owners and tenants when they personally employ household staff, as well as domestic workers and licensed domestic-worker placement companies. Staff employed by a hotel, villa-rental business, company or other institution remain subject to the applicable employment framework rather than automatically becoming domestic workers under this law.
Indonesia Sets Domestic-Worker Employment Standards
Law 2/2026 requires household employers to agree work terms, pay wages and monetary religious-holiday allowance, provide rest, leave, safe conditions and social security, and report domestic workers to the neighbourhood authority; placement companies must align their licensing by 30 April 2027.
Indonesia. The amendment applies to payment-system providers, money-market and foreign-exchange-market participants, and other parties regulated and supervised by Bank Indonesia under the information-security and cyber-resilience framework.
BI Tightens Cyber-Reporting Deadlines and Sanctions
PADG 29/2026 fixes annual and cyber-incident reporting cutoffs for BI-regulated payment, money-market and foreign-exchange operators and introduces escalating sanctions up to suspension and licence revocation.
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.
Bali Province. The regulation guides every Bali regency and city government in determining Nilai Perolehan Air Tanah (NPA) as the tax base for Pajak Air Tanah. It is relevant to commercial and institutional groundwater users throughout Bali, while the tax rate, assessment and collection remain matters for the applicable regency or city framework.
Bali Sets a Progressive Groundwater Tax Base
Bali Governor Regulation 8/2026 standardises the groundwater acquisition value used as the provincial tax base, combining a Rp2,175/m3 raw-water price with resource, business-use and progressive monthly-volume factors.
Buleleng Regency, Bali. The decision applies to rural and urban land and buildings throughout every Buleleng district and is relevant to owners, taxpayers and users of taxable property whose PBB-P2 assessment relies on the 2026 NJOP inputs.
Buleleng Sets 2026 Land-Zone and Building NJOP Values
Buleleng Regent Decision 100.3.3.2/84/HK/2026 sets the 2026 land-zone values, village valuation maps and building-component cost schedule used to establish PBB-P2 tax values across the regency.
Indonesia. The mandate covers enforcement in oil and gas, electricity, minerals and coal, new and renewable energy, energy conservation, geology and water-resource matters administered by the Ministry of Energy and Mineral Resources.
ESDM Enforcement Powers Move to a Dedicated Director General
Kepmen ESDM 381.K/KP.01/MEM.H/2026 authorizes the ESDM Enforcement Director General to handle complaints, compliance supervision, investigations, administrative sanctions, criminal enforcement and state-controlled mineral or coal from 23 September 2026.
Indonesia. The regulation applies to the use of islands of up to 2,000 km2 and their surrounding waters. Its PMA route applies to foreign-investment businesses in the form of an Indonesian limited-liability company, including tourism, marine-cultivation, fisheries, agriculture, livestock, property and infrastructure projects on small islands. It is directly relevant to Bali and its offshore islands but is not Bali-specific.
Small-Island PMA Projects Move to a New OSS Recommendation Route
Permen KP 13/2026 replaces the former stand-alone PMA small-island permit with a ministerial recommendation processed through OSS and links it to spatial approval, business-licence validity, annual reporting and direct compliance supervision.
Indonesia. The guidance applies to software as a medical device (SaMD), software in a medical device (SiMD) and software using artificial intelligence when it has a medical purpose, including products made abroad and circulated in Indonesia.
Indonesia Sets Marketing-Authorization Rules for Medical Software
Kepmenkes HK.01.07/MENKES/951/2026 sets immediate marketing-authorization requirements for software medical devices, including AI and LLM products, with local validation for specified imported products and a new authorization for clinically material updates.
Klungkung Moves Advertising Permits Onto a Digital Siting Map
Klungkung Regent Regulation 22/2026 requires constructed advertising to follow the Regent's digital siting map; Regent Decision 285/23/HK/2026 now fixes the operative types, sizes, and exact coordinates.
Indonesia. Decision 2709/2026 designates 5,984 PROPER participants nationwide for the 2025–2026 evaluation period. Its official appendix includes numerous Bali businesses, including hotels and resorts, I Gusti Ngurah Rai International Airport, the Ngurah Rai aviation-fuel terminal and other regulated facilities.
PROPER Participants Have Until 9 October to Challenge Provisional Ratings
KLH/BPLH has sent provisional 2025–2026 PROPER ratings to the 5,984 participants designated under Decision 2709/2026 and will accept objections through 9 October 2026, including from listed Bali hotels, resorts, infrastructure and fuel operators.
Bangli Regency, Bali. The regulation applies to shopping centres and networked self-service stores, including minimarkets, supermarkets, department stores, hypermarkets and self-service wholesale stores. It expressly regulates foreign-invested department stores.
Bangli Tightens Chain-Retail Siting and Local Partnerships
Bangli Regional Regulation 2/2026 subjects shopping centres and chain self-service stores to OSS, spatial and local-establishment review, limits store locations and hours, and requires concrete partnerships with local MSMEs.
Indonesia. The announcement applies to companies seeking appointment by the Directorate General of Taxes as providers of Digital Impressed Stamp Printers and cartridges, including eligible PT PMA and PT PMDN companies and their direct shareholders.
DJP Opens Registration for Digital Stamp-Printer Providers
DJP Announcement PENG-58/PJ.09/2026 activates the application route for providers of Digital Impressed Stamp Printers, requiring more than 50% direct Indonesian ownership, PKP status, fiscal clearance, local data-centre infrastructure and verified hardware.
Indonesia, for taxpayers seeking correction, objection, reduction, cancellation or removal of qualifying central-tax and central land-and-building-tax assessments, bills or administrative penalties handled by the Directorate General of Taxes.
PMK 71 Opens Two-Year Tax Penalty Relief Route
PMK 71/2026 allows DJP to grant qualifying reductions or cancellations of administrative tax and land-and-building-tax penalties for applications filed within two years from 2 October 2026, while tightening the application and payment conditions.
Indonesia, with direct operational impact in Bali. The decision sets the number, names, classes and territorial jurisdictions of 151 immigration offices nationwide. In Bali, Ngurah Rai Immigration now covers the whole of Badung Regency and the I Gusti Ngurah Rai International Airport immigration checkpoint.
Ngurah Rai Immigration Office Now Covers All Badung
Kepmenimipas M.IP-30.OT.01.03/2026 assigns all six Badung districts to the Ngurah Rai Immigration Office, moving Mengwi, Abiansemal and Petang out of the Denpasar office's jurisdiction as part of a nationwide office reorganization.
Indonesia, for mineral and coal IUP and IUPK holders and, mutatis mutandis, holders of IUPK as a continuation of contract or agreement operations, Contracts of Work and Coal Contracts of Work. Applications involving a governor-issued IUP may be submitted to the governor.
Mining Groups Need Approval Before Using Affiliate Contractors
Kepmen ESDM 365.K/MB.01/MEM.B/2026 requires mineral and coal mining licence holders to obtain Minister or governor approval before using a subsidiary or affiliate for mining services, with eligibility limited to specified government-assigned projects.
Indonesia, for exports of covered coal, palm-oil products and ferro-alloy, including exports and supply arrangements involving Indonesian PT PMA and PT PMDN producers, processors, traders and logistics providers.
Strategic-Resource Exports Shift to State Enterprise in 2027
PP 24/2026 and Permendag 15-17/2026 allow transitional private exports of covered coal, palm-oil products and ferro-alloy only through 31 December 2026 before the export channel shifts to the designated state export enterprise, subject to documented exceptions.
Indonesia, for imports of plant-origin feed materials, including imports by eligible PT PMA and PT PMDN livestock, feed-manufacturing, food-processing, agricultural, trading and distribution businesses.
Plant-Origin Feed Imports Gain Interim Approval Route
Permentan 17/2026 allows plant-origin feed materials not yet covered by Indonesia's commodity balance to proceed using a recommendation or technical consideration as the prerequisite for Import Approval.
OSS has opened the 1–15 October 2026 LKPM window, making 15 October the filing deadline for Q3 reports from medium and large businesses under BKPM Regulation 5/2025.
Indonesia, for exports during October 2026 of CPO, cocoa beans, specified leather, wood and pine-resin products, and branded RBD palm olein in packages with a net weight of no more than 25 kilograms, including exports by eligible PT PMA and PT PMDN companies.
October Export Charges Rise for CPO and Cocoa
Kepmendag 1921/2026 raises October's CPO reference price to USD 1,042.15 per metric ton and cocoa's export benchmark to USD 5,686, while Kepmendag 1922/2026 refreshes the packaged palm-olein brands eligible for the USD 48-per-ton export-duty treatment.
Indonesia, for public offerings of debt securities or sukuk conducted through the electronic public-offering system, including offerings by eligible Indonesian issuers and participation by domestic or foreign investors through regulated market intermediaries.
Debt and Sukuk Public Offerings Move to e-IPO
OJK PADK 11/2026 creates the operating rules for electronic public offerings of debt securities and sukuk, covering order funding, verification, allocation and settlement from 21 September 2027.
Indonesia, for exports of specified fresh bananas and pineapples to Japan under the Indonesia-Japan Economic Partnership Agreement (IJ-EPA), including exports by PT PMA and PT PMDN businesses.
Japan Export Quotas Expand for Bananas and Pineapples
Permendag 21/2026 raises Indonesia's IJ-EPA duty-free national quota to 4,000 metric tons of bananas and 800 metric tons of pineapples a year, updates eligible tariff lines, and moves exporter eligibility to NIB-based documentation.
Indonesia, for domestic merchants selling goods or services through a marketplace designated by the Directorate General of Taxes, including PT PMA and PT PMDN sellers and Indonesian individual businesses.
Four Marketplaces Start Withholding Seller Income Tax
From 1 October 2026, Blibli, Lazada, Shopee and Tokopedia collect 0.5% PPh Article 22 from covered domestic sellers under PMK 37/2025, with document-based exemptions for qualifying small individual businesses and other excluded transactions.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Tourism Regulation 6/2025 introduces current business standards, supervision procedures, and administrative sanctions for risk-based tourism licensing.
