Every update is verified against official Indonesian sources and published once. Related amendments are consolidated into the existing article.
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Environmental Compliance
Gianyar Regency, Bali. The regulation applies to individuals, groups, businesses, institutions and legal entities in Gianyar. It specifically covers operators of residential, commercial, industrial and special areas, public and social facilities, producers, and businesses that transport, process or conduct final processing of waste.
Gianyar Businesses Must Separate Waste Into Three Streams
Gianyar Regional Regulation 1/2026 requires businesses and other legal entities to separate organic, inorganic and residual waste, requires area operators to provide sorting facilities, and imposes packaging and licensing duties on producers and waste businesses.
AHU Fees Rise, but Annual-Report Filings Are Free Through December
PP 30/2026 raises AHU corporate-service tariffs, Permenkum 13/2026 reduces the annual-report filing fee to Rp0 through 31 December 2026, and Permenkum 24/2026 now governs the filing and enforcement process.
Denpasar City, Bali. The regulation applies to Denpasar local-tax subjects and taxpayers, including individuals and companies that own or use residential property or have eligible local-tax liabilities from periods through 2025.
Denpasar Tax Relief Ends 30 November
Denpasar Mayor Regulation 3/2026 automatically reduces qualifying 2026 residential PBB-P2 assessments and waives eligible local-tax administrative fines through 30 November 2026.
Indonesia. The circular applies nationally to risk-based business licensing in the housing sector under KBLI 68111 where the activity concerns residential development, including landed housing, apartments and mixed developments with a residential function. Authority is allocated to the relevant regency or city, province, or the Ministry of Housing and Settlement Areas according to the development area.
Housing Developers Face New OSS Enforcement Workflow
Circular 06/SE/Dp/2026 operationalizes housing-business approvals, annual compliance evidence, inspections and OSS sanction recommendations, with licence revocation possible after missed cure periods.
Indonesia. The decision applies nationally to tax administration under the Law on General Provisions and Tax Procedures, or KUP Law. It is relevant to Indonesian taxpayers, including PT PMA and PT PMDN companies, permanent establishments, foreign investors with Indonesian tax obligations, employers, property and tourism businesses, directors responsible for tax governance, finance teams, tax representatives and parties calculating a tax refund interest entitlement.
November Tax Interest Rates Rise Across All Five Bands
KMK 52/MK/EF.2/2026 raises every monthly KUP administrative-interest band for 1 to 30 November 2026 and sets the tax-refund interest rate at 0.61% per month.
Indonesia. The regulation applies nationally to Bank Indonesia payment system supervision. It is relevant to banks, Indonesia-incorporated non-bank payment service providers, payment fintech companies, infrastructure operators, parties connected to Bank Indonesia's payment system data infrastructure, contractors and data processors, and the directors, commissioners, shareholders and foreign investors responsible for governance and capital oversight in these businesses.
Bank Indonesia Sets Payment Data Governance Deadlines
PBI 10/2026 requires payment system providers and connected parties to strengthen customer data governance, fraud controls, impact assessments and data-exchange contracts, with submission deadlines in 2027.
Indonesia. The law applies nationally to every person working for wages or other remuneration and to the employer responsible for that work. It replaces the main statutory employment framework for Indonesian and foreign-owned businesses while preserving existing implementing regulations only to the extent that they do not conflict with Law 27/2026.
Indonesia Replaces Its Core Employment Law
Law 27/2026 replaces the 2003 Employment Law and the employment cluster of the Job Creation Law, with immediate changes to fixed-term contracts, outsourcing, leave, wages, foreign workers, termination and severance funding.
Indonesia. The four regulations apply nationally to BPOM registration and market authorization for quasi-drugs, natural medicines, health supplements and cosmetics produced in or imported into Indonesia.
BPOM Replaces Four Product Registration Frameworks
PerBPOM 17-20/2026 replace Indonesia's registration rules for quasi-drugs, natural medicines, health supplements and cosmetics, with immediate filing controls and 12-month or two-year transition duties.
Indonesia. The amendments apply nationally, including to products and services produced, imported, distributed, sold or provided in Bali.
Indonesia Extends Halal Deadlines and Resets Product Classification
PP 40/2026 extends major mandatory-halal deadlines and repeals the imported-product LPPH route, while BPJPH Decisions 370-377, 381 and 382/2026 set sector-specific halal assurance controls and Decisions 387/2026 and 378/2026 control product classification and exemptions.
Indonesia. The law applies nationally to agrarian reform, land rights, plantation permits, forestry and other business permits, spatial planning, coastal and small-island land, land conflicts and redistribution. It directly affects land and permit holders whose parcels fall within the statutory categories or a future priority location or reform-object decision.
Agrarian Reform Law Adds HGU Surrender Duty
Law 10/2026 creates a national agrarian reform framework, requires HGU and plantation-business permit holders to surrender at least 20% of the HGU parcel, and introduces wider land-control limits, reform objects and criminal exposure.
Tabanan Regency, Bali. The regulation applies to local tax subjects and taxpayers connected with land, buildings, property transfers, hospitality, food and beverage services, electricity, parking, arts and entertainment, advertising, groundwater, vehicle taxes and other covered activities in Tabanan.
Tabanan Moves BPHTB Liability to PPJB Signing
Tabanan Perbup 15/2026 sets local tax trigger dates, makes a property sale's BPHTB arise when the PPJB is signed, expands PBB-P2 registration evidence and requires advertising-tax registration at least seven days before display.
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.
DJP Sets Tax Penalty Relief Rates and Payment Windows
KEP-239/PJ/2026 implements PMK 71/2026 with scheduled reductions of up to 100 percent for qualifying tax and central PBB penalties, with the most favourable general payment or filing window ending 31 December 2026.
The Batam Free Trade and Free Port Area, or KPBPB Batam, in Riau Islands Province. The regulation is relevant to foreign and domestic investors, PT PMA and PT PMDN companies, industrial operators, manufacturers, recyclers, companies relocating production facilities, new investment projects, importers, directors, shareholders and the licensing, customs, trade, environmental and logistics teams responsible for restricted-goods entry into Batam.
Batam Sets New Import Approvals for Non-B3 Waste and Used Capital Goods
BP Batam Perka 15/2026 creates annual approvals, monthly reporting, surveyor checks, extension deadlines and handling fees for importing non-B3 waste and used capital goods into the Batam Free Trade Zone.
Indonesia. The instruction applies nationally and directs ministers, national agencies, police, prosecutors, governors, regents and mayors to enforce the no-burn framework. It is relevant to landowners, concession and rights holders, agricultural, plantation, forestry, mining, infrastructure and property businesses, including PT PMA and PT PMDN companies and their directors and site managers.
Indonesia Tightens Enforcement Against Land Clearing by Fire
Inpres 11/2026 orders coordinated criminal, civil and administrative enforcement against people, corporations, rights holders and officials who burn, order, facilitate or allow forest and land fires.
Indonesia. The regulation applies nationally to conventional commercial banks with exposures affected by country risk or transfer risk. It is relevant to Indonesian banks, Indonesian branches of banks headquartered abroad, controlling shareholders, directors, commissioners, risk and finance functions, treasury and credit teams, and banking groups with cross-border assets, counterparties, funding or operations.
OJK Requires Country and Transfer Risk Controls for Conventional Banks
OJK PADK 10/2026 requires conventional commercial banks to identify international exposures, calculate country and transfer risk ratios, maintain risk controls and provisions, and report the exposures to OJK.
Indonesia. The regulation applies nationally to conventional commercial banks, sharia commercial banks, sharia business units, Indonesian branches of banks headquartered abroad and representative offices of foreign banks. It operates alongside the applicable manpower and immigration requirements.
OJK Sets Foreign Worker Controls for Commercial Banks
POJK 1/2026 limits foreign-worker roles in commercial banks, requires OJK approval before the RPTKA process for specified appointments, mandates Indonesian counterparts and knowledge transfer, and introduces fines of up to IDR 2 billion.
Indonesia. The amendment applies nationally to producers and exporters of technically specified natural rubber, including qualifying PT PMA and PT PMDN companies, and to importers re-exporting eligible natural rubber, sample and exhibition shipments, conformity-assessment institutions and the relevant customs and trade-licensing functions.
Indonesia Revises SIR Natural Rubber Export Procedures
Permendag 26/2026 revises TPP SIR change and renewal procedures, caps sample and exhibition exports at 50 kg, and creates a Letter of Confirmation route for destination-specific SIR exports.
Indonesia. The regulation applies nationally to marine and fisheries businesses and supporting activities, including qualifying PT PMA and PT PMDN companies, with licensing authority allocated among the Minister, governors, regents or mayors and specified special-area authorities.
Indonesia Replaces Marine and Fisheries OSS Licensing Standards
Permen KP 15/2026 replaces nine regulations with consolidated OSS licensing, quality-certification, transition and sanction rules for marine-space, fishing, aquaculture, processing and seafood marketing businesses.
Klungkung Regency, Bali. The rules apply across the regency to protected agricultural land and to housing and settlement development. They are relevant to Indonesian and foreign investors, PT PMA and PT PMDN developers, landowners, buyers, shareholders, directors, project companies, contractors, planners, lenders and legal, licensing, spatial-planning, construction and property-management teams.
Klungkung Protects Farmland and Tightens Housing Infrastructure Duties
Klungkung Perda 5/2026 restricts conversion of protected food farmland, while Perda 2/2026 requires housing and settlement developers to build compliant public infrastructure and transfer completed facilities to the regency.
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.
Mineral and Coal Benchmarks Reset for Early November
Kepmen ESDM 409.K/MB.01/MEM.B/2026 replaces the October mineral and coal benchmarks for the first November 2026 period, including nickel at USD 15,478.67 per dry metric ton and the main coal benchmark at USD 125.60 per ton.
Indonesia. The amendment applies nationally to conventional commercial banks, sharia commercial banks and sharia business units. The underlying GWM framework includes Indonesian branches of banks headquartered outside Indonesia.
Bank Indonesia Cuts Rupiah Reserve Requirements in Two Stages
PADG 36/2026 reduces average rupiah reserve requirements for conventional and sharia commercial banks from 1 November and again from 1 December 2026, while also reducing the remunerated or incentivised portion from December.
Indonesia, for exports during November 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.
November Export Charges Fall for CPO and Cocoa
Kepmendag 2064/2026 lowers November's CPO reference price to USD 978.90 per metric ton and cocoa's export benchmark to USD 5,242, while Kepmendag 2065/2026 refreshes the packaged palm-olein brands eligible for the USD 31-per-ton export-duty treatment.
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 1.68% for Early November
Kepmendag 2061/2026 lowers Indonesia's gold export benchmark to USD 132,756.02 per kilogram and its reference price to USD 4,129.18 per troy ounce for exports from 1 through 14 November 2026.
Indonesia. The subsidy is a national government programme for eligible Indonesian workers. It is relevant to PT PMA and PT PMDN employers because eligibility uses the worker's active BPJS Ketenagakerjaan status and the last wage reported by the employer. Foreign employees are not eligible because the recipient must be an Indonesian citizen with a national identity number.
Indonesia Opens a 2026 Wage Subsidy for Eligible Workers
Permenaker 16/2026 provides IDR 900,000 in one payment to eligible Indonesian employees who were active BPJS Ketenagakerjaan participants through August 2026 and meet the applicable wage cap.
Indonesia. OJK's official notice applies to public companies using the significant-market-volatility buyback framework. The IDX announcement changes the constituent-selection and review methodology for the Indonesia Stock Exchange Composite Index, or IHSG. The measures affect listed securities, issuers, shareholders and investors, funds and financial products that use the IHSG as a benchmark or reference. HSC exclusion does not delist an affected security or amend the issuer's company or operating licences.
OJK Extends Buybacks as IDX Tightens HSC Rules
OJK has extended share buybacks without RUPS approval through June 2027, while IDX will exclude High Shareholding Concentration shares from the IHSG from 2 November 2026 and apply immediate off-cycle adjustments.
Indonesia. The documented cases concern Yogyakarta, Gunungkidul and Badung, Bali, while the stay-permit scope and compliance lesson apply nationally.
Immigration Deportations Show Stay Permits Must Match Actual Work
Immigration deported an investor-ITAS holder whose actual activity and sponsor did not match the permit, then deported seven foreign nationals in Bali for tourism and villa marketing under visit or remote-worker permissions.
Indonesia. The regulation applies nationally to individuals and legal entities developing landed housing or apartments, including foreign-investment companies. After all units are handed over and ownership transfers, its maintenance provisions apply to owners, apartment managers and residents.
Housing Developers Must Meet New Tree Planting Ratios
Permen PKP 8/2026 sets plot-based tree ratios for housing and apartments, with developer maintenance until responsibility transfers after full handover.
Indonesia. The regulation applies nationally to businesses whose activities have the potential to emit greenhouse gases and fall within an NDC sector or subsector covered by Indonesia's emissions-reduction target. The listed sectors are energy, waste, industrial processes and product use, agriculture, forestry, marine affairs and fisheries, and any later designated sector.
Covered Companies Must File Annual GHG Reports by March
Permen LH/BPLH 7/2026 requires covered businesses in Indonesia's NDC sectors to prepare annual company greenhouse-gas inventories, report them by March, report mitigation actions through SRN PPI and register climate actions in the national system.
Indonesia. Regulation 6/2026 applies nationally to eligible forestry carbon offset activities. Regulation 7/2026 specifically governs commercial carbon environmental services in national parks, grand forest parks, nature tourism parks and game reserves. The framework covers eligible forestry right, licence and approval holders, including projects involving foreign buyers, developers, financiers or standards.
Indonesia Aligns Forestry Carbon Licensing and Offset Approvals
Minister of Forestry Regulations 6/2026 and 7/2026 combine project and unit approvals with an OSS licence for carbon environmental services in protected conservation areas, including fixed project-document, payment and transaction-reporting deadlines.
Indonesia. The regulation applies nationally across NDC sectors and subsectors to domestic and international carbon-unit projects and transactions recorded through the Carbon Unit Registry System.
Indonesia Makes SRUK the Control Layer for Carbon Units
Permen LH/BPLH 10/2026 requires carbon-unit issuance, use and transactions to be recorded through SRUK, with a two-working-day deadline for direct offset trades and sanctions that can cancel units or close registry accounts.
Indonesia. The regulation applies nationally to conventional and sharia commercial banks, including Indonesian branches of banks headquartered outside Indonesia and conventional banks with sharia business units.
OJK Rewrites Business-Plan Rules for Commercial Banks
POJK 17/2026 requires commercial banks and foreign-bank branches to align annual business plans with risk, capital, technology, sustainability, ownership, foreign-worker and group strategies, with the new reporting framework starting for the 2028 plan cycle.
Indonesia. The decision applies nationally to the listed molluscs and horseshoe crabs in Indonesian fish-resource management areas. It is relevant to capture, collection, holding, breeding, transport, trade, export, research, aquaria, seafood, shell products, hospitality and marine-tourism supply chains involving the listed species.
Indonesia Protects 20 Mollusc and Horseshoe Crab Species
Marine Affairs and Fisheries Minister Decision 88/2026 gives full protection to seven molluscs and limited protection to ten other molluscs and three horseshoe crabs, with species-specific size and reproductive controls.
Indonesia. The decision applies nationally to specified natural medicines, health supplements, quasi-drugs and cosmetics that use any of the listed raw materials. It affects product registration or notification and products already circulating under BPOM oversight.
BPOM Requires Pharmaceutical-Grade Inputs for Selected Oral and Dental Products
BPOM Decision 366/2026 identifies 14 excipients that must meet pharmaceutical raw-material standards when used in specified oral liquids, mouthwash and dental-care cosmetics.
Indonesia. The decision applies nationally to natural sand obtained from the cleaning of sea sedimentation that is proposed for export under the registered-exporter, export-approval and surveyor framework. It does not itself authorise a cleaning project, allocate a sea location or replace marine, mining, environmental, spatial, business-licensing or customs approvals.
Indonesia Removes One Test from Sea-Sand Export Specifications
Marine Affairs and Fisheries Minister Decision 87/2026 removes the 100 ppm total rare-earth-metals threshold from the technical specification for exportable sea-sedimentation sand while retaining the other eight limits.
Buleleng Regency, Bali. The regulation applies to individuals and corporations using land, buildings, basements and public-access areas throughout the regency under the Buleleng RTRW, applicable RDTR and zoning rules.
Buleleng Sets Fines and Closures for Spatial-Use Breaches
Buleleng Regent Regulation 23/2026 creates the local enforcement process for spatial-use breaches, including warnings, fines up to Rp50 million, annual progressive fines, closure, KKPR action, demolition and restoration.
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.
KBLI 2025 Corrections and OSS Conversion Now Apply
BPS Regulation 6/2026 supplies the amended KBLI 2025 attachment, while OSS now requires KBLI 2025 for new, changed, expanded, updated, or renewed business licences and provides a conversion workflow for existing activities.
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. 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 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 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. 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 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 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, 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 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.
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.
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.
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.
