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Regulation Watch

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

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Regulation Watch

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

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

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23 verified updates · Latest first

Business Licensing
Indonesia, including Bali

Foreign-Worker Licensing Moves to a Single OSS Entry

Kemnaker has announced a single-entry foreign-worker licensing workflow through OSS that connects OSS, SIAPKerja, and All Indonesia across the investment, manpower, and immigration authorities.

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Property and Construction
Indonesia, including Bali

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

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

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Tax Compliance
Buleleng Regency, Bali

Buleleng Changes BPHTB Valuation, Payment, and Penalty Rules

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

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Business Licensing
Indonesia, including Bali

Inclusive Companies Can Qualify for Licensing and Workplace Incentives

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

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Business Licensing
Indonesia

AHU Fees Now Reach Rp5 Million for High-Capital PT Formations

PP 30/2026 introduces higher and more detailed PNBP tariffs for AHU corporate services, including a Rp5 million formation fee for a PT with authorised capital above Rp5 billion and new charges connected to annual-report compliance and service blocks.

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Property and Construction
Indonesia, including Bali

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

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

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Tax Compliance
Indonesia

Indonesia Moves Foreign Digital VAT to the Payment Layer

PMK 49/2026 enables DJP-designated banks and other payment issuers to collect embedded VAT on foreign digital goods and services that are not already collected by an appointed digital-commerce provider.

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Business Licensing
Indonesia, including Bali

Labour Inspections Now Have Digital Checks and Fixed Response Limits

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

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Business Licensing
Indonesia, including Bali

Outsourcing Is Now Limited to Six Supporting-Work Categories

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

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Property and Construction
Province of Bali

Bali Targets Nominee Landholding and Productive-Land Conversion

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

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Property and Construction
Province of Bali

Bali Coastal Projects Must Preserve Beach Access and Local Use

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

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Tax Compliance
Indonesia

PT PMA Tax Representatives Need Level C Authorisation

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

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Environmental Compliance
Indonesia

Groundwater Permit Regularisation Deadline: Historical Notice

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

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Business Licensing
Indonesia

Indonesia's New OSS Business Licensing Framework

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

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Property and Construction
Badung, Bali

Badung's 2025-2045 Spatial Plan

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

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Tax Compliance
Nusa Tenggara Timur Province, Indonesia

NTT Earthquake Tax Relief Ends 30 September

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

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Property and Construction
Selected Indonesian land offices, including Denpasar, Bali

Denpasar Joins 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 Denpasar included among the pilot land offices.

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Tax Compliance
Indonesia

Preliminary Tax Refunds Move into Coretax

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

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Tax Compliance
Indonesia

Indonesia Changes the 0.5% Final Income Tax Rules

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

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Tax Compliance
Indonesia

Coretax Administration Rules Updated Again

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

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Property and Construction
Indonesia

New Licensing Standards for Construction and Public Works

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

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Tourism and Health
Indonesia

New Licensing Standards for Tourism Businesses

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

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Tourism and Health
Indonesia

New Licensing Rules for Clinics and Wellness Businesses

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

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