Category: Regulatory Compliance
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Reporting Obligations: The Indonesian Company Reporting Year Mapped
A new foreign-owned company in Indonesia faces a reporting schedule that feels relentless in its first year. Almost all of it flows from general company and tax law and binds every limited liability company equally. The full reporting year is now mapped here, tracing each PT PMA reporting obligation to its instrument, authority and deadline. READ MORE →
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Bali Property in 2026: Perda No. 4 of 2026, the Nominee Prohibition, and the Compliant Investment Structure
Nominee land arrangements in Bali have been void under Indonesian law since 1960. Bali Provincial Regulation No. 4 of 2026 did not create a new prohibition — it added criminal prosecution for both parties to the arrangement and for any intermediary or facilitator. The compliant structure, the risks, and the due diligence requirements are addressed… READ MORE →
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PT PMA Establishment 2026: Pre-Formation Framework for Bali-Based Enterprises
Forming a PT PMA in Bali in 2026 is still viable. The OSS restriction on all low and medium-low risk KBLI classifications for Bali-address companies has raised the pre-formation due diligence requirement significantly. KBLI selection, Positive Investment List verification, physical address confirmation, and capital planning must all be resolved before a notary is engaged. READ MORE →
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PT PMA Compliance 2026: What Existing Bali-Based KBLI Holders Need to Know and Do Before 18 June
Your existing PT PMA licence in Bali is valid and will not be retrospectively cancelled. The compliance obligations that do apply — four OSS trigger points, the KBLI 2025 migration deadline, a substance-based enforcement programme, and LKPM reporting requirements — require assessment before 18 June 2026. This article sets out the action sequence. READ MORE →
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PT PMA Regulations 2026: What Every Bali-Based Foreign Investor Needs to Know
If you have a PT PMA in Bali, or are planning to establish one, 2026 has introduced restrictions that require review before any OSS action is taken. This article covers the Governor’s KBLI letter, the DPMPTSP’s formal proposal to BKPM, Perda No. 4 of 2026, and the 18 June migration deadline. READ MORE →
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Property Acquisition in Bali: A Due Diligence Framework for Foreign Nationals
Foreign nationals acquiring residential property in Bali encounter a transaction environment that differs materially from the legal frameworks of their home countries. The protections that function automatically elsewhere, covering independent legal representation, registered easements, title insurance, and structured conveyancing, must be specifically commissioned here. This article covers thirteen due diligence categories that every foreign national… READ MORE →
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Indonesia Residence Pathways: A Decision Framework for Foreign Nationals Planning Long-Term Stays
Indonesia’s residence permit system provides nine KITAS pathways, each with distinct eligibility conditions, work authorisation rules, sponsor requirements, and a different route to KITAP. The right pathway depends on the purpose of the stay and the visa the applicant is travelling on when they engage TraceWorthy. This article presents the comparison table and describes the… READ MORE →
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KBLI 2025 and Your PT PMA: What Is Now Live and What You Must Verify
BPS Regulation No. 7 of 2025 requires every entity operating in Indonesia to align its registered business classification with the KBLI 2025 framework by 18 June 2026. For PT PMA entities whose KBLI 2020 codes split into multiple 2025 codes, the migration requires an investment threshold assessment, a foreign investment status review, and in some… READ MORE →
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Annual Report Obligation: What Permenkum 49/2025 Now Requires Every PT to Prepare, Present, and Register
Permenkum 49/2025 came into force on 17 December 2025 and converts the PT PMA annual report from an informally managed governance formality into a compliance obligation with defined deadlines, mandatory SABH system registration, and sanctions that suspend access to Indonesia’s corporate filing system. For calendar-year companies, the deadline for the 2025 fiscal year is 30… READ MORE →
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Investment Activity Report: LKPM Obligations, Deadlines, and the Consequences of Non-Submission
Every PT PMA in Indonesia must file the LKPM, the Investment Activity Report, every quarter from the day its NIB is issued, including quarters with no activity. The report confirms that declared investment is being realised. Missing a deadline escalates from a written warning to NIB revocation, and blocks corporate amendments through OSS in the… READ MORE →
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Operating Layer: Back-Office Infrastructure, Compliance Governance, and the Cost of the Gap
TraceWorthy’s services are used by other consulting firms and real estate agencies across Indonesia, delivered to their clients under those firms’ own names. The advisory capability is available directly. This article maps the financial management, tax, land transaction, corporate structure, licensing, workplace compliance, and immigration failures TraceWorthy is routinely engaged to remedy in Bali’s operating… READ MORE →
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Teaching Without Permission: Lawful Entry into Indonesia’s Education and Skill-Transfer Sector
Indonesia’s total education market is valued at USD 50 billion, with the EdTech segment growing at a compound annual growth rate of 11.79 per cent. The demand environment for language training, corporate professional development, children’s enrichment, executive education, and vocational training in Indonesia is commercially confirmed. The compliance structure required to operate lawfully within it… READ MORE →