Our Publications

PwC Indonesia Legal Alert - Mandatory Adjustment of description of business activities to conform to KBLI of 2017/November 2018/No.6

On 11 October 2018, the Coordinating Ministry for Economic Affairs, acting through the Online Single Submission ("OSS") Body and the Ministry of Law and Human Rights and the Directorate General of General Legal Administration ("Ditjen AHU") issued a joint announcement on their respective websites (https://oss.go.id and http://portal.ahu.go.id/) (the "Joint Announcement").

PwC Indonesia Legal Alert - New Bank Indonesia Regulation on E-Money/ November 2018/ No.5

Bank Indonesia (“BI”) has issued Bank Indonesia Regulation No. 20/6/PBI/2018 on Electronic Money (“PBI No. 20/2018”), which becomes effective on 4 May 2018. This new regulation repeals in its entirety BI Regulation No. 11/12/PBI/2009 on Electronic Money and its amendments. Some notable provisions introduced in this regulation include foreign ownership limitation, lock-up period, and an increased minimum capital requirement.

EU&R NewsFlash No. 64/ 2018 - Updated Tax Holiday Regulations for Pioneer Industries/ New Taxation Rules for the Mineral Mining Sector

On 4 April 2018, the Minister of Finance (“MoF”) issued Regulation No. 35/ PMK.010/2018 (“PMK-35”), dealing with the revised Tax Holiday arrangements for investors in “Pioneer Industries”. The Government issued Regulation No. 37 Year 2018 (“GR-37”), which provides more clarity around tax and non-tax state revenue (Penerimaan Negara Bukan Pajak/PNBP) arrangements in the “mineral” mining sector, effective from 2 August 2018.

Oil and Gas in Indonesia ─ Investment & Taxation Guide

The 9th edition of the PwC Indonesia Oil and Gas in Indonesia – Investment and Taxation Guide Taxation Guide captures the latest tax and regulatory changes that have occurred in the oil and gas industry during the past year, including our early views on the new “Gross Split” PSCs. It has been written as a general investment and taxation guide for all stakeholders interested in the oil and gas sector in Indonesia. Oil and gas production has a long and relatively successful history in Indonesia, with the sector historically characterised by its relatively stable and well-understood regulatory framework. In many areas, including the development of the Production Sharing Contract (PSC) model and the commercialisation of Liquefied Natural Gas (LNG), Indonesia has been an international pioneer. However, the industry is arguably now in a transitional phase, with a growing domestic need for gas for both consumers and industrial use. Indonesia’s production and opportunity profile has also moved steadily away from oil and towards gas – a trend which may ultimately represent a permanent shift.


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