Between PT PMA structuring, OSS licensing, and visa rules that shift by sector, Indonesia punishes guesswork more than most markets do. We've spent years learning exactly where the terrain gets complicated, so you don't have to find out the hard way.
The standard vehicle for foreign investors operating in Indonesia, giving you full control over the business without a local partner. We manage the full formation process, from name approval and BKPM licensing through to your OSS business identification number, and advise on minimum capital requirements as they apply to your sector.
PT PMA (Penanaman Modal Asing) is Indonesia's foreign investment company structure, required whenever a company carries any foreign shareholding, even one percent is enough to trigger PT PMA classification. Since 2021, most business lines are open to full foreign ownership by default under the Positive Investment List, a reversal of the old Negative List's closed-by-default approach; a sector is only restricted where a specific regulation says so. Minimum paid-up capital is IDR 2.5 billion under current BKPM rules, with a total investment plan of at least IDR 10 billion per business classification (KBLI) code.
Source: Ministry of Investment / BKPM, Online Single Submission (OSS) system, Positive Investment List (Presidential Regulation 10/2021 as amended). Current as of 2026; thresholds are set by BKPM and can change.
For sectors closed or restricted to foreign ownership, a local PT company, formed through an Indonesian nominee shareholder arrangement, is the practical route to market. We structure this properly and legally, with the safeguards your business needs.
A Local PT is Indonesia's standard domestic company structure, open only to Indonesian citizens or Indonesian legal entities as shareholders. A PT PMA is the structure required the moment any foreign shareholding enters the picture, and it's classified that way by BKPM and the OSS licensing system regardless of how small the foreign stake is. A Local PT carries no PMA-style national minimum capital; a PT PMA currently requires IDR 2.5 billion in paid-up capital and a total investment plan of at least IDR 10 billion per business classification.
Source: Ministry of Investment / BKPM, Online Single Submission (OSS) system, BKPM Regulation No. 5 of 2025. Current as of 2026; capital thresholds are set by BKPM and can change.
A pre-registered, ready-to-operate company for businesses that need to start trading immediately rather than wait out a full incorporation timeline. We transfer ownership and handle the administrative handover so you can begin operating without delay.
A non-trading presence for market research, liaison, and business development ahead of a full commercial launch. It's a lighter-weight way to establish a footprint in Indonesia before committing to a trading entity.
A structured local shareholder arrangement that lets foreign investors participate in sectors with local ownership requirements, backed by proper legal documentation to protect your interests as the underlying investor.
Monthly payroll processing, BPJS contributions, and statutory filings managed accurately and on schedule, so your team is paid correctly and your business stays compliant with Indonesian labour regulations.
Hire in Indonesia in days rather than months, without establishing a local entity first. Koral Advisory becomes the legal employer for your team, handling contracts, payroll, tax withholding, and social security, while you keep full control of their day-to-day work.
Monthly bookkeeping on QuickBooks, Xero, or your existing journal system, kept current and audit-ready. We reconcile accounts, prepare management reports, and make sure your books are ready whenever a filing, investor update, or audit requires them.
Corporate income tax computation, filing, and planning that keeps your business compliant with Indonesian tax law while identifying legitimate savings. We handle the filings and the strategy behind them.
Individual tax filing and planning for expatriates and local employees alike, covering residency status, applicable rates, and annual return preparation.
Ongoing monthly tax and regulatory filings handled on schedule, so nothing falls through the cracks between annual reporting cycles.
Independent statutory and voluntary audits that give your financial statements credibility with investors, lenders, and regulators, conducted by qualified public accountants under Indonesian auditing standards.
A strategic look at how your business controls cost, manages risk, and runs its operations, going beyond a compliance checklist to identify where controls actually need strengthening.
Transaction-level financial review for buy-side or sell-side deals, giving you a clear, evidence-based picture of a target's financial position before capital changes hands.
Targeted, scoped procedures on specific financial data when a full audit isn't what the situation calls for, useful for lenders, partners, or internal verification needs.
Practical guidance for entrepreneurs, executives, and business owners navigating the Indonesian market, drawing on real operating experience rather than generic playbooks.
A registered business address in Indonesia without the overhead of a physical lease, suitable for representative offices and companies not yet ready to commit to dedicated space.
Fully equipped office space ready to move into, for businesses that need a physical presence in Indonesia without the lead time or commitment of a traditional lease.
For extended personal or cultural visits to Indonesia that fall outside standard tourist visa terms, with a defined application process and validity period.
Residency for the foreign spouse of an Indonesian citizen, covering the initial application and the ongoing renewal process required to maintain valid status.
A residency permit for foreign investors with a qualifying stake in an Indonesian company, offering multi-year validity tied to your investment rather than an employment contract.
KITAS (Kartu Izin Tinggal Terbatas) is Indonesia's limited stay permit. The Investor KITAS is issued to a foreign shareholder holding a qualifying stake, generally at least IDR 10 billion in shares, in a PT PMA where they also hold a Director or Commissioner position. It's administered by the Directorate General of Immigration (Ditjen Imigrasi) under the Ministry of Law and Human Rights, separately from BKPM's company-level licensing, and offers multi-year residency tied to the investment rather than to an employer.
Source: Directorate General of Immigration (Ditjen Imigrasi), Permenkumham No. 22/2023 as amended. Current as of 2026; shareholding thresholds are set by immigration regulation and can change.
Short-term entry for business meetings, negotiations, or exploratory activity in Indonesia that doesn't rise to the level of employment or investment.
The combined work permit (IMTA/RPTKA) and limited stay permit (KITAS) required for foreign employees working in Indonesia, handled end to end including sponsor company compliance.
A foreign employee working in Indonesia needs both a KITAS and separate work authorisation. Before the KITAS can be issued, the sponsoring company must secure RPTKA (Rencana Penggunaan Tenaga Kerja Asing) approval from the Ministry of Manpower, justifying why the role requires a foreign hire, and pay the DKP-TKA levy of USD 100 per month per foreign worker. The sponsor must be a properly licensed Indonesian entity and generally pairs each foreign hire with an Indonesian counterpart.
Source: Ministry of Manpower (Kemnaker), TKA Online system. Current as of 2026; RPTKA requirements are set by Kemnaker and can change.
Senior financial leadership on a fractional basis, for companies that need real strategic finance input, board reporting, and capital planning without a full-time executive hire.
Ongoing corporate secretarial support that keeps your Indonesian entity compliant, statutory registers current, and filings on schedule, so governance never becomes an afterthought.