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TAX FLASH
KIB E-newsletter May 2022
This Issue:
- Palm Oil Export Ban
- Indonesia's Economic
Growth Q1-2022
- Russia-Ukraine War:
Impact on Business
- Setup Business in
Indonesia Made Easy
- Development of
Start-ups in
Indonesia
As of April 28, 2022, the
government started a ban on
the export of palm oil and
several of its derivative
products. The ban is regulated
in the Regulation of the
Minister of Trade No. 22/2022.
This ban was decided to
overcome a shortage of
domestic cooking oil and high
oil prices.
This policy was made to
prioritize the needs of the
country are met. President
Jokowi stated that Indonesia is
the largest palm oil producing
country in the world, so it is
ironic when the country has
difficulties of cooking oils.
Pada 28 April 2022,
pemerintah memulai larangan
ekspor minyak kelapa sawit
dan sejumlah produk
turunannya. Pelarangan
tersebut diatur dalam
Peraturan Menteri
Perdagangan No. 22/2022.
Larangan ini diputuskan untuk
mengatasi kekurangan minyak
goreng dalam negeri dan harga
minyak yang tinggi.
Kebijakan ini dibuat untuk
memprioritaskan kebutuhan
dalam negeri tercukupi.
Presiden Jokowi menyatakan
Indonesia adalah negara
produsen minyak kelapa sawit
terbesar di dunia, sehingga
ironis ketika negara mengalami
kesulitan minyak goreng.
"Countries need taxes,
foreign exchange needs
a trade surplus, but
meeting the basic
needs of the
community is a more
important priority"
~ Joko Widodo (2022)
Palm Oil
Export Ban
Pelarangan
Ekspor Minyak
Kelapa Sawit
Isu Ini:
- Pelarangan Ekspor
Minyak Kelapa Sawit
- Pertumbuhan
Ekonomi Indonesia
Kuartal I-2022
- Perang Rusia-
Ukraina: Pengaruh
Terhadap Bisnis
- Mudahnya
Mendirikan
Perusahaan di
Indonesia
- Perkembangan Start-
up di Indonesia
2
Ahmad Heri Firdaus, an economist from the
Institute for Development and Finance (INDEF)
doubts that this policy can directly lower the price
of palm oil in the market, instead this policy will
harm palm oil farmers. It is because the export
ban causes the potential for excess raw materials
and cooking oil production. If the production is
reduced, the demand for raw materials will also
decrease, which lead to price decrease for palm oil
farmers.
If the export ban takes effect for a full month in
May, the country will lose 3 billion USD in foreign
exchange, according to Bhima Yudhistira, Director
of the Center of Economic and Law Studies
(Celios). However, President Jokowi said that
fulfilling the needs of the community is a more
important priority.
A recent development, President Jokowi revoked
this ban, as of May 23, 2022. President Jokowi
stated that the domestic cooking oil supply has
returned to abundance and prices drop back. This
shows that regulations in Indonesia can change
very quickly, causing uncertainty. This uncertainty
causes many companies to hesitate to invest in
Indonesia. For example, Softbank decided to
withdraw from investment to the Ibu Kota
Nusantara (IKN).
Ahmad Heri Firdaus, ekonom dari Institute for
Development and Finance (INDEF) ragu bahwa
kebijakan yang dibuat ini dapat langsung
menurunkan harga minyak kelapa sawit di
pasaran, melainkan akan merugikan petani kelapa
sawit. Hal ini dikarenakan larangan ekspor
menyebabkan potensi kelebihan bahan baku dan
produksi minyak goreng. Jika produksi dikurangi
maka permintaan bahan baku juga akan
berkurang, yang kemudian menyebabkan harga
menurun bagi petani kelapa sawit.
Jika larangan ekspor berlaku satu bulan penuh
pada bulan Mei maka negara akan kehilangan
devisa sebesar 3 miliar dollar AS, menurut
Direktur Center of Economic and Law Studies
(Celios), Bhima Yudhistira. Namun, Presiden
Jokowi mengatakan bahwa pemenuhan
kebutuhan masyarakat merupakan prioritas yang
lebih penting.
Pada perkembangan terkini, Presiden Jokowi
telah mencabut larangan ini pada tanggal 23 Mei
2022. Presiden Jokowi menyatakan pasokan
minyak goreng dalam negeri sudah kembali
melimpah dan harga sudah kembali turun. Hal ini
menunjukkan peraturan di Indonesia dapat
berubah dengan sangat cepat, sehingga
menimbulkan ketidakpastian. Ketidakpastian
seperti ini yang menyebabkan banyak perusahaan
ragu untuk berinvestasi di Indonesia. Seperti
contohnya, Softbank yang memutuskan mundur
dari investasi ke Ibu Kota Nusantara (IKN).
3
Therefore, the role of a business consultant is
needed in facilitating the investment process.
Especially business consultants who follow
regulatory developments and are involved in
national organizations. KIB Consulting is one of
the business consultants involved in the national
organization, such as KADIN (Indonesian Chamber
of Commerce and Industry) and continues to keep
abreast of the constantly changing regulatory
developments.
Oleh karena itu, peran konsultan bisnis diperlukan
dalam memudahkan proses berinvestasi.
Terutama konsultan bisnis yang mengikuti
perkembangan regulasi dan terlibat pada
organisasi nasional. KIB Consulting menjadi salah
satu konsultan bisnis yang terlibat dalam
organisasi nasional, seperti KADIN (Kamar Dagang
dan Industri Indonesia) dan terus mengikuti
perkembangan peraturan yang terus menerus
berubah.
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Badan Pusat Statistik (BPS) mencatat
pertumbuhan ekonomi Indonesia sebesar 5,01%
secara tahunan (yoy) pada kuartal 1 tahun 2022.
Dapat dikatakan pertumbuhan ekonomi di kuartal
I-2022 ini stabil, dimana hampir sama dengan
kuartal IV-2021 yaitu 5,02%. Menurut Menteri
Koordinator Bidang Perekonomian Airlangga
Hartarto, tingkat pertumbuhan ini berada di atas
beberapa negara lain seperti Tiongkok (4,8%),
Amerika Serikat (4,29%), Singapura (3,4%), Korea
Selatan (3,07%), dan Jerman (4,0%).
Meskipun pertumbuhan ekonomi Indonesia yang
baik, Produk Domestik Bruto (PDB) per kapita
Indonesia masih jauh di bawah beberapa negara
ASEAN lainnya, terutama Singapura. Sehingga,
kita masih perlu bekerja keras mengingat
Indonesia adalah negara terbesar di ASEAN.
Central Statistics Agency (BPS) recorded
Indonesia's economic growth of 5.01% on an
annual basis (yoy) in the first quarter of 2022. It
can be said that economic growth in the Q1-2022
is stable, which is almost the same as the Q4-2021
which is 5.02%. According to Coordinating
Minister for Economic Affairs Airlangga Hartarto,
this growth rate is higher than some other
countries such as China (4.8%), Singapore (3.4%),
South Korea (3.07%), the United States (4.29%)
and Germany (4.0%).
Despite Indonesia's good economic growth,
Indonesia's Gross Domestic Product (GDP) per
capita is still far below some other ASEAN
countries, especially Singapore. Therefore, we still
need to work hard considering Indonesia is the
largest country in ASEAN.
Pertumbuhan Ekonomi Indonesia
Kuartal I-2022
Indonesia’s Economic Growth
Q1-2022
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Processing Industry / Industri Pengolahan
Commerce / Perdagangan
Transportation & Warehousing / Transportasi & Pergudangan
Construction / Konstruksi
Others / Lainnya
Industry / Lapangan Usaha:
Menurut jenis lapangan usaha, Industri
Pengolahan menjadi sumber pertumbuhan
tertinggi pada kuartal I-2022 yaitu sebesar 1,06%
(yoy).
Berdasarkan pengeluaran, jenis pengeluaran yang
menjadi sumber pertumbuhan tertinggi pada
kuartal I-2022 adalah konsumsi rumah tangga
sebesar 2,35% (yoy).
According to the types of industry, the Processing
Industry become the highest source of growth in
the Q1-2022, which is 1.06% (yoy).
Based on the type of spending, the spending that
become the highest source of growth in the Q1-
2022 is household consumption of 2.35% (yoy).
Household Consumption / Konsumsi Rumah Tangga
Gross Fixed Capital Formation / Pembentukan Modal Tetap
Bruto (PMTB)
Net Export / Net Ekspor
Others / Lainnya
Spending / Pengeluaran:
Kelompok provinsi di Pulau Jawa mendominasi
struktur ekonomi Indonesia memberikan
kontribusi terhadap Produk Domestic Bruto (PDB)
sebesar 57,78 persen (yoy), dengan pertumbuhan
ekonomi sebesar 5,07 persen dibanding kuartal I-
2021.
The group of provinces on Java Island dominates
Indonesia's economic structure contributing to
Gross Domestic Product (GDP) of 57.78 percent
(yoy), with economic growth of 5.07 percent
compared to the Q1-2022.
6
Contribution / Kontribusi Growth / Pertumbuhan
Setiap pulau menunjukkan pertumbuhan
ekonomi yang positif pada kuartal I-2022 ini.
Pertumbuhan ekonomi Pulau Sumatera sebesar
4,03%, Pulau Bali dan Nusa Tenggara bertumbuh
sebesar 3,42%, Pulau Kalimantan sebesar 3,21%,
Pulau Sulawesi sebesar 5,37%, Maluku dan Papua
sebesar 10,75%.
Each island showed positive economic growth in
the Q1-2022. Sumatra's economic growth
increased by 4.03%, Bali and Nusa Tenggara
islands increased by 3.42%, Kalimantan Island
increased by 3.21%, Sulawesi Island increased by
5.37%, Maluku and Papua increased by 10.75%.
7
Perang Rusia-Ukraina: Pengaruh
Terhadap Bisnis
Russia-Ukraine War: Impact on
Business
Kepala Badan Pusat Statistik, Margo Yuwono
menyatakan bahwa perang Rusia-Ukraina
mempengaruhi supply chain yang dimiliki Rusia
dan Ukraina. Rusia merupakan eksportir minyak
mentah terbesar kedua di dunia, eksportir batu
bara terbesar ketiga, eksportir gas alam cair (LNG)
terbesar ketujuh, dan eksportir gandum nomor
satu di dunia. Sedangkan Ukraina merupakan
eksportir seed oil nomor satu di dunia, eksportir
jagung terbesar keempat, dan eksportir gandum
terbesar kelima.
Dengan demikian, konflik Rusia-Ukraina ini
mendorong kenaikan harga komoditas di pasar
global. Pada kuartal I tahun 2022, sejumlah
komoditas unggulan ekspor Indonesia mengalami
peningkatan harga, diantaranya minyak sawit
mentah (CPO), batu bara, minyak mentah, timah,
tembaga, dan nikel. Neraca Perdagangan
Indonesia pada kuartal I tahun 2022 pun
mengalami surplus sebesar 9,33 miliar USD.
Head of the Central Statistics Agency (BPS), Margo
Yuwono stated that the Russia-Ukraine war
affected the supply chain owned by Russia and
Ukraine. Russia is the world's second largest crude
oil exporter, the third largest exporter of coal, the
seventh largest exporter of liquefied natural gas
(LNG), and the world's number one wheat
exporter. Meanwhile, Ukraine is the world's
number one exporter of seed oil, the fourth largest
exporter of corn, and the fifth largest exporter of
wheat.
Therefore, this Russia-Ukraine conflict drove the
rise in commodity prices in the global market. In
the first quarter of 2022, several Indonesia's
leading export commodities experienced price
increases, including crude palm oil (CPO), coal,
crude oil, tin, copper, and nickel. Indonesia's Trade
Balance in the first quarter of 2022 thus had a
surplus of 9.33 billion USD.
Export / Ekspor
Import / Impor
8
Terdapat peluang bisnis yang dapat muncul di
tengah perang Rusia-Ukraina ini. Ketua Umum
Kamar Dagang dan Industri (Kadin) Indonesia,
Arsjad Rasjid menyatakan beberapa komoditas
yang mengalami kenaikan harga dapat
dimanfaatkan untuk mendapat keuntungan lebih
dari kenaikan harga tersebut. Terdapat juga
peluang diversifikasi ekspor, dimana selama ini
ekspor bergantung hanya pada komoditas
mineral.
Peluang ekspor baru seperti mengekspor bahan
baku besi, baja, dan aluminium ke negara-negara
yang sebelumnya bergantung pada Rusia. Negara
seperti Italia, Belgia, Turki, dan Filipina adalah
negara-negara yang melakukan impor pada Rusia.
Selain itu, Indonesia juga dapat memiliki peluang
melakukan ekspor biomassa dan komponen
kendaraan listrik lainnya kepada negara-negara di
Eropa. Seperti peluang mengekspor nikel yang
digunakan sebagai bahan produksi baterai mobil
listrik, hal ini juga dapat mendukung pemerintah
dalam program pembuatan baterai mobil listrik di
Indonesia.
There are business opportunities that can arise
during this Russia-Ukraine war. Chairman of the
Indonesian Chamber of Commerce and Industry
(Kadin), Arsjad Rasjid stated that some
commodities that have increased in price can be
used to generate more profit from the price
increase. There are also opportunities for export
diversification, where exports used to depend only
on mineral commodities.
New export opportunities such as by exporting
iron, steel, and aluminium raw materials to
countries that previously depended on Russia.
Countries such as Italy, Belgium, Turkey, and the
Philippines are the importers of Rusia.
In addition, Indonesia can also have the
opportunity to export biomass and other electric
vehicle components to countries in Europe. Such
as, the opportunity to export nickel which used as
an electric car battery production material, which
can also support the government in the electric car
battery manufacturing program in Indonesia.
9
Pendirian Perseroan Terbatas Perorangan
Perseroan Terbatas Perorangan merupakan
Badan Hukum perorangan yang memenuhi
kriteria Usaha Mikro dan Kecil sesuai dengan
peraturan perundang-undangan mengenai Usaha
Mikro dan Kecil. Dalam PP No. 8 Tahun 2021
dijelaskan bahwa kriteria modal mikro adalah
usaha dengan modal dibawah Rp.1.000.000.000
(satu miliar Rupiah) dan usaha kecil dengan modal
antara Rp.1.000.000.000 (satu miliar Rupiah)
sampai dengan Rp.5.000.000.000 (lima miliar
Rupiah).
1. Syarat Mendirikan Perseroan Perorangan:
- Perseroan Perorangan didirikan oleh
Warga Negara Indonesia (WNI) dengan
mengisi Peryataan Pendirian dalam
Bahasa Indonesia.
- Mempunyai Surat Pernyataan Pendirian.
- Menyertakan KTP dan NPWP Pendiri.
- Alamat Perseroan Perorangan perlu
memenuhi syarat sesuai Peraturan
Daerah Provinsi Daerah Khusus Ibukota
Jakarta No. 1 Tahun 2014 Tentang
Rencana Detail Tata Ruang Dan Peraturan
Zonasi jika Perseroan berlokasi di Jakarta.
- Perseroan perorangan wajib mempunyai
modal dasar dan modal disetor (modal
disetor minimal 25% dari modal dasar
yang disertai dengan bukti penyetoran
yang sah).
Establishment of Sole Proprietorship
Sole Proprietorship is an individual Legal Entity
that meets the criteria for Micro and Small
Enterprises in accordance with the laws and
regulations concerning Micro and Small
Enterprises. Based on PP No. 8 of 2021, the criteria
for micro capital are businesses with capital below
IDR 1,000,000,000 (one billion Rupiah) and small
businesses with capital between IDR
1,000,000,000 (one billion Rupiah) to IDR
5,000,000,000 (five billion Rupiah).
1. Requirements for Establishing a Sole
Proprietorship:
- Sole Proprietorship established by
Indonesian Citizen by filling in the
Establishment Statement in Bahasa.
- Required to have a Statement of
Establishment.
- Required to enclose founder’s ID Card and
Tax ID Number.
- The address of a Sole Proprietorship needs
to meet the requirements according to
the Regional Regulation of the Special
Capital Region of Jakarta No. 1/2014
concerning Detailed Spatial Planning and
Zoning Regulations if the Company is
located in Jakarta.
- Sole Proprietorship are required to have
authorized capital and paid-up capital
(paid-up capital at least 25% of the
authorized capital accompanied by valid
proof of deposit)
Mudahnya Mendirikan
Perusahaan di Indonesia
Setup Business in Indonesia
Made Easy
10
2. Proses Pendirian Perseroan Perorangan:
- Pendirian dilakukan oleh 1 orang
(statusnya tetap badan hukum yang
selanjutnya disebut Perseroan Terbatas
dengan minimal 2 pendiri dan pemegang
saham biasa termasuk direktur).
- Mempunyai kegiatan usaha mikro dan
kecil.
- Membuat Surat Pernyataan Pendirian
sesuai dengan format pada lampiran PP
No. 8 Tahun 2021 tentang Modal Usaha
Mikro dan Kecil.
- Pendaftaran secara elektronik Perseroan
Perorangan melalui Menteri Hukum dan
HAM RI.
- Mengurus NPWP Perseroan Perorangan.
- Mengurus Nomor Induk Berusaha (NIB)
dan Izin usaha Perseroan Perorangan.
Pendirian Perusahaan Penanaman Modal Asing
Perusahaan Penanaman Modal Asing (PMA)
merupakan bentuk perseroan terbatas yang
didalamnya terdapat penyertaan modal asing,
baik sepenuhnya ataupun yang berpatungan
dengan penanam modal dalam negeri.
Proses pendirian PMA dimulai dari penentuan
penanam modal dan nilai investasi. Sesuai dengan
Peraturan Badan Koordinasi Penenaman Modal
6/2018 tentang Pedoman dan Tata Cara Perizinan
dan Fasilitas Penanaman Modal, penanam modal
mencakup penanam modal dalam negeri dan
penanam modal luar negeri.
2. The process for the establishment of Sole
Proprietorship:
- Establishment is carried out by 1 person
(status remains a legal entity hereinafter
referred to as a Limited Liability Company
with a minimum of 2 founders and
common shareholders including
directors).
- Have micro and small business activities
- Make a Statement of Establishment in
accordance with the format in the
attachment of PP No. 8 of 2021
concerning Micro and Small Business
Capital.
- Electronic registration of Sole
Proprietorship through the Minister of
Law and Human Rights of the Republic of
Indonesia.
- Manage Sole Proprietorship Tax ID
Number.
- Manage Business Registration Number
and Business Permit.
Foreign Direct Investment Company Setup
Foreign Direct Investment company (FDI) is a form
of limited liability company in which include the
investment of foreign capital, either fully or in
joint investment with domestic investors.
The process of establishing FDI starts with
determining the investors and the investment
value. As per the Regulation of the Investment
Coordinating Board 6/2018 concerning Guidelines
and Procedures for Licensing and Investment
Facilities, investors include domestic investors and
foreign investors.
11
Persyaratan nilai investasi Perusahaan
Penanaman Modal Asing (PMA):
- Memiliki investasi minimal 10 miliar
Rupiah.
- Memiliki modal ditempatkan dan disetor
sebesar 2,5 miliar Rupiah.
- Persentase kepemilikian dihitung
berdasarkan nilai nominal saham.
- Pemegang saham memiliki nilai nominal
saham paling sedikit 10 juta Rupiah.
Investment value requirements of Foreign
Investment Companies (FDI):
- Have an investment minimum of IDR 10
billion.
- It has an issued capital and paid-up
capital of IDR 2.5 billion.
- The percentage of ownership is calculated
based on the nominal value of the stock.
- Shareholders have a stock nominal value
minimum of IDR 10 million.
Investors &
Investment Value /
Penanam Modal &
Nilai Investasi
FDI’s Deed of
Establishment / Akta
Pendirian PMA
Decree / Surat
Ketetapan
Approval from Minister
of Law and Human
Rights / Persetujuan
dari Menteri Hukum
dan HAM
Apply for TAX ID /
Permohonan NPWP
Business Identification
Number / Nomor
Induk Berusaha (NIB)
Business Liscense / Izin
Usaha
1
2
3
4
5
6
7
12
Berikutnya, pembuatan akta pendirian PMA.
Berdasarkan Pasal 7 ayat (1) UUPT, Akta Pendirian
perseroan terbatas dibuat dengan akta notaris
dalam Bahasa Indonesia. Sehingga akta PMA juga
dibuat dengan akta notaris dalam Bahasa
Indonesia. Kemudian, dibutuhkan persetujuan
dari Menteri Hukum dan HAM Indonesia untuk
mengesahkan perusahaan perseroan terbatas.
Menteri kemudian akan mengeluarkan Surat
Ketetapan bahwa PT PMA telah berdiri secara sah
sebagai badan usaha yang berbentuk badan
hukum. Setelah itu, melakukan permohonan
pembuatan NPWP kepada kantor pajak setempat
untuk mendapatkan nomor, kartu serta Surat
Keterangan Terdaftar Pajak.
Berdasarkan Peraturan Pemerintah No. 24 Tahun
2018 tentang Pelayanan Perizinan Berusaha
Terintegrasi secara Elektronik, PMA perlu
melakukan pendaftaran melalui OSS (Online
Single Submission) untuk memperoleh Nomor
Induk Berusaha (NIB). NIB digunakan sebagai
Tanda Daftar Perusahaan (TDP), Angka Pengenal
Importir (API), dan hak akses kepabeanan.
PMA yang telah mendapatkan NIB wajib untuk
memiliki Izin Usaha, PMA yang telah
mendapatkan Izin Usaha harus memenuhi
persyaratan Izin Lokasi, Izin Lokasi Perairan, Izin
Lingkungan dan Izin Mendirikan Bangunan di
wilayah usahanya.
Next, the making of the FDI’s deed of
establishment. Based on Article 7 paragraph (1) of
the UUPT (Company Law), the Deed of
Establishment of a limited liability company is
made by notarial deed in the Bahasa. Therefore,
the FDI’s deed of establishment is also made with
a notarial deed in Bahasa. Then, approval from
the Minister of Law and Human Rights of
Indonesia needed to establish limited liability
company.
The Minister will then issue a Decree that FDI
company has been legally established as a
business entity in the form of a legal entity. After
that, apply for the making of Tax ID to the local
tax office to get a number, card, and Tax
Registered Certificate.
Based on Government Regulation No. 24 of 2018
concerning Electronically Integrated Business
Licensing Services, FDI need to register through
OSS (Online Single Submission) to obtain a
Business Identification Number or NIB. NIB used
as a Company Registration Identification (TDP),
Importer Identification Number (API), and
customs access rights.
FDI who have obtained NIB are required to have a
Business License, FDI who have obtained a
Business License must meet the requirements of
Location Permit, Aquatic Location Permit,
Environmental Permit and Building Construction
Permit in their business area.
13
Start-up is defined as a new business with the use
of information technology. The history of start-
ups itself remains unclear, but the beginning of
start-ups is often associated with the dot.com era
in the 90s. In that era, the internet became well-
known and became a new business opportunity.
Start-ups are different from conventional
businesses because the nature of start-ups is
constantly changing. It is because start-ups
always prioritize innovation and adaptation so it
could meet the market demand.
Start-ups in Indonesia also started from global
market that was open through the development
of the internet. Indonesia has a great opportunity
to form a start-up company because of its high
population, so the purchasing power of the
community is high as well. As the needs of the
community is huge, start-up companies in
Indonesia are able to offer various solutions for
their needs.
Based on the Startup Ranking report, Indonesia is
currently ranked fifth with the most start-up
companies in the world on 2022 after the United
States, India, United Kingdom, and Canada. It is
reported that Indonesia has 2,346 start-ups in the
country.
Development of Start-ups in
Indonesia
Perkembangan Start-up di
Indonesia
Start-up diartikan sebagai usaha baru dengan
pemanfaatan teknologi informasi. Sejarah start-
up sendiri masih kurang jelas, namun lahirnya
start-up seringkali dikaitkan dengan era dot.com
pada tahun 90-an. Di era tersebut, internet
semakin dikenal dan menjadi peluang bisnis yang
baru. Start-up berbeda dari bisnis pada
umumnya, karena start-up memiliki natur yang
terus-menerus berubah. Hal ini dikarenakan start-
up selalu mengutamakan inovasi dan adaptasi
sehingga mampu memenuhi permintaan pasar.
Start-up di Indonesia juga berawal dari pasar
global yang terbuka melalui perkembangan
internet. Indonesia berpeluang besar untuk
membentuk perusahaan start-up karena jumlah
penduduknya yang tinggi sehingga menghasilkan
daya beli masyarakat yang tinggi juga. Atas
kebutuhan masyarakat yang besar, maka
perusahaan start-up di Indonesia mampu
menawarkan berbagai solusi bagi kebutuhan
mereka.
Berdasarkan laporan dari Startup Ranking, saat ini
Indonesia menduduki peringkat kelima dengan
perusahaan start-up terbanyak di dunia pada
tahun 2022 setelah Amerika Serikat, India,
Britania Raya, dan Kanada. Tercatat bahwa
Indonesia memiliki 2.346 start-up di dalam negeri.
14
United States / Amerika Serikat
India / India
United Kingdom / Britania Raya
Canada / Kanada
Indonesia / Indonesia
Germany / Jerman
Australia / Australia
France / Perancis
Spain / Spanyol
Brazil / Brasil
Masa depan start-up di Indonesia sangat
menjanjikan seiring dengan perusahaan-
perusahaan start-up baru yang terus
bermunculan. Saat ini, Indonesia memiliki satu
perusahaan start-up Decacorn atau start-up
dengan nilai valuasi lebih dari 10 miliar dollar AS,
yaitu GoTo (perusahaan merger Gojek dan
Tokopedia) dan memiliki beberapa perusahaan
start-up Unicorn (nilai valuasi lebih dari 1 miliar
dollar AS).
Perusahaan start-up mampu membentuk diri
kembali sesuai dengan tuntutan keadaan yang
berubah melalui inovasi dan ide baru. Terutama
di saat pandemi COVID-19, beberapa perusahaan
seperti perusahaan penyedia layanan konsultasi
kesehatan secara online mampu memberikan ide-
ide baru sehingga dapat menjadi jenis perusahaan
start-up di Indonesia yang diuntungkan dari masa
pandemi ini.
The future of start-ups in Indonesia is very
promising as new start-up companies that
continue to emerge. Currently, Indonesia has one
Decacorn start-up company or start-up with a
valuation of more than 10 billion USD, namely
GoTo (a merger company of Gojek and Tokopedia)
and has several Unicorn start-up companies
(valuation of more than 1 billion USD).
Start-up companies are able to remold themselves
according to the demands of the condition
through innovation and new ideas. Especially
during the COVID-19 pandemic, some companies
such as online health consulting service providers
can provide new ideas, so they are able to become
the type of start-up companies in Indonesia that
benefited from this pandemic.
Start-ups
15
Several Indonesian start-up companies have
begun to spread their wings to the Southeast
Asian market. One of them is Gojek which has
been present in Singapore and Vietnam. In
addition, Bukalapak spread their shipping service
to Malaysia, Singapore, Hong Kong, and Taiwan.
As well as Modalku, a digital funding platform for
MSMEs (Micro Small Medium Enterprises) based
on financial technology has been present in
Singapore, Malaysia, and Thailand. These are the
real examples that make the future of start-ups in
Indonesia very promising.
Beberapa perusahaan start-up Indonesia telah
mulai melebarkan sayap ke pasar Asia Tenggara.
Salah satunya Gojek yang telah hadir di Singapura
dan Vietnam. Selain itu, Bukalapak memperluas
layanan pengiriman barang mereka ke Malaysia,
Singapura, Hongkong, dan Taiwan. Begitu juga
Modalku sebagai platform pendanaan digital
untuk UMKM (Usaha Mikro Kecil dan Menengah)
berbasis teknologi finansial, telah hadir di
Singapura, Malaysia, dan Thailand. Inilah contoh-
contoh nyata yang membuat masa depan start-up
di Indonesia sangat menjanjikan.
16
Business Consulting
Business Setup
Business Matching
Investigation
Merger & Acquisition
Financial Valuation
Due Diligence:
Operational, Legal,
Accounting, Tax
Outstanding Debt Collection
Business & Asset Appraisal
Transfer Pricing Documentation (TP-Doc)
Company Setup & Liquidation
Copyrights & Patent Dispute
Copyrights & Patent Registration
Legal Dispute Settlement
PT. Konsultan Indonesia Bersama (KIB Consulting) is a boutique company
serving Business, Finance, Accounting and Tax Advisory since 2008. KIB has
been immensely successful in creating a local business network of small-
medium-and-big businesses. We highly adept intelligent workforce that can
help a company achieve their mission-critical projects and goals. Keeping pace
with projects and being on the look-out for every opportunity to grow with
our clients has become our mission statement. KIB commits to bring the best
suited services for our clients and stakeholders.
All of our resources are multifaceted and come with years of commended
performance. Project completion rate of our consultants is 97%, 3% is
attributed to unforeseen situations like changes of clients’ decision issues,
natural disaster, etc. We appreciate the experience that our team bring and
together we thrive to grow and prosper together.
Accounting and Assurance
Accounting Preparer
Independent Audit
Actuarial report (PSAK 24)
About Us
CONTACT US
Phone:
(021) 22677883
Bambang B. Suwarso
bambang.suwarso@kib-consulting.com
Rachmat Kurniawan
rachmat@kib-consulting.com
Yosefine Amelia
yosefine@kib-consulting.com
Addresses:
North Jakarta -14450
KIB Building
Jalan Pluit Barat 1 no. 55
Gold Coast Tower Eiffel
Eiffel Unit N
Pantai Indah Kapuk
www.kib-consulting.com
Disclaimer:
The facts and opinions stated or expressed in this
publication are for information purposes only, and are not
necessary and/or must not be relied upon as being to those
of the publisher or of the Institutions for which the
contributing authors work.
Although every part of content has been taken to ensure the
accuracy of the information contained within this
publication, it should not be by any person relied upon as the
basis for taking any action or making any decision.
KIB Consulting and its representative, cannot be held liable
or otherwise be responsible in any way for any advice, action
taken or decision made on the basis of the facts, surveys,
and opinions stated or expressed within this publication.
Tax and Custom Consulting
Tax Diagnostic Review
Tax Planning
Tax Compliance
Tax Dispute
Audit
Objection
Appeal
Tax ruling
Tax Reconciliation

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Tax Flash May 2022.pdf

  • 1. 1 TAX FLASH KIB E-newsletter May 2022 This Issue: - Palm Oil Export Ban - Indonesia's Economic Growth Q1-2022 - Russia-Ukraine War: Impact on Business - Setup Business in Indonesia Made Easy - Development of Start-ups in Indonesia As of April 28, 2022, the government started a ban on the export of palm oil and several of its derivative products. The ban is regulated in the Regulation of the Minister of Trade No. 22/2022. This ban was decided to overcome a shortage of domestic cooking oil and high oil prices. This policy was made to prioritize the needs of the country are met. President Jokowi stated that Indonesia is the largest palm oil producing country in the world, so it is ironic when the country has difficulties of cooking oils. Pada 28 April 2022, pemerintah memulai larangan ekspor minyak kelapa sawit dan sejumlah produk turunannya. Pelarangan tersebut diatur dalam Peraturan Menteri Perdagangan No. 22/2022. Larangan ini diputuskan untuk mengatasi kekurangan minyak goreng dalam negeri dan harga minyak yang tinggi. Kebijakan ini dibuat untuk memprioritaskan kebutuhan dalam negeri tercukupi. Presiden Jokowi menyatakan Indonesia adalah negara produsen minyak kelapa sawit terbesar di dunia, sehingga ironis ketika negara mengalami kesulitan minyak goreng. "Countries need taxes, foreign exchange needs a trade surplus, but meeting the basic needs of the community is a more important priority" ~ Joko Widodo (2022) Palm Oil Export Ban Pelarangan Ekspor Minyak Kelapa Sawit Isu Ini: - Pelarangan Ekspor Minyak Kelapa Sawit - Pertumbuhan Ekonomi Indonesia Kuartal I-2022 - Perang Rusia- Ukraina: Pengaruh Terhadap Bisnis - Mudahnya Mendirikan Perusahaan di Indonesia - Perkembangan Start- up di Indonesia
  • 2. 2 Ahmad Heri Firdaus, an economist from the Institute for Development and Finance (INDEF) doubts that this policy can directly lower the price of palm oil in the market, instead this policy will harm palm oil farmers. It is because the export ban causes the potential for excess raw materials and cooking oil production. If the production is reduced, the demand for raw materials will also decrease, which lead to price decrease for palm oil farmers. If the export ban takes effect for a full month in May, the country will lose 3 billion USD in foreign exchange, according to Bhima Yudhistira, Director of the Center of Economic and Law Studies (Celios). However, President Jokowi said that fulfilling the needs of the community is a more important priority. A recent development, President Jokowi revoked this ban, as of May 23, 2022. President Jokowi stated that the domestic cooking oil supply has returned to abundance and prices drop back. This shows that regulations in Indonesia can change very quickly, causing uncertainty. This uncertainty causes many companies to hesitate to invest in Indonesia. For example, Softbank decided to withdraw from investment to the Ibu Kota Nusantara (IKN). Ahmad Heri Firdaus, ekonom dari Institute for Development and Finance (INDEF) ragu bahwa kebijakan yang dibuat ini dapat langsung menurunkan harga minyak kelapa sawit di pasaran, melainkan akan merugikan petani kelapa sawit. Hal ini dikarenakan larangan ekspor menyebabkan potensi kelebihan bahan baku dan produksi minyak goreng. Jika produksi dikurangi maka permintaan bahan baku juga akan berkurang, yang kemudian menyebabkan harga menurun bagi petani kelapa sawit. Jika larangan ekspor berlaku satu bulan penuh pada bulan Mei maka negara akan kehilangan devisa sebesar 3 miliar dollar AS, menurut Direktur Center of Economic and Law Studies (Celios), Bhima Yudhistira. Namun, Presiden Jokowi mengatakan bahwa pemenuhan kebutuhan masyarakat merupakan prioritas yang lebih penting. Pada perkembangan terkini, Presiden Jokowi telah mencabut larangan ini pada tanggal 23 Mei 2022. Presiden Jokowi menyatakan pasokan minyak goreng dalam negeri sudah kembali melimpah dan harga sudah kembali turun. Hal ini menunjukkan peraturan di Indonesia dapat berubah dengan sangat cepat, sehingga menimbulkan ketidakpastian. Ketidakpastian seperti ini yang menyebabkan banyak perusahaan ragu untuk berinvestasi di Indonesia. Seperti contohnya, Softbank yang memutuskan mundur dari investasi ke Ibu Kota Nusantara (IKN).
  • 3. 3 Therefore, the role of a business consultant is needed in facilitating the investment process. Especially business consultants who follow regulatory developments and are involved in national organizations. KIB Consulting is one of the business consultants involved in the national organization, such as KADIN (Indonesian Chamber of Commerce and Industry) and continues to keep abreast of the constantly changing regulatory developments. Oleh karena itu, peran konsultan bisnis diperlukan dalam memudahkan proses berinvestasi. Terutama konsultan bisnis yang mengikuti perkembangan regulasi dan terlibat pada organisasi nasional. KIB Consulting menjadi salah satu konsultan bisnis yang terlibat dalam organisasi nasional, seperti KADIN (Kamar Dagang dan Industri Indonesia) dan terus mengikuti perkembangan peraturan yang terus menerus berubah.
  • 4. 4 Badan Pusat Statistik (BPS) mencatat pertumbuhan ekonomi Indonesia sebesar 5,01% secara tahunan (yoy) pada kuartal 1 tahun 2022. Dapat dikatakan pertumbuhan ekonomi di kuartal I-2022 ini stabil, dimana hampir sama dengan kuartal IV-2021 yaitu 5,02%. Menurut Menteri Koordinator Bidang Perekonomian Airlangga Hartarto, tingkat pertumbuhan ini berada di atas beberapa negara lain seperti Tiongkok (4,8%), Amerika Serikat (4,29%), Singapura (3,4%), Korea Selatan (3,07%), dan Jerman (4,0%). Meskipun pertumbuhan ekonomi Indonesia yang baik, Produk Domestik Bruto (PDB) per kapita Indonesia masih jauh di bawah beberapa negara ASEAN lainnya, terutama Singapura. Sehingga, kita masih perlu bekerja keras mengingat Indonesia adalah negara terbesar di ASEAN. Central Statistics Agency (BPS) recorded Indonesia's economic growth of 5.01% on an annual basis (yoy) in the first quarter of 2022. It can be said that economic growth in the Q1-2022 is stable, which is almost the same as the Q4-2021 which is 5.02%. According to Coordinating Minister for Economic Affairs Airlangga Hartarto, this growth rate is higher than some other countries such as China (4.8%), Singapore (3.4%), South Korea (3.07%), the United States (4.29%) and Germany (4.0%). Despite Indonesia's good economic growth, Indonesia's Gross Domestic Product (GDP) per capita is still far below some other ASEAN countries, especially Singapore. Therefore, we still need to work hard considering Indonesia is the largest country in ASEAN. Pertumbuhan Ekonomi Indonesia Kuartal I-2022 Indonesia’s Economic Growth Q1-2022
  • 5. 5 Processing Industry / Industri Pengolahan Commerce / Perdagangan Transportation & Warehousing / Transportasi & Pergudangan Construction / Konstruksi Others / Lainnya Industry / Lapangan Usaha: Menurut jenis lapangan usaha, Industri Pengolahan menjadi sumber pertumbuhan tertinggi pada kuartal I-2022 yaitu sebesar 1,06% (yoy). Berdasarkan pengeluaran, jenis pengeluaran yang menjadi sumber pertumbuhan tertinggi pada kuartal I-2022 adalah konsumsi rumah tangga sebesar 2,35% (yoy). According to the types of industry, the Processing Industry become the highest source of growth in the Q1-2022, which is 1.06% (yoy). Based on the type of spending, the spending that become the highest source of growth in the Q1- 2022 is household consumption of 2.35% (yoy). Household Consumption / Konsumsi Rumah Tangga Gross Fixed Capital Formation / Pembentukan Modal Tetap Bruto (PMTB) Net Export / Net Ekspor Others / Lainnya Spending / Pengeluaran: Kelompok provinsi di Pulau Jawa mendominasi struktur ekonomi Indonesia memberikan kontribusi terhadap Produk Domestic Bruto (PDB) sebesar 57,78 persen (yoy), dengan pertumbuhan ekonomi sebesar 5,07 persen dibanding kuartal I- 2021. The group of provinces on Java Island dominates Indonesia's economic structure contributing to Gross Domestic Product (GDP) of 57.78 percent (yoy), with economic growth of 5.07 percent compared to the Q1-2022.
  • 6. 6 Contribution / Kontribusi Growth / Pertumbuhan Setiap pulau menunjukkan pertumbuhan ekonomi yang positif pada kuartal I-2022 ini. Pertumbuhan ekonomi Pulau Sumatera sebesar 4,03%, Pulau Bali dan Nusa Tenggara bertumbuh sebesar 3,42%, Pulau Kalimantan sebesar 3,21%, Pulau Sulawesi sebesar 5,37%, Maluku dan Papua sebesar 10,75%. Each island showed positive economic growth in the Q1-2022. Sumatra's economic growth increased by 4.03%, Bali and Nusa Tenggara islands increased by 3.42%, Kalimantan Island increased by 3.21%, Sulawesi Island increased by 5.37%, Maluku and Papua increased by 10.75%.
  • 7. 7 Perang Rusia-Ukraina: Pengaruh Terhadap Bisnis Russia-Ukraine War: Impact on Business Kepala Badan Pusat Statistik, Margo Yuwono menyatakan bahwa perang Rusia-Ukraina mempengaruhi supply chain yang dimiliki Rusia dan Ukraina. Rusia merupakan eksportir minyak mentah terbesar kedua di dunia, eksportir batu bara terbesar ketiga, eksportir gas alam cair (LNG) terbesar ketujuh, dan eksportir gandum nomor satu di dunia. Sedangkan Ukraina merupakan eksportir seed oil nomor satu di dunia, eksportir jagung terbesar keempat, dan eksportir gandum terbesar kelima. Dengan demikian, konflik Rusia-Ukraina ini mendorong kenaikan harga komoditas di pasar global. Pada kuartal I tahun 2022, sejumlah komoditas unggulan ekspor Indonesia mengalami peningkatan harga, diantaranya minyak sawit mentah (CPO), batu bara, minyak mentah, timah, tembaga, dan nikel. Neraca Perdagangan Indonesia pada kuartal I tahun 2022 pun mengalami surplus sebesar 9,33 miliar USD. Head of the Central Statistics Agency (BPS), Margo Yuwono stated that the Russia-Ukraine war affected the supply chain owned by Russia and Ukraine. Russia is the world's second largest crude oil exporter, the third largest exporter of coal, the seventh largest exporter of liquefied natural gas (LNG), and the world's number one wheat exporter. Meanwhile, Ukraine is the world's number one exporter of seed oil, the fourth largest exporter of corn, and the fifth largest exporter of wheat. Therefore, this Russia-Ukraine conflict drove the rise in commodity prices in the global market. In the first quarter of 2022, several Indonesia's leading export commodities experienced price increases, including crude palm oil (CPO), coal, crude oil, tin, copper, and nickel. Indonesia's Trade Balance in the first quarter of 2022 thus had a surplus of 9.33 billion USD. Export / Ekspor Import / Impor
  • 8. 8 Terdapat peluang bisnis yang dapat muncul di tengah perang Rusia-Ukraina ini. Ketua Umum Kamar Dagang dan Industri (Kadin) Indonesia, Arsjad Rasjid menyatakan beberapa komoditas yang mengalami kenaikan harga dapat dimanfaatkan untuk mendapat keuntungan lebih dari kenaikan harga tersebut. Terdapat juga peluang diversifikasi ekspor, dimana selama ini ekspor bergantung hanya pada komoditas mineral. Peluang ekspor baru seperti mengekspor bahan baku besi, baja, dan aluminium ke negara-negara yang sebelumnya bergantung pada Rusia. Negara seperti Italia, Belgia, Turki, dan Filipina adalah negara-negara yang melakukan impor pada Rusia. Selain itu, Indonesia juga dapat memiliki peluang melakukan ekspor biomassa dan komponen kendaraan listrik lainnya kepada negara-negara di Eropa. Seperti peluang mengekspor nikel yang digunakan sebagai bahan produksi baterai mobil listrik, hal ini juga dapat mendukung pemerintah dalam program pembuatan baterai mobil listrik di Indonesia. There are business opportunities that can arise during this Russia-Ukraine war. Chairman of the Indonesian Chamber of Commerce and Industry (Kadin), Arsjad Rasjid stated that some commodities that have increased in price can be used to generate more profit from the price increase. There are also opportunities for export diversification, where exports used to depend only on mineral commodities. New export opportunities such as by exporting iron, steel, and aluminium raw materials to countries that previously depended on Russia. Countries such as Italy, Belgium, Turkey, and the Philippines are the importers of Rusia. In addition, Indonesia can also have the opportunity to export biomass and other electric vehicle components to countries in Europe. Such as, the opportunity to export nickel which used as an electric car battery production material, which can also support the government in the electric car battery manufacturing program in Indonesia.
  • 9. 9 Pendirian Perseroan Terbatas Perorangan Perseroan Terbatas Perorangan merupakan Badan Hukum perorangan yang memenuhi kriteria Usaha Mikro dan Kecil sesuai dengan peraturan perundang-undangan mengenai Usaha Mikro dan Kecil. Dalam PP No. 8 Tahun 2021 dijelaskan bahwa kriteria modal mikro adalah usaha dengan modal dibawah Rp.1.000.000.000 (satu miliar Rupiah) dan usaha kecil dengan modal antara Rp.1.000.000.000 (satu miliar Rupiah) sampai dengan Rp.5.000.000.000 (lima miliar Rupiah). 1. Syarat Mendirikan Perseroan Perorangan: - Perseroan Perorangan didirikan oleh Warga Negara Indonesia (WNI) dengan mengisi Peryataan Pendirian dalam Bahasa Indonesia. - Mempunyai Surat Pernyataan Pendirian. - Menyertakan KTP dan NPWP Pendiri. - Alamat Perseroan Perorangan perlu memenuhi syarat sesuai Peraturan Daerah Provinsi Daerah Khusus Ibukota Jakarta No. 1 Tahun 2014 Tentang Rencana Detail Tata Ruang Dan Peraturan Zonasi jika Perseroan berlokasi di Jakarta. - Perseroan perorangan wajib mempunyai modal dasar dan modal disetor (modal disetor minimal 25% dari modal dasar yang disertai dengan bukti penyetoran yang sah). Establishment of Sole Proprietorship Sole Proprietorship is an individual Legal Entity that meets the criteria for Micro and Small Enterprises in accordance with the laws and regulations concerning Micro and Small Enterprises. Based on PP No. 8 of 2021, the criteria for micro capital are businesses with capital below IDR 1,000,000,000 (one billion Rupiah) and small businesses with capital between IDR 1,000,000,000 (one billion Rupiah) to IDR 5,000,000,000 (five billion Rupiah). 1. Requirements for Establishing a Sole Proprietorship: - Sole Proprietorship established by Indonesian Citizen by filling in the Establishment Statement in Bahasa. - Required to have a Statement of Establishment. - Required to enclose founder’s ID Card and Tax ID Number. - The address of a Sole Proprietorship needs to meet the requirements according to the Regional Regulation of the Special Capital Region of Jakarta No. 1/2014 concerning Detailed Spatial Planning and Zoning Regulations if the Company is located in Jakarta. - Sole Proprietorship are required to have authorized capital and paid-up capital (paid-up capital at least 25% of the authorized capital accompanied by valid proof of deposit) Mudahnya Mendirikan Perusahaan di Indonesia Setup Business in Indonesia Made Easy
  • 10. 10 2. Proses Pendirian Perseroan Perorangan: - Pendirian dilakukan oleh 1 orang (statusnya tetap badan hukum yang selanjutnya disebut Perseroan Terbatas dengan minimal 2 pendiri dan pemegang saham biasa termasuk direktur). - Mempunyai kegiatan usaha mikro dan kecil. - Membuat Surat Pernyataan Pendirian sesuai dengan format pada lampiran PP No. 8 Tahun 2021 tentang Modal Usaha Mikro dan Kecil. - Pendaftaran secara elektronik Perseroan Perorangan melalui Menteri Hukum dan HAM RI. - Mengurus NPWP Perseroan Perorangan. - Mengurus Nomor Induk Berusaha (NIB) dan Izin usaha Perseroan Perorangan. Pendirian Perusahaan Penanaman Modal Asing Perusahaan Penanaman Modal Asing (PMA) merupakan bentuk perseroan terbatas yang didalamnya terdapat penyertaan modal asing, baik sepenuhnya ataupun yang berpatungan dengan penanam modal dalam negeri. Proses pendirian PMA dimulai dari penentuan penanam modal dan nilai investasi. Sesuai dengan Peraturan Badan Koordinasi Penenaman Modal 6/2018 tentang Pedoman dan Tata Cara Perizinan dan Fasilitas Penanaman Modal, penanam modal mencakup penanam modal dalam negeri dan penanam modal luar negeri. 2. The process for the establishment of Sole Proprietorship: - Establishment is carried out by 1 person (status remains a legal entity hereinafter referred to as a Limited Liability Company with a minimum of 2 founders and common shareholders including directors). - Have micro and small business activities - Make a Statement of Establishment in accordance with the format in the attachment of PP No. 8 of 2021 concerning Micro and Small Business Capital. - Electronic registration of Sole Proprietorship through the Minister of Law and Human Rights of the Republic of Indonesia. - Manage Sole Proprietorship Tax ID Number. - Manage Business Registration Number and Business Permit. Foreign Direct Investment Company Setup Foreign Direct Investment company (FDI) is a form of limited liability company in which include the investment of foreign capital, either fully or in joint investment with domestic investors. The process of establishing FDI starts with determining the investors and the investment value. As per the Regulation of the Investment Coordinating Board 6/2018 concerning Guidelines and Procedures for Licensing and Investment Facilities, investors include domestic investors and foreign investors.
  • 11. 11 Persyaratan nilai investasi Perusahaan Penanaman Modal Asing (PMA): - Memiliki investasi minimal 10 miliar Rupiah. - Memiliki modal ditempatkan dan disetor sebesar 2,5 miliar Rupiah. - Persentase kepemilikian dihitung berdasarkan nilai nominal saham. - Pemegang saham memiliki nilai nominal saham paling sedikit 10 juta Rupiah. Investment value requirements of Foreign Investment Companies (FDI): - Have an investment minimum of IDR 10 billion. - It has an issued capital and paid-up capital of IDR 2.5 billion. - The percentage of ownership is calculated based on the nominal value of the stock. - Shareholders have a stock nominal value minimum of IDR 10 million. Investors & Investment Value / Penanam Modal & Nilai Investasi FDI’s Deed of Establishment / Akta Pendirian PMA Decree / Surat Ketetapan Approval from Minister of Law and Human Rights / Persetujuan dari Menteri Hukum dan HAM Apply for TAX ID / Permohonan NPWP Business Identification Number / Nomor Induk Berusaha (NIB) Business Liscense / Izin Usaha 1 2 3 4 5 6 7
  • 12. 12 Berikutnya, pembuatan akta pendirian PMA. Berdasarkan Pasal 7 ayat (1) UUPT, Akta Pendirian perseroan terbatas dibuat dengan akta notaris dalam Bahasa Indonesia. Sehingga akta PMA juga dibuat dengan akta notaris dalam Bahasa Indonesia. Kemudian, dibutuhkan persetujuan dari Menteri Hukum dan HAM Indonesia untuk mengesahkan perusahaan perseroan terbatas. Menteri kemudian akan mengeluarkan Surat Ketetapan bahwa PT PMA telah berdiri secara sah sebagai badan usaha yang berbentuk badan hukum. Setelah itu, melakukan permohonan pembuatan NPWP kepada kantor pajak setempat untuk mendapatkan nomor, kartu serta Surat Keterangan Terdaftar Pajak. Berdasarkan Peraturan Pemerintah No. 24 Tahun 2018 tentang Pelayanan Perizinan Berusaha Terintegrasi secara Elektronik, PMA perlu melakukan pendaftaran melalui OSS (Online Single Submission) untuk memperoleh Nomor Induk Berusaha (NIB). NIB digunakan sebagai Tanda Daftar Perusahaan (TDP), Angka Pengenal Importir (API), dan hak akses kepabeanan. PMA yang telah mendapatkan NIB wajib untuk memiliki Izin Usaha, PMA yang telah mendapatkan Izin Usaha harus memenuhi persyaratan Izin Lokasi, Izin Lokasi Perairan, Izin Lingkungan dan Izin Mendirikan Bangunan di wilayah usahanya. Next, the making of the FDI’s deed of establishment. Based on Article 7 paragraph (1) of the UUPT (Company Law), the Deed of Establishment of a limited liability company is made by notarial deed in the Bahasa. Therefore, the FDI’s deed of establishment is also made with a notarial deed in Bahasa. Then, approval from the Minister of Law and Human Rights of Indonesia needed to establish limited liability company. The Minister will then issue a Decree that FDI company has been legally established as a business entity in the form of a legal entity. After that, apply for the making of Tax ID to the local tax office to get a number, card, and Tax Registered Certificate. Based on Government Regulation No. 24 of 2018 concerning Electronically Integrated Business Licensing Services, FDI need to register through OSS (Online Single Submission) to obtain a Business Identification Number or NIB. NIB used as a Company Registration Identification (TDP), Importer Identification Number (API), and customs access rights. FDI who have obtained NIB are required to have a Business License, FDI who have obtained a Business License must meet the requirements of Location Permit, Aquatic Location Permit, Environmental Permit and Building Construction Permit in their business area.
  • 13. 13 Start-up is defined as a new business with the use of information technology. The history of start- ups itself remains unclear, but the beginning of start-ups is often associated with the dot.com era in the 90s. In that era, the internet became well- known and became a new business opportunity. Start-ups are different from conventional businesses because the nature of start-ups is constantly changing. It is because start-ups always prioritize innovation and adaptation so it could meet the market demand. Start-ups in Indonesia also started from global market that was open through the development of the internet. Indonesia has a great opportunity to form a start-up company because of its high population, so the purchasing power of the community is high as well. As the needs of the community is huge, start-up companies in Indonesia are able to offer various solutions for their needs. Based on the Startup Ranking report, Indonesia is currently ranked fifth with the most start-up companies in the world on 2022 after the United States, India, United Kingdom, and Canada. It is reported that Indonesia has 2,346 start-ups in the country. Development of Start-ups in Indonesia Perkembangan Start-up di Indonesia Start-up diartikan sebagai usaha baru dengan pemanfaatan teknologi informasi. Sejarah start- up sendiri masih kurang jelas, namun lahirnya start-up seringkali dikaitkan dengan era dot.com pada tahun 90-an. Di era tersebut, internet semakin dikenal dan menjadi peluang bisnis yang baru. Start-up berbeda dari bisnis pada umumnya, karena start-up memiliki natur yang terus-menerus berubah. Hal ini dikarenakan start- up selalu mengutamakan inovasi dan adaptasi sehingga mampu memenuhi permintaan pasar. Start-up di Indonesia juga berawal dari pasar global yang terbuka melalui perkembangan internet. Indonesia berpeluang besar untuk membentuk perusahaan start-up karena jumlah penduduknya yang tinggi sehingga menghasilkan daya beli masyarakat yang tinggi juga. Atas kebutuhan masyarakat yang besar, maka perusahaan start-up di Indonesia mampu menawarkan berbagai solusi bagi kebutuhan mereka. Berdasarkan laporan dari Startup Ranking, saat ini Indonesia menduduki peringkat kelima dengan perusahaan start-up terbanyak di dunia pada tahun 2022 setelah Amerika Serikat, India, Britania Raya, dan Kanada. Tercatat bahwa Indonesia memiliki 2.346 start-up di dalam negeri.
  • 14. 14 United States / Amerika Serikat India / India United Kingdom / Britania Raya Canada / Kanada Indonesia / Indonesia Germany / Jerman Australia / Australia France / Perancis Spain / Spanyol Brazil / Brasil Masa depan start-up di Indonesia sangat menjanjikan seiring dengan perusahaan- perusahaan start-up baru yang terus bermunculan. Saat ini, Indonesia memiliki satu perusahaan start-up Decacorn atau start-up dengan nilai valuasi lebih dari 10 miliar dollar AS, yaitu GoTo (perusahaan merger Gojek dan Tokopedia) dan memiliki beberapa perusahaan start-up Unicorn (nilai valuasi lebih dari 1 miliar dollar AS). Perusahaan start-up mampu membentuk diri kembali sesuai dengan tuntutan keadaan yang berubah melalui inovasi dan ide baru. Terutama di saat pandemi COVID-19, beberapa perusahaan seperti perusahaan penyedia layanan konsultasi kesehatan secara online mampu memberikan ide- ide baru sehingga dapat menjadi jenis perusahaan start-up di Indonesia yang diuntungkan dari masa pandemi ini. The future of start-ups in Indonesia is very promising as new start-up companies that continue to emerge. Currently, Indonesia has one Decacorn start-up company or start-up with a valuation of more than 10 billion USD, namely GoTo (a merger company of Gojek and Tokopedia) and has several Unicorn start-up companies (valuation of more than 1 billion USD). Start-up companies are able to remold themselves according to the demands of the condition through innovation and new ideas. Especially during the COVID-19 pandemic, some companies such as online health consulting service providers can provide new ideas, so they are able to become the type of start-up companies in Indonesia that benefited from this pandemic. Start-ups
  • 15. 15 Several Indonesian start-up companies have begun to spread their wings to the Southeast Asian market. One of them is Gojek which has been present in Singapore and Vietnam. In addition, Bukalapak spread their shipping service to Malaysia, Singapore, Hong Kong, and Taiwan. As well as Modalku, a digital funding platform for MSMEs (Micro Small Medium Enterprises) based on financial technology has been present in Singapore, Malaysia, and Thailand. These are the real examples that make the future of start-ups in Indonesia very promising. Beberapa perusahaan start-up Indonesia telah mulai melebarkan sayap ke pasar Asia Tenggara. Salah satunya Gojek yang telah hadir di Singapura dan Vietnam. Selain itu, Bukalapak memperluas layanan pengiriman barang mereka ke Malaysia, Singapura, Hongkong, dan Taiwan. Begitu juga Modalku sebagai platform pendanaan digital untuk UMKM (Usaha Mikro Kecil dan Menengah) berbasis teknologi finansial, telah hadir di Singapura, Malaysia, dan Thailand. Inilah contoh- contoh nyata yang membuat masa depan start-up di Indonesia sangat menjanjikan.
  • 16. 16 Business Consulting Business Setup Business Matching Investigation Merger & Acquisition Financial Valuation Due Diligence: Operational, Legal, Accounting, Tax Outstanding Debt Collection Business & Asset Appraisal Transfer Pricing Documentation (TP-Doc) Company Setup & Liquidation Copyrights & Patent Dispute Copyrights & Patent Registration Legal Dispute Settlement PT. Konsultan Indonesia Bersama (KIB Consulting) is a boutique company serving Business, Finance, Accounting and Tax Advisory since 2008. KIB has been immensely successful in creating a local business network of small- medium-and-big businesses. We highly adept intelligent workforce that can help a company achieve their mission-critical projects and goals. Keeping pace with projects and being on the look-out for every opportunity to grow with our clients has become our mission statement. KIB commits to bring the best suited services for our clients and stakeholders. All of our resources are multifaceted and come with years of commended performance. Project completion rate of our consultants is 97%, 3% is attributed to unforeseen situations like changes of clients’ decision issues, natural disaster, etc. We appreciate the experience that our team bring and together we thrive to grow and prosper together. Accounting and Assurance Accounting Preparer Independent Audit Actuarial report (PSAK 24) About Us CONTACT US Phone: (021) 22677883 Bambang B. Suwarso bambang.suwarso@kib-consulting.com Rachmat Kurniawan rachmat@kib-consulting.com Yosefine Amelia yosefine@kib-consulting.com Addresses: North Jakarta -14450 KIB Building Jalan Pluit Barat 1 no. 55 Gold Coast Tower Eiffel Eiffel Unit N Pantai Indah Kapuk www.kib-consulting.com Disclaimer: The facts and opinions stated or expressed in this publication are for information purposes only, and are not necessary and/or must not be relied upon as being to those of the publisher or of the Institutions for which the contributing authors work. Although every part of content has been taken to ensure the accuracy of the information contained within this publication, it should not be by any person relied upon as the basis for taking any action or making any decision. KIB Consulting and its representative, cannot be held liable or otherwise be responsible in any way for any advice, action taken or decision made on the basis of the facts, surveys, and opinions stated or expressed within this publication. Tax and Custom Consulting Tax Diagnostic Review Tax Planning Tax Compliance Tax Dispute Audit Objection Appeal Tax ruling Tax Reconciliation