Can foreigners operate a tax consulting business in Indonesia?

Yes. KBLI 69202 (Aktivitas Konsultansi Pajak) is TERBUKA — open to 100% foreign ownership via PT PMA. No local Indonesian partner required.

What license is required for KBLI 69202?

KBLI 69202 has a Rendah risk classification. Required license: NIB. Processing time: Otomatis.

KBLI 69202 is the Indonesian business classification code for "Aktivitas Konsultansi Pajak" (Tax Consulting). It falls under Section M of KBLI 2025, the Indonesian Standard Industrial Classification updated by BPS (Regulation 7/2025), effective June 18, 2026.

How did KBLI 69202 change from KBLI 2020 to 2025?

KBLI 69202 was mapped from previous code 69202 (KBLI 2020). All businesses must migrate to KBLI 2025 by June 18, 2026 per BPS Regulation 7/2025.

KBLI 69202★ Gold-Tier Intel

Tax Consulting

Aktivitas Konsultansi Pajak

🔬 Section M — Professional, Scientific & Technical

✅Open· 100% ForeignLow RiskDirect Match

Tax Consulting Activities — This covers providing tax advisory services, including preparing corporate and individual tax returns. It also includes representing clients before tax officials or tax courts. This code is specific to tax professionals helping businesses optimize and comply with local tax regulations.

Licensing & Requirements

What You Need

Risk LevelLow (Rendah)

License TypeNIB

ProcessingOtomatis

Foreign Ownership100% Open

AuthorityBKPM / OSS

PP28/2025 Licensing Data1 scale

Mikro, Kecil, Menengah, BesarLow RiskNIB⏱ OtomatisFiktif Positif

Post-License Obligations3

Menyampaikan LKPM melalui Sistem OSS per triwulan

Advokat yang bekerja pada Kantor Advokat wajib mendapatkan Surat Keputusan Pengangkatan Advokat dari Organisasi Advokat, yang salinannya disampaikan kepada Mahkamah Agung dan Kementerian Hukum, serta berkegiatan sesuai ketentuan perundang-undangan

Advokat Asing yang bekerja pada Kantor Advokat, wajib memilki izin kerja berdasarkan rekomendasi dari Organisasi Advokat dan Kementerian Hukum, serta berkegiatan sesuai ketentuan perundang-undangan

PT PMA incorporation— notary deed, AHU registration, TDP (~2–4 weeks)

NIB via OSS— register on oss.go.id, select this code, issued automatically (1–3 days)

Submit quarterly investment activity report (LKPM) via OSS— post-license obligation

Advokat yang bekerja pada Kantor Advokat wajib mendapatkan Surat Keputusan Pengangkatan Advokat dari...— post-license obligation

Advokat Asing yang bekerja pada Kantor Advokat, wajib memilki izin kerja berdasarkan rekomendasi dar...— post-license obligation

Authority

PMA

2020 → 2025

Unchanged from KBLI 2020 — direct match.

Bali Intelligence

PT PMA Setup

IDR 20.000.000

Company registration, KBLI, NIB, domicile

Virtual Office

IDR 5.000.000

Legal address for your PT PMA in Bali

5,000+ companies registered since 2020

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