#Merger

Merger Rules Revised, Danantara Granted a “Red Carpet” for State-Owned Enterprises Restructuring

The amendment to PMK No. 1/ of 2026 shortens the post-merger business continuity period to four years and opens a broader scope for state-owned enterprises restructuring by Danantara. This analysis examines its implications for corporate flexibility, tax certainty, and consolidation strategies. 

Apr 13, 2026

Tax Provisions on SOE Restructuring Amended, Use of Book Value Now Under Danantara’s Authority 

Jan 28, 2026

Examining SOE Restructuring Trends Through Tax Lenses

This article reviews the restructuring of state-owned enterprises (SOEs) from the tax perspective, including schemes of merger and acquisition, divestment, and the use of book value in business restructuring. 

Jan 14, 2026

Government to Revise Merger and Acquisition Tax Rules, IDX Respons Positively

The Indonesian government is considering revising tax regulations to support mergers and acquisitions, aiming to enhance business efficiency amid the impact of U.S. trade tariffs.

Apr 15, 2025

JUSTISE Webinar: Legal and Tax Aspects of Acquisitions and Mergers

Mergers and acquisitions are one of the strategies often taken by companies in developing their business. However, in conducting Mergers and Acquisitions, it is necessary to consider the procedures comprehensively. 

Jun 24, 2024