The material contained in this Guide was assembled at January 1, 1999 and, unless otherwise indicated, is based on information available at that time. This Guide has been prepared for the assistance of those interested in doing business in Indonesia. It is not intended to cover exhaustively the subjects it highligts but rather to answer some of the important, broad questions that may arise. When specific problems occur in practice, it will often be necessary to refer to the laws, regulations and decisions of the country and to obtain appropriate accounting and legal advice.

Tabel of content:
Chapter 1 Indonesia – A profile
Chapter 2 Business environment
Chapter 3 Foreign investment and trade opportunities
Chapter 4 Investment incentives
Chapter 5 Restrictions on foreign investment and investors
Chapter 6 Regulatory environment
Chapter 7 Banking and finance
Chapter 8 Exporting to Indonesia
Chapter 9 Business entities
Chapter 10 Labor relations and social security
Chapter 11 Audit requirements and practices
Chapter 12 Accounting principles and practices
Chapter 13 Tax system
Chapter 14 Tax administration
Chapter 15 Taxation of corporations
Chapter 16 Taxation of foreign corporations
Chapter 17 Taxation of shareholders
Chapter 18 Taxation of foreign operations
Chapter 19 Partnerships and joint ventures
Chapter 20 Taxation of individuals
Chapter 21 Taxation of trust and states
Chapter 22 Value-added tax
Chapter 23 Other indirect taxes
Chapter 24 Tax treaties
Chapter 25 Introduction to PricewaterhouseCoopers