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Effective May 2024, Indonesia's Directorate General of Immigration (DGI) began its expansion of immigration compliance checks of foreign nationals who are residing in or visiting the country. These checks will be conducted randomly, without prior notification to individuals. As part of these checks, the DGI will review several aspects of these individuals, including whether the activities they conduct in Indonesia are authorized under their immigration category. Those found to be non-compliant with immigration regulations may be subject to administrative and legal sanctions depending on the severity of the violation.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.