Earn in Indonesia — RPTKA first, DKP-TKA US$100/month, Second Home ≠ work

RPTKA is the default for local hire

An employer must obtain RPTKA approval before a foreign national starts work (

yes

Source PP 34/2021 on Utilization of Foreign Workers — employer must obtain RPTKA approval before employing a foreign national; processed via Kemnaker TKA Online

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Filings go through TKA Online (

yes

Source Ministry of Manpower TKA Online portal — tka-online.kemnaker.go.id

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

The old standalone IMTA card is no longer the current instrument (

yes

Source Presidential Regulation 20/2018 abolished standalone IMTA; PP 34/2021 / Permenaker 8/2021 use Pengesahan RPTKA + notification in place of a separate IMTA document

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

DKP-TKA — the employer compensation fund

Employers pay DKP-TKA (

yes

Source Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month — Pemberi Kerja TKA wajib membayar

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

) at

100 USD/month

Source Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

yes

Source Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month — per jabatan per orang per bulan

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

under Permenaker 8/2021 implementing PP 34/2021.

Engagements shorter than one month still owe a full month (

yes

Source Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month ayat (3) — TKA less than one month still pays one full month of DKP-TKA

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Some categories are exempt (

yes

Source Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month ayat (2) — exemptions for government, foreign missions, international bodies, social/religious institutions, and certain education posts

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

) — government, foreign missions, international bodies, social/religious institutions, and certain education posts — confirm on the live regulation before assuming you are inside the carve-out.

Closed positions — 18 HR / personalia roles

Kepmenaker 349/2019

Source Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — operative closed-list instrument; revokes Menakertrans 40/2012

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

lists

18 positions

Source Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — annex DAFTAR KATEGORI JABATAN TERTENTU YANG DILARANG (18 rows)

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

closed to foreign workers. The list is personnel work, not a general job ban (

yes

Source Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — every annex row is a personnel / HR / industrial-relations / career-admin role

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

): Personnel Director (

yes

Source Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — annex row 1, ISCO/KBJI 1210 Personnel Director / Direktur Personalia

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

), HR Manager (

yes

Source Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — annex row 3, ISCO/KBJI 1232 Human Resources Manager / Manajer Personalia

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

), Industrial Relations Manager (

yes

Source Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — annex row 2, ISCO/KBJI 1232 Industrial Relations Manager

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

), plus recruitment / placement / career-admin supervisors and specialists. That closed list implements PP 34/2021 Art 11 (

yes

Source PP 34/2021 tentang Penggunaan Tenaga Kerja Asing — Pasal 10–11 (JDIH Kemnaker / TKA Online PDF; OCR of official scan 14/8/2026) — Pasal 11(1): Pemberi Kerja TKA dilarang mempekerjakan TKA pada jabatan yang mengurusi personalia

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

) — the Minister sets the concrete titles (

yes

Source PP 34/2021 tentang Penggunaan Tenaga Kerja Asing — Pasal 10–11 (JDIH Kemnaker / TKA Online PDF; OCR of official scan 14/8/2026) — Pasal 11(2): jabatan personalia ditetapkan oleh Menteri; operative list = Kepmenaker 349/2019

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Art 10 also bars dual positions in the same company (

yes

Source PP 34/2021 tentang Penggunaan Tenaga Kerja Asing — Pasal 10–11 (JDIH Kemnaker / TKA Online PDF; OCR of official scan 14/8/2026) — Pasal 10: Pemberi Kerja TKA dilarang mempekerjakan TKA rangkap jabatan dalam perusahaan yang sama

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

Full closed list: 1210 Personnel Director · 1232 Industrial Relations Manager · 1232 Human Resources Manager · 1232 Personnel Development Supervisor · 1232 Personnel Recruitment Supervisor · 1232 Personnel Placement Supervisor · 1232 Employee Career Development Supervisor · 4190 Personnel Declare Administrator · 2412 Personnel and Careers Specialist · 2412 Personnel Specialist · 2412 Career Advisor · 2412 Job Advisor · 2412 Job Advisor and Counseling · 2412 Employee Mediator · 4190 Job Training Administrator · 2412 Job Interviewer · 2412 Job Analyst · 2412 Occupational Safety Specialist.

Open positions sit on a different instrument:

Kepmenaker 228/2019

Source Kepmenaker 228/2019 — Jabatan Tertentu yang Dapat Diduduki oleh Tenaga Kerja Asing (JDIH Kemnaker PDF; 146-page annex of open positions — structure filed, not every row)

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

(

146 pages

Source Kepmenaker 228/2019 JDIH PDF page count — long sector annex; confirm the specific title on TKA Online before filing RPTKA

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

annex). Confirm the exact title on TKA Online before the employer files RPTKA.

Stay stamps that are not work

Client trapSecond Home is not work authority (

yes

Source Kemlu/Imigrasi Golden Visa booklet — Second home visa is not eligible to work

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Neither is a tourist/visit stay (

yes

Source PP 34/2021 framework — gainful employment of a foreign national requires RPTKA approval; a visit/tourist stamp is not an RPTKA approval

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). After RPTKA you still need the matching immigration stay (

yes

Source Practice under Imigrasi + Kemnaker — RPTKA approval precedes work-class VITAS/ITAS; stay and manpower are separate doors

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

Earn atlas — first six clusters

Same DNA as the Vietnam field map: doors only, no salary table, no job board. These six clusters are filed because the labour trap is real and the cells exist. The long tail waits for primary text — we do not ship forty empty stubs.

Clusters on this destination:

6 clusters

Source Product atlas — first filed clusters for /indonesia/earn (teaching, diving, hospitality, own-business, legal, tech); position-list / HR-prohibition line-by-line still open

Checked Aug 2026 · Band low · Status fresh

Method: figures past 2× SLA hide. See /method · /status · /changelog.

Evidence and sources25 dated facts for Indonesia earn — RPTKA first, Second Home is not work

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

An approved Foreign Manpower Utilization Plan (RPTKA) is required before a foreign national starts local employment
PP 34/2021 on Utilization of Foreign Workers — employer must obtain RPTKA approval before employing a foreign national; processed via Kemnaker TKA Online
yes
Source PP 34/2021 on Utilization of Foreign Workers — employer must obtain RPTKA approval before employing a foreign national; processed via Kemnaker TKA Online
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
RPTKA / foreign-worker filings go through TKA Online
Ministry of Manpower TKA Online portal — tka-online.kemnaker.go.id
yes
Source Ministry of Manpower TKA Online portal — tka-online.kemnaker.go.id
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
A standalone IMTA work-permit card is no longer the current instrument — RPTKA approval/notification replaced it
Presidential Regulation 20/2018 abolished standalone IMTA; PP 34/2021 / Permenaker 8/2021 use Pengesahan RPTKA + notification in place of a separate IMTA document
yes
Source Presidential Regulation 20/2018 abolished standalone IMTA; PP 34/2021 / Permenaker 8/2021 use Pengesahan RPTKA + notification in place of a separate IMTA document
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Second Home / E33 stay is not work authority
Kemlu/Imigrasi Golden Visa booklet — Second home visa is not eligible to work
yes
Source Kemlu/Imigrasi Golden Visa booklet — Second home visa is not eligible to work
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
A tourist or visit stay is not by itself authority to take local employment
PP 34/2021 framework — gainful employment of a foreign national requires RPTKA approval; a visit/tourist stamp is not an RPTKA approval
yes
Source PP 34/2021 framework — gainful employment of a foreign national requires RPTKA approval; a visit/tourist stamp is not an RPTKA approval
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Work authority still needs the matching immigration stay (work-class VITAS/ITAS) after RPTKA
Practice under Imigrasi + Kemnaker — RPTKA approval precedes work-class VITAS/ITAS; stay and manpower are separate doors
yes
Source Practice under Imigrasi + Kemnaker — RPTKA approval precedes work-class VITAS/ITAS; stay and manpower are separate doors
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
DKP-TKA / DKPTKA compensation amount
Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month
100 USD/month
Source Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
DKP-TKA is charged per position per person per month
Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month — per jabatan per orang per bulan
yes
Source Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month — per jabatan per orang per bulan
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
DKP-TKA is an employer obligation, not a personal tourist fee
Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month — Pemberi Kerja TKA wajib membayar
yes
Source Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month — Pemberi Kerja TKA wajib membayar
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Some employer categories are exempt from DKP-TKA
Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month ayat (2) — exemptions for government, foreign missions, international bodies, social/religious institutions, and certain education posts
yes
Source Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month ayat (2) — exemptions for government, foreign missions, international bodies, social/religious institutions, and certain education posts
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Engagements under one month still owe a full month of DKP-TKA
Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month ayat (3) — TKA less than one month still pays one full month of DKP-TKA
yes
Source Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month ayat (3) — TKA less than one month still pays one full month of DKP-TKA
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Filed earn-atlas clusters on this destination
Product atlas — first filed clusters for /indonesia/earn (teaching, diving, hospitality, own-business, legal, tech); position-list / HR-prohibition line-by-line still open
6 clusters
Source Product atlas — first filed clusters for /indonesia/earn (teaching, diving, hospitality, own-business, legal, tech); position-list / HR-prohibition line-by-line still open
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Second Home does not authorise teaching for an Indonesian employer
Stack: id_second_home_not_work_authority + id_rptka_required_before_foreign_work — Second Home E33 does not authorise local teaching
yes
Source Stack: id_second_home_not_work_authority + id_rptka_required_before_foreign_work — Second Home E33 does not authorise local teaching
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Instrument that lists positions closed to foreign workers
Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — operative closed-list instrument; revokes Menakertrans 40/2012
Kepmenaker 349/2019
Source Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — operative closed-list instrument; revokes Menakertrans 40/2012
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Number of positions closed to foreign workers
Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — annex DAFTAR KATEGORI JABATAN TERTENTU YANG DILARANG (18 rows)
18 positions
Source Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — annex DAFTAR KATEGORI JABATAN TERTENTU YANG DILARANG (18 rows)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
The closed list is personnel / HR work — not a general job ban
Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — every annex row is a personnel / HR / industrial-relations / career-admin role
yes
Source Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — every annex row is a personnel / HR / industrial-relations / career-admin role
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Closed positions (ISCO/KBJI + English title)
Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — full annex English titles with ISCO/KBJI codes, read line-by-line
1210 Personnel Director · 1232 Industrial Relations Manager · 1232 Human Resources Manager · 1232 Personnel Development Supervisor · 1232 Personnel Recruitment Supervisor · 1232 Personnel Placement Supervisor · 1232 Employee Career Development Supervisor · 4190 Personnel Declare Administrator · 2412 Personnel and Careers Specialist · 2412 Personnel Specialist · 2412 Career Advisor · 2412 Job Advisor · 2412 Job Advisor and Counseling · 2412 Employee Mediator · 4190 Job Training Administrator · 2412 Job Interviewer · 2412 Job Analyst · 2412 Occupational Safety Specialist
Source Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — full annex English titles with ISCO/KBJI codes, read line-by-line
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Personnel Director is closed to foreign workers
Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — annex row 1, ISCO/KBJI 1210 Personnel Director / Direktur Personalia
yes
Source Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — annex row 1, ISCO/KBJI 1210 Personnel Director / Direktur Personalia
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Human Resources Manager is closed to foreign workers
Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — annex row 3, ISCO/KBJI 1232 Human Resources Manager / Manajer Personalia
yes
Source Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — annex row 3, ISCO/KBJI 1232 Human Resources Manager / Manajer Personalia
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Industrial Relations Manager is closed to foreign workers
Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — annex row 2, ISCO/KBJI 1232 Industrial Relations Manager
yes
Source Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — annex row 2, ISCO/KBJI 1232 Industrial Relations Manager
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Instrument that lists positions open to foreign workers
Kepmenaker 228/2019 — Jabatan Tertentu yang Dapat Diduduki oleh Tenaga Kerja Asing (JDIH Kemnaker PDF; 146-page annex of open positions — structure filed, not every row)
Kepmenaker 228/2019
Source Kepmenaker 228/2019 — Jabatan Tertentu yang Dapat Diduduki oleh Tenaga Kerja Asing (JDIH Kemnaker PDF; 146-page annex of open positions — structure filed, not every row)
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Pages in the permitted-position annex PDF
Kepmenaker 228/2019 JDIH PDF page count — long sector annex; confirm the specific title on TKA Online before filing RPTKA
146 pages
Source Kepmenaker 228/2019 JDIH PDF page count — long sector annex; confirm the specific title on TKA Online before filing RPTKA
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
A foreign worker may not hold dual positions in the same company
PP 34/2021 tentang Penggunaan Tenaga Kerja Asing — Pasal 10–11 (JDIH Kemnaker / TKA Online PDF; OCR of official scan 14/8/2026) — Pasal 10: Pemberi Kerja TKA dilarang mempekerjakan TKA rangkap jabatan dalam perusahaan yang sama
yes
Source PP 34/2021 tentang Penggunaan Tenaga Kerja Asing — Pasal 10–11 (JDIH Kemnaker / TKA Online PDF; OCR of official scan 14/8/2026) — Pasal 10: Pemberi Kerja TKA dilarang mempekerjakan TKA rangkap jabatan dalam perusahaan yang sama
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
PP 34/2021 bars foreign workers from personalia / HR positions
PP 34/2021 tentang Penggunaan Tenaga Kerja Asing — Pasal 10–11 (JDIH Kemnaker / TKA Online PDF; OCR of official scan 14/8/2026) — Pasal 11(1): Pemberi Kerja TKA dilarang mempekerjakan TKA pada jabatan yang mengurusi personalia
yes
Source PP 34/2021 tentang Penggunaan Tenaga Kerja Asing — Pasal 10–11 (JDIH Kemnaker / TKA Online PDF; OCR of official scan 14/8/2026) — Pasal 11(1): Pemberi Kerja TKA dilarang mempekerjakan TKA pada jabatan yang mengurusi personalia
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
The personalia ban’s concrete list is set by ministerial decree (Kepmenaker 349/2019)
PP 34/2021 tentang Penggunaan Tenaga Kerja Asing — Pasal 10–11 (JDIH Kemnaker / TKA Online PDF; OCR of official scan 14/8/2026) — Pasal 11(2): jabatan personalia ditetapkan oleh Menteri; operative list = Kepmenaker 349/2019
yes
Source PP 34/2021 tentang Penggunaan Tenaga Kerja Asing — Pasal 10–11 (JDIH Kemnaker / TKA Online PDF; OCR of official scan 14/8/2026) — Pasal 11(2): jabatan personalia ditetapkan oleh Menteri; operative list = Kepmenaker 349/2019
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026

Next doors

Stay · Tax
Contrast: Thailand earn · Philippines earn.

Common questions

What is an RPTKA?

Rencana Penggunaan Tenaga Kerja Asing — the Foreign Manpower Utilization Plan that an Indonesian employer must get approved by the Ministry of Manpower before a foreign national starts local employment. Filings run through TKA Online.

What is DKP-TKA?

Dana Kompensasi Penggunaan Tenaga Kerja Asing — the compensation fund the employer must pay for each foreign worker. Permenaker 8/2021 sets it at US$100 per position per person per month. It is an employer obligation, not a tourist fee you buy at the airport.

Do I still need an IMTA?

Not as a standalone card. The old IMTA document was abolished; today's instrument is RPTKA approval (Pengesahan) plus the electronic notification workflow under PP 34/2021.

Can I work on a Second Home or tourist visa?

No for Second Home E33 — the Golden Visa booklet states it is not eligible to work. A tourist/visit stamp is not RPTKA approval. Local hire needs manpower approval, DKP-TKA payment by the employer, and a matching work-class stay.

Can a foreigner be an HR manager in Indonesia?

No. Kepmenaker 349/2019 closes 18 positions to foreign workers — all of them personnel / HR / industrial-relations / career-admin roles, including Human Resources Manager and Personnel Director. The open-position annex is a different instrument (Kepmenaker 228/2019).

Labour permission is a Indonesia door. Treaty and home-side traps sit on the filed passport overlays.

Eight passports · Indonesia

Passport overlays for Indonesia

Passport	Treaty	Short-stay	Relief	Open
Australia	yes Source DJP (pajak.go.id) tax treaty register — Australia P3B in force (effective 1993-07-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → habitual abode → closer economic and personal relations Source Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	120 days Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Article 24 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Indonesia tax
Singapore	yes Source DJP (pajak.go.id) tax treaty register — Singapore P3B in force (effective 2022-01-01) (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source SG–ID Art 15 — 183 days in any 12-month period — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–ID Art 15 — 183 days in any 12-month period — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Indonesia tax
South Korea	yes Source DJP (pajak.go.id) tax treaty register — South Korea P3B in force (effective 1990-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → mutual agreement Source South Korea–Indonesia P3B Art 4(2) (heading: RESIDENT), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source KR–ID Art 15 — 183 days in the fiscal year concerned — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–ID Art 15 — 183 days in the fiscal year concerned — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Indonesia tax
China	yes Source DJP (pajak.go.id) tax treaty register — China P3B in force (effective 2004-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → mutual agreement Source China–Indonesia P3B Art 4(2) (heading: RESIDENT), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source CN–ID Art 15 — 183 days within any twelve-month period — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–ID Art 15 — 183 days within any twelve-month period — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Indonesia tax
Japan	yes Source DJP (pajak.go.id) tax treaty register — Japan P3B in force (effective 1983-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 no individual cascade — dual residence goes straight to competent-authority mutual agreement Source Japan–Indonesia P3B Art 4(2), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source JP–ID Art 15 — 183 days in the calendar year concerned — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–ID Art 15 — 183 days in the calendar year concerned — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Indonesia tax
United Kingdom	yes Source DJP (pajak.go.id) tax treaty register — United Kingdom P3B in force (effective 1995-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → mutual agreement Source United Kingdom–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source UK–ID Art 15 — 183 days within any continuous twelve-month period; relief is Art 21 — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–ID Art 15 — 183 days within any continuous twelve-month period; relief is Art 21 — Article 21 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Indonesia tax
Canada	yes Source DJP (pajak.go.id) tax treaty register — Canada P3B in force (effective 1999-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source Canada–Indonesia P3B Art 4(2) (heading: Fiscal Domicile), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	120 days Source CA–ID Art 15(2) — 120 days within any twelve-month period; short-stay also needs either CAD 5,000 ceiling or employer/PE limbs — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CA–ID Art 15(2) — 120 days within any twelve-month period; short-stay also needs either CAD 5,000 ceiling or employer/PE limbs — Article 22 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Indonesia tax
United States	yes Source US–Indonesia Income Tax Convention signed Jakarta 11 July 1988; general effective date under Art 30: 1 January 1990 (irs.gov/pub/irs-trty/indo.pdf) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → citizenship Source US–Indonesia Convention Art 4(2) dual-residence tie-breaker cascade Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	120 days Source US–Indonesia DTA Art 16(2)(a) — present less than 120 days in any consecutive 12-month period Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source US–Indonesia DTA Art 23 — foreign tax credit method (cell us_id_ftc_relief_art23 already filed) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Indonesia tax

Other headaches on Indonesia SSA · pensions · remittance · traps

Passport	SSA	Pensions	Foreign income	Home traps
AU	no Source DSS — Australia international social security agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source AU–ID Agreement Art 18(1)–(2) (pajak.go.id MLI synthesised EN) — pensions/annuities taxable only in residence under (1); notwithstanding, source State may also tax, capped at 15% of gross under (2) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
SG	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Indonesia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source SG–ID Agreement Art 18(1) (pajak.go.id MLI synthesised EN) — subject to Art 19(2), pensions arising in a Contracting State and paid to a resident of the other State in consideration of past employment may be taxable in the first-mentioned (source) State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source sg_vn_tax — territorial base, IR21, CPF status reuse Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
KR	no Source NPS social security agreements overview — Indonesia is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source KR–ID Agreement Art 18 (pajak.go.id MLI synthesised EN) — pensions for past employment may be taxed in the residence State; may also be taxed in the other State if paid by a resident of that State or a PE situated therein Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source kr_vn_tax — 183-day span / exit tax / NPS traps reuse Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CN	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Indonesia — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CN–ID Agreement Art 18(1) (China State Taxation Administration synthesised MLI text) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source cn_vn_tax — six-year rule / domicile / hukou clearance reuse Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
JP	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source JP–ID Agreement Art 18 (pajak.go.id MLI synthesised EN) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source jp_vn_tax — exit tax / nenkin traps reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
UK	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Indonesia as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source UK–ID Agreement Art 18(1) (official convention text as published in ASEAN Briefing treaty PDF) — subject to Art 19(2), any pension or similar remuneration paid to a resident of one State from a source in the other for past employment in that other State, and any annuity from such a source, may be taxed in that other (source) State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source uk_vn_tax — SRT, TNR CGT, FIG reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CA	no Source CRA countries-with-agreement table (Open Government CSV July 2024) does not list Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CA–ID Agreement Art 18 (pajak.go.id MLI synthesised EN) — pensions/annuities may be taxed in the residence State; source State may also tax; periodic pension (other than social-security legislation) source tax ≤15% of gross Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source ca_vn_tax — departure tax, OAS/GIS residency traps reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
US	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source US–Indonesia Convention Art 21(1) — private pensions may be taxed by both States; source-state tax capped at 15% of gross if beneficial owner is resident of the other State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.

RPTKA is the default for local hire

An employer must obtain RPTKA approval before a foreign national starts work (

yes

Source PP 34/2021 on Utilization of Foreign Workers — employer must obtain RPTKA approval before employing a foreign national; processed via Kemnaker TKA Online

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Filings go through TKA Online (

yes

Source Ministry of Manpower TKA Online portal — tka-online.kemnaker.go.id

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

The old standalone IMTA card is no longer the current instrument (

yes

Source Presidential Regulation 20/2018 abolished standalone IMTA; PP 34/2021 / Permenaker 8/2021 use Pengesahan RPTKA + notification in place of a separate IMTA document

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

DKP-TKA — the employer compensation fund

Employers pay DKP-TKA (

yes

Source Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month — Pemberi Kerja TKA wajib membayar

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

) at

100 USD/month

Source Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

yes

Source Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month — per jabatan per orang per bulan

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

under Permenaker 8/2021 implementing PP 34/2021.

Engagements shorter than one month still owe a full month (

yes

Source Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month ayat (3) — TKA less than one month still pays one full month of DKP-TKA

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Some categories are exempt (

yes

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

) — government, foreign missions, international bodies, social/religious institutions, and certain education posts — confirm on the live regulation before assuming you are inside the carve-out.

Closed positions — 18 HR / personalia roles

Kepmenaker 349/2019

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

lists

18 positions

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

closed to foreign workers. The list is personnel work, not a general job ban (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

): Personnel Director (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

), HR Manager (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

), Industrial Relations Manager (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

), plus recruitment / placement / career-admin supervisors and specialists. That closed list implements PP 34/2021 Art 11 (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

) — the Minister sets the concrete titles (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Art 10 also bars dual positions in the same company (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

Open positions sit on a different instrument:

Kepmenaker 228/2019

Source Kepmenaker 228/2019 — Jabatan Tertentu yang Dapat Diduduki oleh Tenaga Kerja Asing (JDIH Kemnaker PDF; 146-page annex of open positions — structure filed, not every row)

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

(

146 pages

Source Kepmenaker 228/2019 JDIH PDF page count — long sector annex; confirm the specific title on TKA Online before filing RPTKA

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

annex). Confirm the exact title on TKA Online before the employer files RPTKA.

Stay stamps that are not work

Client trapSecond Home is not work authority (

yes

Source Kemlu/Imigrasi Golden Visa booklet — Second home visa is not eligible to work

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Neither is a tourist/visit stay (

yes

Source PP 34/2021 framework — gainful employment of a foreign national requires RPTKA approval; a visit/tourist stamp is not an RPTKA approval

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). After RPTKA you still need the matching immigration stay (

yes

Source Practice under Imigrasi + Kemnaker — RPTKA approval precedes work-class VITAS/ITAS; stay and manpower are separate doors

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

Earn atlas — first six clusters

Clusters on this destination:

6 clusters

Source Product atlas — first filed clusters for /indonesia/earn (teaching, diving, hospitality, own-business, legal, tech); position-list / HR-prohibition line-by-line still open

Checked Aug 2026 · Band low · Status fresh

Method: figures past 2× SLA hide. See /method · /status · /changelog.

Evidence and sources25 dated facts for Indonesia earn — RPTKA first, Second Home is not work

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

An approved Foreign Manpower Utilization Plan (RPTKA) is required before a foreign national starts local employment
PP 34/2021 on Utilization of Foreign Workers — employer must obtain RPTKA approval before employing a foreign national; processed via Kemnaker TKA Online
yes
Source PP 34/2021 on Utilization of Foreign Workers — employer must obtain RPTKA approval before employing a foreign national; processed via Kemnaker TKA Online
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
RPTKA / foreign-worker filings go through TKA Online
Ministry of Manpower TKA Online portal — tka-online.kemnaker.go.id
yes
Source Ministry of Manpower TKA Online portal — tka-online.kemnaker.go.id
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
A standalone IMTA work-permit card is no longer the current instrument — RPTKA approval/notification replaced it
Presidential Regulation 20/2018 abolished standalone IMTA; PP 34/2021 / Permenaker 8/2021 use Pengesahan RPTKA + notification in place of a separate IMTA document
yes
Source Presidential Regulation 20/2018 abolished standalone IMTA; PP 34/2021 / Permenaker 8/2021 use Pengesahan RPTKA + notification in place of a separate IMTA document
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Second Home / E33 stay is not work authority
Kemlu/Imigrasi Golden Visa booklet — Second home visa is not eligible to work
yes
Source Kemlu/Imigrasi Golden Visa booklet — Second home visa is not eligible to work
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
A tourist or visit stay is not by itself authority to take local employment
PP 34/2021 framework — gainful employment of a foreign national requires RPTKA approval; a visit/tourist stamp is not an RPTKA approval
yes
Source PP 34/2021 framework — gainful employment of a foreign national requires RPTKA approval; a visit/tourist stamp is not an RPTKA approval
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Work authority still needs the matching immigration stay (work-class VITAS/ITAS) after RPTKA
Practice under Imigrasi + Kemnaker — RPTKA approval precedes work-class VITAS/ITAS; stay and manpower are separate doors
yes
Source Practice under Imigrasi + Kemnaker — RPTKA approval precedes work-class VITAS/ITAS; stay and manpower are separate doors
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
DKP-TKA / DKPTKA compensation amount
Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month
100 USD/month
Source Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
DKP-TKA is charged per position per person per month
Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month — per jabatan per orang per bulan
yes
Source Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month — per jabatan per orang per bulan
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
DKP-TKA is an employer obligation, not a personal tourist fee
Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month — Pemberi Kerja TKA wajib membayar
yes
Source Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month — Pemberi Kerja TKA wajib membayar
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Some employer categories are exempt from DKP-TKA
Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month ayat (2) — exemptions for government, foreign missions, international bodies, social/religious institutions, and certain education posts
yes
Source Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month ayat (2) — exemptions for government, foreign missions, international bodies, social/religious institutions, and certain education posts
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Engagements under one month still owe a full month of DKP-TKA
Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month ayat (3) — TKA less than one month still pays one full month of DKP-TKA
yes
Source Permenaker 8/2021 Pasal 35 — implementing PP 34/2021; DKPTKA US$100 per position per person per month ayat (3) — TKA less than one month still pays one full month of DKP-TKA
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Filed earn-atlas clusters on this destination
Product atlas — first filed clusters for /indonesia/earn (teaching, diving, hospitality, own-business, legal, tech); position-list / HR-prohibition line-by-line still open
6 clusters
Source Product atlas — first filed clusters for /indonesia/earn (teaching, diving, hospitality, own-business, legal, tech); position-list / HR-prohibition line-by-line still open
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Second Home does not authorise teaching for an Indonesian employer
Stack: id_second_home_not_work_authority + id_rptka_required_before_foreign_work — Second Home E33 does not authorise local teaching
yes
Source Stack: id_second_home_not_work_authority + id_rptka_required_before_foreign_work — Second Home E33 does not authorise local teaching
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Instrument that lists positions closed to foreign workers
Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — operative closed-list instrument; revokes Menakertrans 40/2012
Kepmenaker 349/2019
Source Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — operative closed-list instrument; revokes Menakertrans 40/2012
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Number of positions closed to foreign workers
Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — annex DAFTAR KATEGORI JABATAN TERTENTU YANG DILARANG (18 rows)
18 positions
Source Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — annex DAFTAR KATEGORI JABATAN TERTENTU YANG DILARANG (18 rows)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
The closed list is personnel / HR work — not a general job ban
Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — every annex row is a personnel / HR / industrial-relations / career-admin role
yes
Source Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — every annex row is a personnel / HR / industrial-relations / career-admin role
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Closed positions (ISCO/KBJI + English title)
Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — full annex English titles with ISCO/KBJI codes, read line-by-line
1210 Personnel Director · 1232 Industrial Relations Manager · 1232 Human Resources Manager · 1232 Personnel Development Supervisor · 1232 Personnel Recruitment Supervisor · 1232 Personnel Placement Supervisor · 1232 Employee Career Development Supervisor · 4190 Personnel Declare Administrator · 2412 Personnel and Careers Specialist · 2412 Personnel Specialist · 2412 Career Advisor · 2412 Job Advisor · 2412 Job Advisor and Counseling · 2412 Employee Mediator · 4190 Job Training Administrator · 2412 Job Interviewer · 2412 Job Analyst · 2412 Occupational Safety Specialist
Source Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — full annex English titles with ISCO/KBJI codes, read line-by-line
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Personnel Director is closed to foreign workers
Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — annex row 1, ISCO/KBJI 1210 Personnel Director / Direktur Personalia
yes
Source Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — annex row 1, ISCO/KBJI 1210 Personnel Director / Direktur Personalia
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Human Resources Manager is closed to foreign workers
Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — annex row 3, ISCO/KBJI 1232 Human Resources Manager / Manajer Personalia
yes
Source Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — annex row 3, ISCO/KBJI 1232 Human Resources Manager / Manajer Personalia
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Industrial Relations Manager is closed to foreign workers
Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — annex row 2, ISCO/KBJI 1232 Industrial Relations Manager
yes
Source Kepmenaker 349/2019 — Jabatan Tertentu yang Dilarang Diduduki oleh Tenaga Kerja Asing (established 31 Dec 2019; annex; JDIH Kemnaker PDF) — annex row 2, ISCO/KBJI 1232 Industrial Relations Manager
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Instrument that lists positions open to foreign workers
Kepmenaker 228/2019 — Jabatan Tertentu yang Dapat Diduduki oleh Tenaga Kerja Asing (JDIH Kemnaker PDF; 146-page annex of open positions — structure filed, not every row)
Kepmenaker 228/2019
Source Kepmenaker 228/2019 — Jabatan Tertentu yang Dapat Diduduki oleh Tenaga Kerja Asing (JDIH Kemnaker PDF; 146-page annex of open positions — structure filed, not every row)
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Pages in the permitted-position annex PDF
Kepmenaker 228/2019 JDIH PDF page count — long sector annex; confirm the specific title on TKA Online before filing RPTKA
146 pages
Source Kepmenaker 228/2019 JDIH PDF page count — long sector annex; confirm the specific title on TKA Online before filing RPTKA
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
A foreign worker may not hold dual positions in the same company
PP 34/2021 tentang Penggunaan Tenaga Kerja Asing — Pasal 10–11 (JDIH Kemnaker / TKA Online PDF; OCR of official scan 14/8/2026) — Pasal 10: Pemberi Kerja TKA dilarang mempekerjakan TKA rangkap jabatan dalam perusahaan yang sama
yes
Source PP 34/2021 tentang Penggunaan Tenaga Kerja Asing — Pasal 10–11 (JDIH Kemnaker / TKA Online PDF; OCR of official scan 14/8/2026) — Pasal 10: Pemberi Kerja TKA dilarang mempekerjakan TKA rangkap jabatan dalam perusahaan yang sama
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
PP 34/2021 bars foreign workers from personalia / HR positions
PP 34/2021 tentang Penggunaan Tenaga Kerja Asing — Pasal 10–11 (JDIH Kemnaker / TKA Online PDF; OCR of official scan 14/8/2026) — Pasal 11(1): Pemberi Kerja TKA dilarang mempekerjakan TKA pada jabatan yang mengurusi personalia
yes
Source PP 34/2021 tentang Penggunaan Tenaga Kerja Asing — Pasal 10–11 (JDIH Kemnaker / TKA Online PDF; OCR of official scan 14/8/2026) — Pasal 11(1): Pemberi Kerja TKA dilarang mempekerjakan TKA pada jabatan yang mengurusi personalia
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
The personalia ban’s concrete list is set by ministerial decree (Kepmenaker 349/2019)
PP 34/2021 tentang Penggunaan Tenaga Kerja Asing — Pasal 10–11 (JDIH Kemnaker / TKA Online PDF; OCR of official scan 14/8/2026) — Pasal 11(2): jabatan personalia ditetapkan oleh Menteri; operative list = Kepmenaker 349/2019
yes
Source PP 34/2021 tentang Penggunaan Tenaga Kerja Asing — Pasal 10–11 (JDIH Kemnaker / TKA Online PDF; OCR of official scan 14/8/2026) — Pasal 11(2): jabatan personalia ditetapkan oleh Menteri; operative list = Kepmenaker 349/2019
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026

Next doors

Stay · Tax
Contrast: Thailand earn · Philippines earn.

Common questions

What is an RPTKA?

What is DKP-TKA?

Do I still need an IMTA?

Not as a standalone card. The old IMTA document was abolished; today's instrument is RPTKA approval (Pengesahan) plus the electronic notification workflow under PP 34/2021.

Can I work on a Second Home or tourist visa?

Can a foreigner be an HR manager in Indonesia?

Labour permission is a Indonesia door. Treaty and home-side traps sit on the filed passport overlays.

Eight passports · Indonesia

Passport overlays for Indonesia

Passport	Treaty	Short-stay	Relief	Open
Australia	yes Source DJP (pajak.go.id) tax treaty register — Australia P3B in force (effective 1993-07-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → habitual abode → closer economic and personal relations Source Australia–Indonesia P3B Art 4(3) (heading: RESIDENCE), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	120 days Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Article 24 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Indonesia tax
Singapore	yes Source DJP (pajak.go.id) tax treaty register — Singapore P3B in force (effective 2022-01-01) (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source Singapore–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source SG–ID Art 15 — 183 days in any 12-month period — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–ID Art 15 — 183 days in any 12-month period — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Indonesia tax
South Korea	yes Source DJP (pajak.go.id) tax treaty register — South Korea P3B in force (effective 1990-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → mutual agreement Source South Korea–Indonesia P3B Art 4(2) (heading: RESIDENT), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source KR–ID Art 15 — 183 days in the fiscal year concerned — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–ID Art 15 — 183 days in the fiscal year concerned — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Indonesia tax
China	yes Source DJP (pajak.go.id) tax treaty register — China P3B in force (effective 2004-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → mutual agreement Source China–Indonesia P3B Art 4(2) (heading: RESIDENT), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source CN–ID Art 15 — 183 days within any twelve-month period — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CN–ID Art 15 — 183 days within any twelve-month period — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Indonesia tax
Japan	yes Source DJP (pajak.go.id) tax treaty register — Japan P3B in force (effective 1983-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 no individual cascade — dual residence goes straight to competent-authority mutual agreement Source Japan–Indonesia P3B Art 4(2), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source JP–ID Art 15 — 183 days in the calendar year concerned — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–ID Art 15 — 183 days in the calendar year concerned — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Indonesia tax
United Kingdom	yes Source DJP (pajak.go.id) tax treaty register — United Kingdom P3B in force (effective 1995-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → mutual agreement Source United Kingdom–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source UK–ID Art 15 — 183 days within any continuous twelve-month period; relief is Art 21 — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–ID Art 15 — 183 days within any continuous twelve-month period; relief is Art 21 — Article 21 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Indonesia tax
Canada	yes Source DJP (pajak.go.id) tax treaty register — Canada P3B in force (effective 1999-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source Canada–Indonesia P3B Art 4(2) (heading: Fiscal Domicile), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	120 days Source CA–ID Art 15(2) — 120 days within any twelve-month period; short-stay also needs either CAD 5,000 ceiling or employer/PE limbs — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CA–ID Art 15(2) — 120 days within any twelve-month period; short-stay also needs either CAD 5,000 ceiling or employer/PE limbs — Article 22 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Indonesia tax
United States	yes Source US–Indonesia Income Tax Convention signed Jakarta 11 July 1988; general effective date under Art 30: 1 January 1990 (irs.gov/pub/irs-trty/indo.pdf) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → citizenship Source US–Indonesia Convention Art 4(2) dual-residence tie-breaker cascade Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	120 days Source US–Indonesia DTA Art 16(2)(a) — present less than 120 days in any consecutive 12-month period Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source US–Indonesia DTA Art 23 — foreign tax credit method (cell us_id_ftc_relief_art23 already filed) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Indonesia tax

Other headaches on Indonesia SSA · pensions · remittance · traps

Passport	SSA	Pensions	Foreign income	Home traps
AU	no Source DSS — Australia international social security agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source AU–ID Agreement Art 18(1)–(2) (pajak.go.id MLI synthesised EN) — pensions/annuities taxable only in residence under (1); notwithstanding, source State may also tax, capped at 15% of gross under (2) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
SG	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Indonesia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source SG–ID Agreement Art 18(1) (pajak.go.id MLI synthesised EN) — subject to Art 19(2), pensions arising in a Contracting State and paid to a resident of the other State in consideration of past employment may be taxable in the first-mentioned (source) State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source sg_vn_tax — territorial base, IR21, CPF status reuse Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
KR	no Source NPS social security agreements overview — Indonesia is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source KR–ID Agreement Art 18 (pajak.go.id MLI synthesised EN) — pensions for past employment may be taxed in the residence State; may also be taxed in the other State if paid by a resident of that State or a PE situated therein Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source kr_vn_tax — 183-day span / exit tax / NPS traps reuse Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CN	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Indonesia — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CN–ID Agreement Art 18(1) (China State Taxation Administration synthesised MLI text) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source cn_vn_tax — six-year rule / domicile / hukou clearance reuse Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
JP	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source JP–ID Agreement Art 18 (pajak.go.id MLI synthesised EN) — subject to Art 19(2), pensions and similar remuneration for past employment taxable only in the residence State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source jp_vn_tax — exit tax / nenkin traps reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
UK	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Indonesia as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source UK–ID Agreement Art 18(1) (official convention text as published in ASEAN Briefing treaty PDF) — subject to Art 19(2), any pension or similar remuneration paid to a resident of one State from a source in the other for past employment in that other State, and any annuity from such a source, may be taxed in that other (source) State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source uk_vn_tax — SRT, TNR CGT, FIG reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CA	no Source CRA countries-with-agreement table (Open Government CSV July 2024) does not list Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CA–ID Agreement Art 18 (pajak.go.id MLI synthesised EN) — pensions/annuities may be taxed in the residence State; source State may also tax; periodic pension (other than social-security legislation) source tax ≤15% of gross Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source ca_vn_tax — departure tax, OAS/GIS residency traps reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
US	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source US–Indonesia Convention Art 21(1) — private pensions may be taxed by both States; source-state tax capped at 15% of gross if beneficial owner is resident of the other State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.