After overcoming the Asian financial crisis in 1998, Indonesia developed into a vibrant democracy with the largest and most dynamic economy in Southeast Asia. The country’s GDP has grown at a consistent pace at just above five percent in the past year. In this issue of the ASEAN Briefing magazine, we begin by introducing Indonesia’s business environment by highlighting its major industries as well as its tax and visa regulations. We then analyze the various tax incentives offered to foreign investors, in addition to the incentives provided in special economic zones (SEZ). Finally, we focus on corporate establishments and the set-up process investors need to follow if they are looking to establish a legal presence in the country.