Hak Pakai, Hak Sewa, PT PMA compared
| Hak Sewa (lease) | HGB via PT PMA | Hak Pakai | |
|---|---|---|---|
| Who can hold | Anyone | Indonesian company with foreign shareholders | Foreigner with residence permit |
| Typical term | 25–30 y + extension | 30 y, extendable | 30 y, extendable |
| Set‑up cost | Low | High (company, capital, compliance) | Medium |
| Control | Contractual | Corporate | Personal |
| Exit | Assign the lease | Sell shares or the asset | Transfer to another eligible holder |
| Australian tax notes | Rental income declared to ATO | CFC rules may apply | Rental income declared to ATO |
[Detail per row, reviewed by the named lawyer.]
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