Salma Ariana Taruna, S.H.
Biography
Salma Ariana Taruna is an Associate at Moira Attorney at Law. Her practice focuses on commercial litigation, corporate and commercial advisory, and bankruptcy and suspension of debt payment obligation (PKPU) proceedings. She regularly advises and represents state-owned enterprises, financial institutions, and private companies in commercial disputes and regulatory matters before Indonesian courts, regulatory authorities, and law enforcement agencies. Her experience encompasses civil and commercial litigation, banking and financial services disputes, customs, constitutional and administrative proceedings, as well as corporate advisory, commercial contracting, legal due diligence, and regulatory compliance. She has advised clients across a wide range of industries, including carbon trading, technology, e-commerce, real estate, tourism, food and beverage, logistics, manufacturing, and financial services.
Education & Certification
- Bachelor's degree in Law from Brawijaya University
- Licensed Advocate, Indonesian Advocates Association (PERADI)
Notable Experience & Recognition
- Advised one of Indonesia's leading carbon trading companies on the restructuring of financing, agency, and project agreements in connection with large-scale carbon project development.
- Served as one of the designated legal advisors to prominent companies in the real estate, marketplace, e-commerce, and food and beverage sectors under ongoing retainer engagements.
- Acted for a state-owned enterprise in Ombudsman proceedings and civil litigation concerning the utilization of land under Land Management Rights (Hak Pengelolaan/HPL).
- Acted for a state-owned bank as defendant in a civil dispute concerning the implementation of banking prudential principles, with claims exceeding IDR40 billion.
- Acted for a state-owned bank as secured creditor in bankruptcy and suspension of debt payment obligation (PKPU) proceedings.
- Acted for a private Indonesian defence systems manufacturer as respondent in bankruptcy proceedings before the Commercial Court.
- Acted for a palm oil exporter in a case review (Peninjauan Kembali) arising from customs disputes before the Tax Court.
- Acted for a pump importing company in administrative proceedings before the Ministry of Finance concerning Indonesia's import restriction regime (lartas).
- Acted for a logistics and freight forwarding company in debt recovery and judgment enforcement proceedings.
- Acted for an Indonesian telecommunications association in Constitutional Court proceedings concerning telecommunications regulations.
- Advised domestic and foreign clients on the establishment and corporate structuring of foreign investment companies (PMA), domestic companies (PMDN), foundations (yayasan), and associations (perkumpulan), including licensing, governance, and post-incorporation corporate actions.
- Conducted legal due diligence and advised on governance restructuring for a foundation (yayasan).
- Advised an association (perkumpulan) on governance matters, including the convening and documentation of its General Meeting of Members.
- Advised a state-owned tourism enterprise on the development and implementation of a Human Rights Guidance for a tourism project in Lombok, West Nusa Tenggara, including legal review, stakeholder workshops, and governance recommendations.
- Represented the reporting party in criminal proceedings concerning child sexual abuse, including proceedings before the Indonesian National Police, the Witness and Victim Protection Agency (LPSK), and the criminal courts.
- Represented complainants and individuals under criminal investigation in matters involving alleged defamation under the Electronic Information and Transactions Law (UU ITE) and alleged money laundering offences (TPPU).
- Developed litigation strategy and drafted applications for pretrial (praperadilan) proceedings challenging investigative measures in corruption cases.
- Represented clients in civil litigation involving breach of contract (wanprestasi) and unlawful acts (perbuatan melawan hukum).
- Represented clients in divorce proceedings before the District Court and Religious Court, including post-divorce disputes concerning matrimonial assets and statutory entitlements.

