To create a company

It depends on how you define “difficult?”  It also depends on the type of company, viz PMA or PT.  Another factor is where in Indonesia the business is to be established. 

In every case it is helpful, especially for foreigners, to use a good attorney who specializes in business establishment matters.

Indonesia is pro foreign investment, so business development by foreigners is very much encouraged, but as with any country there are rules, regulations and procedures to be followed. 

Google the topic and have a look as there is quite a lot on the internet about this topic...but keep in mind that all you read there isn't necessarily accurate, or up to date.

Thank you for your answer..