T The responsibility of foreign directors in foreign investment companies in Indonesia is an important issue to examine, particularly in the context of breach of contract in the case of PT Amanah Group International vs. PT Amazing Resort Lombok. Foreign directors often face challenges in fulfilling their legal obligations, such as a lack of understanding of national laws, differences in legal systems, and difficulties in implementing accountability and compliance principles under Law Number 40 of 2007. This study analyzes the construction agreement for the Kuta Bali Hotel between PT Amanah Group International and PT Amazing Resort Lombok, based on the Amanah Group International Construction Agreement, and evaluates the legal responsibility of foreign directors in relation to the District Court of Mataram’s decision No. 47/Pdt.G/2021/PN Mtr, in accordance with Law Number 40 of 2007. Using a normative juridical method with a descriptive approach, this research relies on secondary data obtained through literature studies, which is then analyzed qualitatively through deductive logical reasoning. The findings indicate that PT Amanah Group International was proven to have committed a breach of contract, while the District Court of Mataram’s decision No. 47/Pdt.G/2021/PN Mtr revealed inconsistencies in the application of legal provisions regarding directors’ responsibilities. This highlights the need for regulatory harmonization and stricter law enforcement to ensure legal certainty and accountability for foreign directors in Indonesia.