Incorporating a PT PMA takes a few weeks. Keeping it compliant takes attention every month. Foreign investors are often surprised by how many recurring obligations a small Indonesian company has — and by how quickly missed filings turn into penalties, frozen licenses or problems when it is time to renew a KITAS or apply for a new permit. This guide organizes the main obligations into a single calendar.
Deadlines below are general guidance for companies using a calendar financial year. Confirm the exact dates for your company with your tax and corporate advisers each year.
Monthly obligations
- Withholding taxes and VAT. Pay and report monthly withholding taxes (such as employee income tax, PPh 21) and, if VAT-registered, VAT (PPN). Monthly payments and returns generally fall due in the middle of the following month and are filed through the Coretax system.
- BPJS contributions. Pay social security contributions for employees (BPJS Kesehatan for health and BPJS Ketenagakerjaan for employment). Contributions are monthly.
- Payroll. Process salaries in line with Indonesian employment rules, including overtime and statutory allowances.
Quarterly obligations
- LKPM (Investment Activity Report). Submitted through OSS. Larger companies typically report quarterly, with reports due shortly after the end of each quarter (commonly by the 10th day of the following month). Smaller businesses may report semi-annually. LKPM covers realized investment, workforce data and obstacles.
Annual obligations
- Annual corporate income tax return (SPT Tahunan PPh Badan). Due by the end of the fourth month after the financial year end — for a December year end, by 30 April. Our guide to annual corporate tax reporting covers the procedure and penalties.
- Financial statements. Prepared in line with Indonesian accounting standards; some companies require an audit, depending on size and other criteria.
- Annual General Meeting of Shareholders (RUPS Tahunan). Generally held within six months after the financial year end to approve the annual report and financial statements. Changes in directors, commissioners or the articles must be reported to the Ministry of Law (AHU).
- Annual manpower report (WLK). Companies must report their workforce data under Indonesian manpower regulations. Keep it consistent with your understanding of employment rules in Indonesia.
- Expat permits. Track KITAS and RPTKA validity for foreign staff; renewals should be started well before expiry.
Event-driven obligations
Some filings are triggered by events rather than dates:
- Changes to shareholders, directors, commissioners, capital or address.
- Adding or changing KBLI codes.
- Opening a new business location.
- Hiring or terminating foreign staff.
Each of these may require a notarial deed, Ministry of Law notification or approval, and an OSS update.
What happens if you fall behind
- Tax: late filing and late payment penalties and interest, and difficulty obtaining tax clearance.
- LKPM: administrative sanctions ranging from warnings to restrictions on business licenses.
- Corporate: outdated AHU records can block banking, licensing and future corporate actions.
- Immigration: compliance problems can complicate KITAS renewals for directors and investors.
A simple system to stay on track
- Build one shared compliance calendar with owners for each deadline.
- Set reminders 15 days before every recurring deadline.
- Keep a monthly closing routine so tax and LKPM data are ready.
- Review the company’s corporate records once a year after the RUPS.
How Watershore helps
Watershore’s corporate compliance services cover the annual RUPS and AHU submission, the annual directors’ report, LKPM and WLK reporting, payroll and BPJS reporting, with tax reporting and bookkeeping available as a separate service. One provider, one calendar, no missed deadlines.
References
- OSS portal (LKPM): https://oss.go.id
- Directorate General of Taxes (Coretax): https://www.pajak.go.id
- Law No. 40 of 2007 on Limited Liability Companies (as amended)
- BPJS Kesehatan and BPJS Ketenagakerjaan