What are the Requirements to Choose a Company Secretary in Indonesia?

Published October 24, 2020 · Updated October 24, 2026

When you need support from a company secretary provider in Indonesia, the practical question is whether the provider can keep your statutory work on track. If you are clarifying job titles, our guide to the differences between secretaries and administrative assistants breaks the roles down. Private companies do not need a named company secretary under Law No. 40 of 2007, as amended, but they still face AGM, reporting and filing deadlines.

In this blog, we explain what corporate secretarial work in Indonesia covers and what matters when selecting a provider for a PT or PT PMA. We also cover due diligence, service scope, 2026 fees and onboarding documents.

Must a Private PT or PT PMA Appoint a Company Secretary in Indonesia?

No. Private PT and PT PMA companies need not appoint a named company secretary. They must still meet statutory obligations, so many outsource the function.

The Indonesian Company Law (Law No. 40 of 2007, as amended) imposes no mandatory company-secretary appointment on private limited companies. Only public companies face stricter governance requirements.

For a private PT or a foreign-owned PT PMA, the legal duties do not disappear simply because no individual holds the title. The company must still hold an annual general meeting (GMS/RUPS or AGM). It must also maintain statutory registers and file reports with the Ministry of Law through the AHU system.

Directors remain legally accountable for these obligations. In practice, most companies engage a Corporate Services Provider to execute the work under a service agreement.

For a deeper look at the corporate secretary role in Indonesia, our resource hub explains how the position is treated under the Company Law.

What Does Corporate Secretarial Work Actually Cover in Indonesia?

Four distinct layers make up the function:

• statutory corporate compliance
• company administration
• board support
• outsourced service delivery.

A capable provider separates them clearly in its scope of work. Beyond that clarity, it helps to review the 7 company secretary skills to look out for when assessing a provider.

Many business owners conflate these layers, which creates gaps. A provider that only does filings will not prepare board minutes. If you handle this work in-house, our guide on how to prepare for a board meeting in Indonesia walks you through each step. One that only handles administration may miss a regulatory deadline. Understanding the boundaries helps you scope the engagement correctly.

1. Statutory Corporate Compliance

This layer covers everything the law obliges the company to file or hold:

• Ministry of Law submissions through AHU
• licence and NIB updates through OSS
• quarterly investment reporting
• tax registrations.

The obligations belong to the company; the provider executes them on its behalf.

2. Company Administration

Administration keeps the corporate record accurate: statutory registers, changes of directors, shareholders, address or capital, notary coordination, and amendments to the deed of establishment. Accurate registers matter because every government filing is checked against them.

3. Board and Shareholder Support

Support covers governance events, including the annual GMS/RUPS (AGM), minutes, resolutions and the annual report prepared by the Board of Directors. The AGM must be held within six months of the financial year-end, and the annual report is approved under Articles 66 and 69 of the Company Law.

4. Outsourced Corporate Secretarial Services

Outsourced corporate-secretarial services coordinate the applicable compliance, administrative and governance tasks under a defined service agreement. A PT or PT PMA can keep these tasks in-house, outsource selected work or engage a Corporate Services Provider for an agreed scope.

Which Compliance Deadlines Must Your Provider Track in 2026?

A company secretary provider in Indonesia should maintain a tailored calendar for each filing, report and governance event.

Corporate changes are filed with the Ministry of Law through AHU. Tax obligations are handled with the Directorate General of Taxes (DJP). The Online Single Submission (OSS) system supports relevant licensing and investment reporting, including reports filed with BKPM through the OSS platform.

Your calendar should reflect the company’s tax status, sector and investment stage. The deadlines below come from the Directorate General of Taxes, BPJS Kesehatan, BPJS Ketenagakerjaan, BKPM and the Company Law (Law No. 40 of 2007, as amended). For a PT or PT PMA, it commonly includes:

• Monthly – PPh 21 employee withholding, PPh 23 and PPh 26 service withholding, and PPh 25 instalments. Payments are generally due by the 15th. Monthly returns are generally due by the 20th through Coretax.
• Monthly – VAT (PPN): payment and reporting are generally due by the end of the following month. The effective rate is generally 11 percent for non-luxury supplies. Certain luxury supplies are taxed at 12 percent.
• Monthly – BPJS Kesehatan contributions are generally due by the 10th, while BPJS Ketenagakerjaan contributions are generally due by the 15th of the following month.
• Quarterly – LKPM investment activity reports for medium and large businesses. BKPM’s 2026 notices use reporting windows from the 1st to the 15th after the quarter. Confirm each period in OSS.
• Annually – an AGM within six months of the financial year-end; the Board of Directors prepares the annual report and the AGM approves it under Articles 66 and 69 of the Company Law.
• Annually – the corporate income tax return within four months of the financial year-end. The standard corporate income tax rate is 22 percent in 2026.

Companies subject to statutory financial auditing and reporting requirements must complete that work before the AGM approves the statements. Our corporate compliance requirement resource sets out the complete obligation calendar in table form.

How Do You Run Due Diligence on a Corporate Secretarial Provider?

Verify legal registration, regulatory platform fluency, team expertise, transparent scope and client references before signing — the checklist below maps each check and its warning signs.

Due diligence is important because the provider may handle sensitive records and prepare filings using authorised company access. It does not remove the directors' responsibility for the company's statutory compliance.

Ask for written evidence of the provider's legal standing, operating process, defined deliverables, escalation route and relevant PT or PT PMA experience. The table below summarises the checks we recommend before engagement.

What Service Scope and Fees Should You Expect in 2026?

Expect an itemised scope covering statutory filings, AGM support, LKPM reporting and digital document management. Annual packages for a local PT start from around IDR 4 million.

Fees should be assessed alongside the deliverables. Ask for a written proposal that identifies:

• the filings included
• meeting support included
• registers included
• document-management work and response times included
• work that is charged separately.

Government charges, PNBP tariffs and notary fees are separate cost layers. Confirm the current tariff and filing category before proceeding. Our company setup cost breakdown for foreigners explains the broader cost picture.

For ongoing corporate secretarial services in Indonesia, the following are 2026 service benchmarks:

• Annual corporate secretarial package: from IDR 4 million.
• AGM preparation and annual-report documentation: about IDR 2 million.
• LKPM filing: roughly IDR 1.5 million per quarter.

These 2026 service-fee benchmarks were last reviewed in 2026. They exclude VAT, notary fees and government charges, and assume a straightforward PT with no remedial filings. A deed amendment, notarial work, government charges or additional remedial filings may require separate fees. Complexity, company location and sector can change the final quote. Contact us to confirm the scope that fits your structure.

What Should PT PMA Owners Specifically Demand from a Provider?

A PT PMA faces the same Company Law as a local PT plus investment-specific reporting. The provider must demonstrate real foreign-investment experience — not generic office support.

A PT PMA remains a PT under the Company Law, but its provider should also understand the investment-reporting and business-licensing obligations that apply to its activities. When evaluating a provider, confirm whether the engagement covers:

• LKPM preparation and submission where required, matched to the company's KBLI codes and reporting status.
• AHU notifications or approvals for relevant changes to directors, shareholders, capital or address.
• NIB and risk-based business-licence updates in OSS when a change affects registered data or the licensing position.
• Coordination of the work permit for foreign directors, including RPTKA approval where required and the relevant visa and stay-permit steps.
• Guidance on the minimum capital of a PT PMA in Indonesia where this is relevant to the investment plan and reporting.

Ask the provider to review historic filings at onboarding, identify missing records or reports, and set out any corrective steps in writing.

Which Documents Do You Need for Onboarding a Provider?

Prepare incorporation documents, shareholder and director particulars, your company NPWP and government platform credentials — the checklist below maps each item and its purpose.

A structured handover lets the provider build your compliance calendar from day one. The table below lists the documents and access items typically required when onboarding corporate secretarial services for a PT or PT PMA.

Conclusion

Choosing corporate-secretarial support is less about appointing a titled individual than selecting a provider with a clear scope, reliable processes and evidence of Indonesia compliance experience.

3E Accounting Indonesia acts as a Corporate Services Provider for PT and PT PMA clients. We can help organise a compliance calendar, maintain corporate records, prepare governance documentation and scope optional support for LKPM reporting. Our proposal identifies included tasks and separates any notary, government or remedial-filing charges.

If you are setting up, restructuring or changing providers for a company in Indonesia, speak with our corporate-secretarial team. We can review the current records and map the next compliance steps before they fall due.

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