What Must a PT PMA File After Licensing?
Securing operational licences through the OSS platform is only the first step toward legal operation in Indonesia. Foreign-owned limited liability companies must maintain strict compliance across multiple government agencies. A PT PMA answers to BKPM, the Directorate General of Taxes (DJP), the Ministry of Manpower and AHU long after incorporation. In this infographic, we outline the six mandatory post-licensing filings every PT PMA must complete. They keep good standing, keep the Business Identification Number active and protect commercial rights. We help clients manage these periodic corporate, tax and labour obligations so nothing slips between agencies.
When Is the LKPM Report Due for a PT PMA?
April 15, July 15, October 15 and January 15 are the quarterly LKPM deadlines for a PT PMA. Investment Activity Reports are submitted through the OSS system to BKPM by the 15th day of the relevant reporting month after each quarter. The next deadlines for a medium or large enterprise are October 15, 2026 and January 15, 2027. Each report covers realised capital expenditure and project progression. Missing submissions can suspend new licences and delay investment-approval processes.
What Monthly Tax Returns Must a PT PMA File?
10th of the following month is the deadline for PPh 21 and PPh 23 payments; the 15th is the deadline for PPh 25. Monthly withholding returns are due on the 20th. Value Added Tax returns for VAT-registered businesses (PKP) are due by the last day of the following month. Employee withholding (PPh 21), services withholding (PPh 23) and corporate prepayments (PPh 25) are filed through DJP's unified Coretax platform. Final withholding is also filed through the same platform. Each filing is tied to the company's Tax Identification Number (NPWP). Nil filing requirements vary by tax type; a PPh 21 nil return is not required in a month with no employee payments or workers, except for December.
Annual Corporate Income Tax Return
April 30 is the annual corporate income tax return deadline for a December fiscal year-end, and the standard rate is 22 percent in 2026. It falls exactly four months after the year closes. Companies needing extra time can request a two-month extension through the DJP portal. The return must be lodged with financial statements. Audited statements are required for publicly listed companies, certain regulated industries, and entities meeting prescribed asset or revenue criteria under Indonesian law. Late filing can attract a fixed administrative fine of Rp1,000,000 for a corporate annual SPT, rather than a monthly compounding penalty.
Mandatory Manpower Report (WLKP)
The annual Mandatory Manpower Report is filed each December, while specified company changes must be reported within 30 days. The report is filed through the Ministry of Manpower online system. Covered employers report total personnel numbers, compensation structures and workplace programmes such as training plans. Filing frequency and update triggers depend on the employer's reporting category and current Ministry of Manpower rules—some obligations are annual, while others activate when employment data changes. Non-submission can trigger warnings and restrictions on manpower-related services.
Six mandatory post-licensing filings for a PT PMA
| Filing | Authority | Key Deadline |
|---|---|---|
| Investment Activity Report (LKPM) | OSS / BKPM | Quarterly by the 15th after each quarter |
| Monthly Tax Returns (SPT Masa) | DJP Coretax | Payments by the 15th; returns by the 20th |
| Annual Corporate Income Tax Return | DJP | April 30 |
| Mandatory Manpower Report (WLKP) | Ministry of Manpower | Annually within 30 days |
| BPJS Social Security Reporting | BPJS Kesehatan / BPJS Ketenagakerjaan | Monthly |
| Annual Shareholder Meeting Corporate Filings | Ministry of Law and Human Rights / AHU | AGMS by June 30 for December year-end |
BPJS Social Security Reporting
2 mandatory BPJS schemes apply to every employer with eligible staff. BPJS Kesehatan covers national healthcare. BPJS Ketenagakerjaan covers employment security, including pensions, disability and death benefits. Employees with Indonesian citizenship generally must be enrolled in both schemes, with participation and contribution rules applied according to employee category; foreign workers are covered only to the extent allowed under Indonesian BPJS rules. Employers must process monthly contribution updates and keep records aligned with payroll filings. Late BPJS registration attracts penalties under the law, and contribution amounts adjust with salary changes. We help clients coordinate BPJS reporting with PPh 21 filings so payroll stays consistent across agencies.
June 30, 2026 is the AGMS deadline for a December year-end company. The Annual General Meeting of Shareholders must be convened within six months of the financial year-end. The meeting ratifies the annual report and financial statements. The AGMS itself does not always create an AHU filing. Governance updates triggered by corporate changes are lodged with the Ministry of Law and Human Rights through the Indonesia Company Registry. Beneficial ownership information is maintained through AHU Online, must be updated when ownership changes and must be refreshed annually by every corporation. Missing filings can jeopardise good standing in the Indonesia Company Registry.
Risks of Post-Licensing Default
6 mandatory PT PMA filings carry compliance risk: overlooking them can trigger administrative sanctions, freeze the Business Identification Number, suspend customs privileges or ultimately lead to licence revocation. Missed LKPM submissions alone can halt new licence issuance through the OSS system. Default also exposes directors to personal exposure under Indonesian company law and blocks renewals of work permits for foreign staff. Staying ahead of deadlines preserves commercial rights, banking relationships and investment approvals.
Keep Your PT PMA Compliant
We manage every mandatory filing so your PT PMA stays in good standing year-round.
Frequently Asked Questions
A PT PMA files the Investment Activity Report quarterly through the OSS system, by the 10th day after each quarter-end: April 10, July 10, October 10 and January 10.
Yes. Monthly withholding and Value Added Tax returns must be filed as nil returns even when no commercial transactions occurred, and payments such as PPh 25 are still due where applicable.
The SPT Tahunan Badan is due by April 30 for a December fiscal year-end, applying a 22 percent standard rate in 2026, with a possible two-month extension via the DJP portal.
Default can trigger administrative sanctions, freeze the Business Identification Number, suspend customs privileges and, in serious cases, lead to licence revocation.
The Annual General Meeting of Shareholders must be convened within six months of the financial year-end, with governance updates then lodged with AHU, including the annual beneficial ownership declaration.
Abigail Yu
Director
Abigail Yu oversees executive leadership at 3E Accounting Group, leading operations, IT solutions, public relations, and digital marketing to drive business success. She holds an honors degree in Communication and New Media from the National University of Singapore and is highly skilled in crisis management, financial communication, and corporate communications.
