Setting up a PT PMA is only the start. Once the company is active, several compliance clocks begin to run at the same time.

Some duties repeat every month. Others come once a quarter or once a year. A few only appear when something changes, such as a new shareholder, a new business activity, or the first employee.

That is why a simple checklist is not enough. You need a calendar that tells you what is due, when to prepare it, and whether the rule applies to your company at all.

This guide gives you that calendar for 2026. It assumes your company uses a January to December financial year. If your financial year is different, some annual dates will also change.

Det er vigtigt: This article is a general compliance guide, not legal or tax advice. Your exact duties can vary by business activity, tax status, workforce, licenses, and company structure.

What Changed for PT PMA Compliance in 2026?

LKPM deadline

For det første, current LKPM deadlines fall on the 15th after each quarter. Many older guides still show the 10th.

SABH filing clock

Second, Permenkum No. 49 of 2025 added the SABH annual-report approval submission, with a 30-day deadline from the notarial deed date.

PT PMA Compliance Calendar at a Glance

Use this section as your quick reference. The later sections explain what to prepare and when each duty applies.

Major filing deadline Preparation or review month

January Jan 15

Q4 2025 LKPM due.

Close the previous year’s books, reconcile payroll and tax records, and begin annual financial statements.

Februar

Continue closing annual accounts. Check whether a statutory audit may apply.

If you have employees, review payroll, BPJS, and manpower data.

March

Finalize records needed for the corporate annual tax return.

Compare legal data, OSS profile, shareholder records, and actual business activity.

April 15 / 30

Q1 LKPM due Apr 15.

Den 2025 corporate annual income tax return is generally due Apr 30 for a calendar-year company.

Maj

Prepare or finish the annual report for shareholders.

If an audit applies, make sure audited financial statements are ready for the annual corporate process.

June Jun 30

For a calendar-year company, the 2025 annual report should generally be presented to the RUPS no later than Jun 30.

After approval, remember the separate 30-day SABH clock from the notarial deed date.

July Jul 15

Q2 LKPM due.

Compare investment realization, workforce data, licenses, and OSS activities with actual operations.

August

Review sector-specific permits, operational licenses, and company records.

Do not assume every license has an annual renewal date.

September

Check whether company changes were recorded correctly across the relevant systems.

Review directors, commissioners, shareholders, address, capital, and business classifications.

October Oct 15

Q3 LKPM due.

Fix data gaps between accounting records, OSS data, and investment reporting before year-end.

November

Start the year-end review early.

Reconcile tax accounts, major contracts, intercompany transactions, employee records, and supporting documents.

December

Prepare Q4 LKPM data, close open compliance items, and build next year’s calendar before the new reporting cycle starts.

Monthly Compliance: What May Repeat Every Month

Monthly duties depend on your activity, tax status, and workforce.

Employees

Do you have employees?

If yes, payroll can trigger employee income tax, BPJS contributions, and other manpower duties.

VAT / PKP

Are you registered as a PKP?

If yes, VAT reporting becomes part of your monthly routine.

Kildeskat

Did you make payments that trigger withholding tax?

Services, rent, royalties, dividends, or cross-border transactions may create different withholding obligations.

Do not leave bookkeeping until April

Monthly bookkeeping is also important. Do not wait until April to rebuild a full year of records. A clean monthly close makes tax reporting, LKPM preparation, audits, and the annual report much easier.

Quarterly LKPM Reporting

LKPM stands for Laporan Kegiatan Penanaman Modal, or Investment Activity Report. It is one of the most important recurring reports for many PT PMA companies.

A PT PMA is categorized as a large business, so it generally submits LKPM quarterly, subject to specific exemptions.

Quarter	Reporting period	2026 / 2027 deadline
Spørgsmål 1	January–March	Apr 15, 2026
2. kvartal	April–June	Jul 15, 2026
3. kvartal	July–September	Oct 15, 2026
4. kvartal	October–December	Jan 15, 2027

The report is filed through OSS. It can include investment realization, use of funds, employment, project progress, and problems affecting the investment.

Do not treat LKPM as a form you complete from memory on the last day. The figures should match the company’s real records.

Before each filing, compare the report with your accounting data, asset purchases, employee numbers, business location, project stage, and information already recorded in OSS.

If the company is still in the preparation or construction stage, the information you report may differ from an operating business. The reporting duty can remain, but the content should reflect the company’s actual stage.

April: The Busiest Compliance Month for Many PT PMAs

By April, the deadlines are already on your calendar. The real work is making sure the records behind them are ready.

January–March Reconcile the records that will support the annual return and Q1 LKPM.

Apr 15 File Q1 LKPM when the reporting obligation applies.

Apr 30 Calendar-year companies generally reach the annual corporate tax return deadline.

If the company cannot complete the annual return on time, Indonesian tax rules allow a possible extension of up to two months when the required procedure is followed.

An extension does not mean you can ignore the filing until later. You still need to check the formal requirements, estimated tax position, and supporting documents.

This is why the best April preparation starts in January, not in the last week of the month.

Does Every PT PMA Need an Audit?

Nej. PT PMA status alone does not automatically make every company subject to a statutory financial audit.

One important threshold

Under Indonesia’s Company Law, an audit is required in certain cases. One important threshold is when the company has assets or annual turnover of at least IDR 50 billion. Other categories can also require an audit, including certain public-interest companies and businesses covered by separate rules.

Check the company against the audit conditions before you build the annual reporting schedule. If an audit is required, start early enough for the audited statements to be ready before the RUPS process.

Annual Report and RUPS

The annual report is a corporate governance document, separate from the annual tax return.

The board of directors prepares the annual report and submits it to the RUPS after review by the board of commissioners.

Under the Company Law, this should happen no later than six months after the end of the financial year. For a company that closes its books on December 31, the practical outside date is Jun 30, 2026.

The annual report must include at least the required financial statements, information on the company’s activities and material issues, the board of commissioners’ supervision report, and other information required by the Company Law.

The exact content and approval process should match your company’s circumstances and articles of association.

New for 2026: Annual Report Approval Through SABH

Permenkum No. 49 of 2025 took effect on Dec 17, 2025. Under this rule, approval of the annual report must also be handled through Indonesia’s Legal Entity Administration System, known as SABH.

RUPS approval The annual report is approved through the company’s corporate process.

Notarial deed The RUPS approval is recorded in a notarial deed.

30-day SABH filing Directors, acting through a notary, submit the approval to the Minister through SABH within 30 days from the deed date.

Because the deadline runs from the deed date, create the SABH task as soon as the deed is signed.

If the SABH filing is missed

If the company fails to comply, it can receive a written warning. If it still does not comply within 30 days after the warning notification, SABH access can be blocked.

July: Use LKPM as a Mid-Year Health Check

Q2 LKPM is more useful when you treat it as a review, not just a filing.

Before you submit it, compare the company’s OSS data with what has happened during the first half of the year.

Check the KBLI-koder. Are they still the activities the company actually performs?

Check the business address. Has the company moved?

Check workforce numbers. Do they match reality?

Check investment realization. Can the amounts be supported by accounting records?

Check the project stage. Is OSS still showing preparation even though the business is already operating?

These small mismatches are easier to fix when you find them early.

August and September: Review Licenses and Company Data

There is no universal PT PMA license renewal month, because timing depends on the license and business activity.

Your license review depends on the company’s KBLI classification, risk level, location, sector, products, environmental requirements, import activity, and other approvals.

Use August and September as a control period. Review what the company has changed since the start of the year.

New business activity: Check whether OSS and the company’s corporate documents still align.

New location: Confirm whether the site needs a permit or registration.

Corporate changes: Check directors, commissioners, shareholders, capital, and registered address updates.

Cross-system consistency: AHU or SABH, OSS, tax records, banks, manpower systems, and sector regulators may all need matching information.

October to December: Clean Up Before the Year Closes

Q3 LKPM falls in October, but the last quarter should also be used to prepare for the next annual cycle.

Check whether invoices, expense records, tax documents, fixed assets, loans, and related-party transactions are complete.

If the company has workers, confirm payroll data, BPJS participation, and manpower reporting.

If foreign workers are employed, review the validity and consistency of relevant manpower and immigration documents.

Confirm that shareholder and management changes were properly documented and updated.

Prepare Q4 LKPM data before January arrives.

This reduces the risk of starting a new year with unfinished work from the old one.

Event-Based PT PMA Compliance

Some of the most important compliance duties do not sit on a fixed calendar at all. They begin when something happens.

Shareholder change can trigger corporate and investment updates.

Director or commissioner change can require a notarial process and updates to company records.

Capital increase or reduction can affect corporate documents and other registrations.

Address change can affect OSS, tax, banking, licensing, and local records.

Adding a new KBLI can change the permits the company needs.

Hiring the first employee can create payroll, BPJS, and manpower obligations.

Hiring a foreign worker can add manpower and immigration requirements.

Opening a new operating site such as a warehouse, branch, factory, or restaurant can create new licensing steps.

Calendar 1: Fixed dates

Track monthly, quarterly, and annual deadlines that are known in advance.

Calendar 2: Business events

Track company changes that create a new filing, update, permit, or registration duty.

Which PT PMA Requirements Apply to Your Company?

All active companies should keep proper accounting and corporate records and meet the tax and corporate duties that apply to their status.

Quarterly LKPMApplies when the company falls within the relevant investment reporting category.

VAT reportingApplies when the company is registered as a PKP.

Payroll, BPJS & manpowerApply when the company has workers and the relevant rules are triggered.

External auditApplies when the company meets statutory conditions or another sector rule requires it.

Foreign-worker complianceApplies when the company employs foreign nationals.

Sector-specific rulesImport, environmental, product, construction, financial, tourism, food, medical, and other rules apply only when the business activity falls within those areas.

WLKP and Employment Reporting

If your PT PMA has employees, include WLKP, or Wajib Lapor Ketenagakerjaan Perusahaan, in the compliance calendar.

WLKP is generally required within 30 days after a company is established, reopened, or relocated, then annually. A company should also report no later than 30 days before relocation, closure, or dissolution.

Keep the reported workforce data consistent with the company’s real employee, payroll, and BPJS records.

BPJS Ketenagakerjaan Contributions

Companies with employees should also account for BPJS obligations.

For BPJS Ketenagakerjaan, employer contribution payments are generally due no later than the 15th of the following month.

The practical lesson is simple: payroll, BPJS, and employee tax should be reviewed together.

If one system shows a different number of employees, salary base, or employment status, fix the mismatch instead of carrying it forward month after month.

What Happens If You Miss a PT PMA Deadline?

The consequence depends on the obligation you missed.

Different obligations have different consequences

A late tax filing can lead to tax penalties and follow-up from the tax authority.
A missed or inaccurate LKPM can lead to administrative action under the investment supervision framework.
Failure to complete the new SABH annual-report approval process can lead to a written warning and, if the issue continues, possible blocking of SABH access.
Employment, BPJS, immigration, and sector-specific violations have their own rules and sanctions.

Do not assume that every late task creates the same penalty.

When a deadline is missed, first identify the regulator, the exact filing, and the legal basis. Then fix the outstanding item and document what was done.

How to Build a PT PMA Compliance System That Is Hard to Miss

Track more than the legal date. Record the legal deadline, an earlier internal deadline, the owner, filing system, required documents, and filing receipt.

Reconcile before the filing window. If an LKPM report is legally due in the middle of the month, accounting and investment data should already be reconciled several days earlier.

Keep proof. Save the submission receipt, payment proof, report copy, supporting spreadsheet, and any approval or confirmation from the system.

Control account access. Know who owns the OSS, Coretax, SABH, BPJS, and other account credentials. A task should not fail because the only person with access is unavailable.

Review the calendar after business changes. A new activity, employee, location, shareholder, or other change can create a duty that did not exist when the calendar was built.

PT PMA Compliance Checklist for 2026

At the start of the year, confirm which monthly tax, payroll, BPJS, and manpower duties apply.

Before every quarter closes, prepare the accounting and investment data needed for LKPM.

Before April, finalize the annual tax records and check whether an audit is required.

Before the annual RUPS, prepare the annual report and required financial statements.

After the RUPS deed is signed, start the 30-day SABH filing clock immediately.

At mid-year, compare OSS data with the company’s real operations.

Before year-end, reconcile tax, accounting, corporate, employee, investment, and licensing records.

Whenever the business changes, check whether the change creates a new filing or update.

Need Help Keeping Your PT PMA Compliant?

PT PMA compliance becomes difficult when one change touches several systems at once. The hard part is keeping the affected systems consistent after a company change.

Visa Indonesia can help you review the company’s current position, identify the filings that apply, and coordinate the next compliance steps.

The goal is not to give you a longer checklist. It is to help you keep the company records, licenses, and reporting duties aligned with how the business actually operates.

Ofte stillede spørgsmål

How often does a PT PMA submit LKPM in 2026?

A PT PMA is categorized as a large business, so it generally files LKPM quarterly through OSS, subject to specific exemptions.

What are the 2026 LKPM deadlines?

The deadlines fall on the 15th day after each quarter; see the calendar above for the 2026 dates.

Does every PT PMA need an annual audit?

No. PT PMA status alone does not require an audit; an audit applies when statutory or sector-specific conditions are met.

When is the PT PMA corporate tax return due?

Generally, it is due four months after the tax year ends. For a calendar-year company, that is normally the end of April.

When must a PT PMA hold its annual RUPS?

The annual report must be submitted to the RUPS within six months after the financial year ends.

What is the new SABH annual-report requirement?

Submit the notarized RUPS approval through SABH within 30 days after the deed is signed.

Does a PT PMA with no revenue still have compliance duties?

Yes. No revenue does not automatically remove corporate, tax, investment, or licensing duties. The exact filings depend on the company’s status, business stage, and registrations.

Does every PT PMA need BPJS and WLKP?

They become relevant when the company has employees and the applicable employment rules are triggered.

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