{"id":51105,"date":"2026-09-22T23:00:09","date_gmt":"2026-09-22T15:00:09","guid":{"rendered":"https:\/\/visa-indonesia.com\/?p=51105"},"modified":"2026-09-22T23:00:12","modified_gmt":"2026-09-22T15:00:12","slug":"pt-pma-nalevingskalender","status":"publish","type":"post","link":"https:\/\/visa-indonesia.com\/nl\/visas-and-regulations\/pt-pma-compliance-calendar\/","title":{"rendered":"Richtlijnen voor de nalevingskalender van PT PMA 2026"},"content":{"rendered":"\n<style>\n\n.vi-pma-2026,\n.vi-pma-2026 * {\n  box-sizing: border-box;\n}\n\n.vi-pma-2026 {\n  --vi-navy: #083156;\n  --vi-yellow: #f9c90a;\n  --vi-white: #ffffff;\n  --vi-ink: #172433;\n  --vi-muted: #5d6b79;\n  --vi-line: #dce4eb;\n  --vi-soft: #f5f8fb;\n  --vi-yellow-soft: #fff8d6;\n  --vi-danger-soft: #fff3ef;\n  --vi-radius: 16px;\n  --vi-shadow: 0 12px 30px rgba(8, 49, 86, 0.08);\n  width: 100%;\n  max-width: 980px;\n  margin: 0 auto;\n  color: var(--vi-ink);\n  line-height: 1.72;\n}\n\n.vi-pma-2026 a {\n  color: var(--vi-navy);\n  text-decoration-thickness: 1.5px;\n  text-underline-offset: 3px;\n}\n\n.vi-pma-2026 a:hover {\n  color: #0d4e87;\n}\n\n.vi-pma-2026 h1,\n.vi-pma-2026 h2,\n.vi-pma-2026 h3 {\n  color: var(--vi-navy) !important;\n  line-height: 1.22;\n  margin-top: 0;\n}\n\n.vi-pma-2026 h1 {\n  font-size: clamp(2rem, 5vw, 3.2rem);\n  letter-spacing: -0.035em;\n  margin-bottom: 20px;\n}\n\n.vi-pma-2026 h2 {\n  font-size: clamp(1.55rem, 3.2vw, 2.05rem);\n  letter-spacing: -0.02em;\n  margin: 56px 0 18px;\n}\n\n.vi-pma-2026 h3 {\n  font-size: 1.08rem;\n  margin-bottom: 8px;\n}\n\n.vi-pma-2026 p {\n  margin: 0 0 18px;\n}\n\n.vi-pma-2026 ul,\n.vi-pma-2026 ol {\n  margin: 0;\n  padding-left: 1.25rem;\n}\n\n.vi-pma-2026 li + li {\n  margin-top: 8px;\n}\n\n.vi-pma-2026 .vi-article-head {\n  border-bottom: 1px solid var(--vi-line);\n  padding-bottom: 28px;\n  margin-bottom: 28px;\n}\n\n.vi-pma-2026 .vi-eyebrow {\n  display: inline-flex;\n  align-items: center;\n  gap: 8px;\n  margin-bottom: 14px;\n  color: var(--vi-navy);\n  font-size: 0.8rem;\n  font-weight: 800;\n  letter-spacing: 0.09em;\n  text-transform: uppercase;\n}\n\n.vi-pma-2026 .vi-eyebrow::before {\n  content: \"\";\n  width: 28px;\n  height: 4px;\n  border-radius: 999px;\n  background: var(--vi-yellow);\n}\n\n.vi-pma-2026 .vi-lead {\n  font-size: 1.08rem;\n  color: #34495c;\n}\n\n.vi-pma-2026 .vi-note {\n  display: flex;\n  gap: 14px;\n  align-items: flex-start;\n  margin: 26px 0 0;\n  padding: 18px 20px;\n  border-left: 4px solid var(--vi-yellow);\n  border-radius: 0 12px 12px 0;\n  background: var(--vi-soft);\n}\n\n.vi-pma-2026 .vi-note strong {\n  color: var(--vi-navy);\n}\n\n.vi-pma-2026 .vi-note-mark {\n  flex: 0 0 34px;\n  width: 34px;\n  height: 34px;\n  display: grid;\n  place-items: center;\n  border-radius: 50%;\n  background: var(--vi-yellow);\n  color: var(--vi-navy);\n  font-weight: 900;\n}\n\n.vi-pma-2026 .vi-toc {\n  margin: 30px 0 42px;\n  padding: 24px;\n  border: 1px solid var(--vi-line);\n  border-radius: var(--vi-radius);\n  background: var(--vi-white);\n  box-shadow: var(--vi-shadow);\n}\n\n.vi-pma-2026 .vi-toc-title {\n  margin-bottom: 14px;\n  color: var(--vi-navy);\n  font-weight: 800;\n}\n\n.vi-pma-2026 .vi-toc-grid {\n  display: grid;\n  grid-template-columns: repeat(2, minmax(0, 1fr));\n  gap: 8px 24px;\n}\n\n.vi-pma-2026 .vi-toc a {\n  display: block;\n  padding: 6px 0;\n  text-decoration: none;\n  border-bottom: 1px solid transparent;\n}\n\n.vi-pma-2026 .vi-toc a:hover {\n  border-bottom-color: var(--vi-yellow);\n}\n\n.vi-pma-2026 .vi-change-grid {\n  display: grid;\n  grid-template-columns: repeat(2, minmax(0, 1fr));\n  gap: 16px;\n  margin-top: 22px;\n}\n\n.vi-pma-2026 .vi-change-card {\n  position: relative;\n  min-height: 180px;\n  overflow: hidden;\n  padding: 26px;\n  border-radius: var(--vi-radius);\n  background: var(--vi-navy);\n}\n\n.vi-pma-2026 .vi-change-card::after {\n  content: \"\";\n  position: absolute;\n  right: -28px;\n  bottom: -38px;\n  width: 120px;\n  height: 120px;\n  border: 18px solid rgba(249, 201, 10, 0.16);\n  border-radius: 50%;\n}\n\n.vi-pma-2026 .vi-change-number {\n  display: inline-grid;\n  place-items: center;\n  width: 42px;\n  height: 42px;\n  margin-bottom: 20px;\n  border-radius: 12px;\n  background: var(--vi-yellow);\n  color: var(--vi-navy);\n  font-weight: 900;\n}\n\n.vi-pma-2026 .vi-change-card h3,\n.vi-pma-2026 .vi-change-card p,\n.vi-pma-2026 .vi-change-card a {\n  color: var(--vi-white) !important;\n}\n\n.vi-pma-2026 .vi-change-card h3 {\n  font-size: 1.2rem;\n}\n\n.vi-pma-2026 .vi-change-card p {\n  position: relative;\n  z-index: 2;\n  margin-bottom: 0;\n  color: rgba(255,255,255,0.9) !important;\n}\n\n.vi-pma-2026 .vi-change-card a {\n  text-decoration-color: var(--vi-yellow);\n}\n\n\/* 2026 calendar visual *\/\n.vi-pma-2026 .vi-calendar-shell {\n  margin-top: 26px;\n  padding: 22px;\n  border: 1px solid var(--vi-line);\n  border-radius: 20px;\n  background: var(--vi-soft);\n}\n\n.vi-pma-2026 .vi-calendar-key {\n  display: flex;\n  flex-wrap: wrap;\n  gap: 10px 18px;\n  margin-bottom: 18px;\n  font-size: 0.85rem;\n  color: var(--vi-muted);\n}\n\n.vi-pma-2026 .vi-key-item {\n  display: inline-flex;\n  align-items: center;\n  gap: 7px;\n}\n\n.vi-pma-2026 .vi-key-dot {\n  width: 10px;\n  height: 10px;\n  border-radius: 50%;\n  background: var(--vi-navy);\n}\n\n.vi-pma-2026 .vi-key-dot.vi-key-deadline {\n  background: var(--vi-yellow);\n  outline: 2px solid var(--vi-navy);\n  outline-offset: 1px;\n}\n\n.vi-pma-2026 .vi-month-grid {\n  display: grid;\n  grid-template-columns: repeat(3, minmax(0, 1fr));\n  gap: 12px;\n}\n\n.vi-pma-2026 .vi-month {\n  position: relative;\n  min-height: 165px;\n  padding: 18px;\n  border: 1px solid var(--vi-line);\n  border-radius: 14px;\n  background: var(--vi-white);\n}\n\n.vi-pma-2026 .vi-month.vi-deadline-month {\n  border-top: 5px solid var(--vi-yellow);\n  padding-top: 14px;\n}\n\n.vi-pma-2026 .vi-month-name {\n  display: flex;\n  align-items: center;\n  justify-content: space-between;\n  gap: 10px;\n  margin-bottom: 10px;\n  color: var(--vi-navy);\n  font-weight: 900;\n}\n\n.vi-pma-2026 .vi-date-badge {\n  display: inline-flex;\n  align-items: center;\n  justify-content: center;\n  min-width: 46px;\n  padding: 5px 8px;\n  border-radius: 999px;\n  background: var(--vi-yellow-soft);\n  color: var(--vi-navy);\n  font-size: 0.75rem;\n  font-weight: 900;\n}\n\n.vi-pma-2026 .vi-month p {\n  margin: 0;\n  color: #47596a;\n  font-size: 0.92rem;\n  line-height: 1.55;\n}\n\n.vi-pma-2026 .vi-month p + p {\n  margin-top: 8px;\n}\n\n.vi-pma-2026 .vi-section-intro {\n  max-width: 760px;\n  color: var(--vi-muted);\n}\n\n.vi-pma-2026 .vi-three-cards {\n  display: grid;\n  grid-template-columns: repeat(3, minmax(0, 1fr));\n  gap: 14px;\n  margin: 24px 0;\n}\n\n.vi-pma-2026 .vi-mini-card {\n  padding: 22px;\n  border-radius: 14px;\n  border: 1px solid var(--vi-line);\n  background: var(--vi-white);\n}\n\n.vi-pma-2026 .vi-mini-card .vi-symbol {\n  display: inline-flex;\n  align-items: center;\n  justify-content: center;\n  width: 38px;\n  height: 38px;\n  margin-bottom: 14px;\n  border-radius: 10px;\n  background: var(--vi-yellow);\n  color: var(--vi-navy);\n  font-weight: 900;\n}\n\n.vi-pma-2026 .vi-mini-card p:last-child {\n  margin-bottom: 0;\n}\n\n.vi-pma-2026 .vi-deadline-table-wrap {\n  overflow-x: auto;\n  margin: 24px 0;\n  border: 1px solid var(--vi-line);\n  border-radius: var(--vi-radius);\n}\n\n.vi-pma-2026 .vi-deadline-table {\n  width: 100%;\n  min-width: 660px;\n  border-collapse: collapse;\n  background: var(--vi-white);\n}\n\n.vi-pma-2026 .vi-deadline-table th,\n.vi-pma-2026 .vi-deadline-table td {\n  padding: 16px 18px;\n  text-align: left;\n  border-bottom: 1px solid var(--vi-line);\n  vertical-align: top;\n}\n\n.vi-pma-2026 .vi-deadline-table th {\n  background: var(--vi-navy);\n  color: var(--vi-white) !important;\n  font-size: 0.84rem;\n  text-transform: uppercase;\n  letter-spacing: 0.05em;\n}\n\n.vi-pma-2026 .vi-deadline-table tr:last-child td {\n  border-bottom: 0;\n}\n\n.vi-pma-2026 .vi-deadline-table td strong {\n  color: var(--vi-navy);\n}\n\n.vi-pma-2026 .vi-focus-box {\n  margin: 26px 0;\n  padding: 26px;\n  border-radius: var(--vi-radius);\n  background: var(--vi-yellow-soft);\n  border: 1px solid #f0d95d;\n}\n\n.vi-pma-2026 .vi-focus-box h3 {\n  margin-bottom: 10px;\n}\n\n.vi-pma-2026 .vi-process {\n  position: relative;\n  display: grid;\n  grid-template-columns: repeat(3, minmax(0, 1fr));\n  gap: 14px;\n  margin: 26px 0;\n}\n\n.vi-pma-2026 .vi-process-step {\n  position: relative;\n  padding: 22px;\n  border: 1px solid var(--vi-line);\n  border-radius: 14px;\n  background: var(--vi-white);\n}\n\n.vi-pma-2026 .vi-process-step::before {\n  content: attr(data-step);\n  display: inline-grid;\n  place-items: center;\n  width: 34px;\n  height: 34px;\n  margin-bottom: 14px;\n  border-radius: 50%;\n  background: var(--vi-navy);\n  color: var(--vi-white) !important;\n  font-weight: 900;\n}\n\n.vi-pma-2026 .vi-process-step strong {\n  display: block;\n  color: var(--vi-navy);\n  margin-bottom: 6px;\n}\n\n.vi-pma-2026 .vi-check-grid {\n  display: grid;\n  grid-template-columns: repeat(2, minmax(0, 1fr));\n  gap: 12px;\n  margin: 22px 0;\n}\n\n.vi-pma-2026 .vi-check-item {\n  display: flex;\n  gap: 12px;\n  align-items: flex-start;\n  padding: 15px 16px;\n  border: 1px solid var(--vi-line);\n  border-radius: 12px;\n  background: var(--vi-white);\n}\n\n.vi-pma-2026 .vi-check-item::before {\n  content: \"\u2713\";\n  flex: 0 0 28px;\n  width: 28px;\n  height: 28px;\n  display: grid;\n  place-items: center;\n  border-radius: 50%;\n  background: var(--vi-yellow);\n  color: var(--vi-navy);\n  font-weight: 900;\n}\n\n.vi-pma-2026 .vi-event-list {\n  display: grid;\n  grid-template-columns: repeat(2, minmax(0, 1fr));\n  gap: 10px;\n  margin: 22px 0;\n}\n\n.vi-pma-2026 .vi-event {\n  padding: 16px 18px;\n  border-left: 4px solid var(--vi-yellow);\n  background: var(--vi-soft);\n  border-radius: 0 12px 12px 0;\n}\n\n.vi-pma-2026 .vi-event strong {\n  color: var(--vi-navy);\n}\n\n.vi-pma-2026 .vi-two-calendar {\n  display: grid;\n  grid-template-columns: repeat(2, minmax(0, 1fr));\n  gap: 14px;\n  margin: 24px 0;\n}\n\n.vi-pma-2026 .vi-calendar-type {\n  padding: 24px;\n  border-radius: var(--vi-radius);\n  background: var(--vi-navy);\n}\n\n.vi-pma-2026 .vi-calendar-type h3,\n.vi-pma-2026 .vi-calendar-type p {\n  color: var(--vi-white) !important;\n}\n\n.vi-pma-2026 .vi-calendar-type h3 {\n  margin-bottom: 8px;\n}\n\n.vi-pma-2026 .vi-calendar-type p {\n  margin: 0;\n  color: rgba(255,255,255,0.86) !important;\n}\n\n.vi-pma-2026 .vi-applicability {\n  display: grid;\n  gap: 10px;\n  margin-top: 22px;\n}\n\n.vi-pma-2026 .vi-rule-row {\n  display: grid;\n  grid-template-columns: 0.9fr 1.5fr;\n  gap: 18px;\n  padding: 16px 18px;\n  border: 1px solid var(--vi-line);\n  border-radius: 12px;\n}\n\n.vi-pma-2026 .vi-rule-row strong {\n  color: var(--vi-navy);\n}\n\n.vi-pma-2026 .vi-warning {\n  margin: 28px 0;\n  padding: 24px;\n  border-radius: var(--vi-radius);\n  border: 1px solid #f0c8bb;\n  background: var(--vi-danger-soft);\n}\n\n.vi-pma-2026 .vi-warning h3 {\n  margin-bottom: 10px;\n}\n\n.vi-pma-2026 .vi-system-list {\n  counter-reset: vi-system;\n  display: grid;\n  gap: 12px;\n  margin: 24px 0;\n}\n\n.vi-pma-2026 .vi-system-item {\n  counter-increment: vi-system;\n  display: grid;\n  grid-template-columns: 46px 1fr;\n  gap: 14px;\n  align-items: start;\n  padding: 18px;\n  border: 1px solid var(--vi-line);\n  border-radius: 14px;\n}\n\n.vi-pma-2026 .vi-system-item::before {\n  content: counter(vi-system, decimal-leading-zero);\n  display: grid;\n  place-items: center;\n  width: 46px;\n  height: 46px;\n  border-radius: 12px;\n  background: var(--vi-yellow);\n  color: var(--vi-navy);\n  font-weight: 900;\n}\n\n.vi-pma-2026 .vi-system-item strong {\n  display: block;\n  color: var(--vi-navy);\n  margin-bottom: 4px;\n}\n\n.vi-pma-2026 .vi-final-checklist {\n  display: grid;\n  gap: 10px;\n  margin-top: 22px;\n}\n\n.vi-pma-2026 .vi-final-check {\n  display: flex;\n  gap: 12px;\n  align-items: flex-start;\n  padding: 14px 16px;\n  border-radius: 12px;\n  background: var(--vi-soft);\n}\n\n.vi-pma-2026 .vi-final-check::before {\n  content: \"\";\n  flex: 0 0 18px;\n  width: 18px;\n  height: 18px;\n  margin-top: 4px;\n  border: 2px solid var(--vi-navy);\n  border-radius: 4px;\n  background: var(--vi-white);\n  box-shadow: inset 0 0 0 3px var(--vi-white);\n}\n\n.vi-pma-2026 .vi-cta {\n  position: relative;\n  overflow: hidden;\n  margin: 58px 0 44px;\n  padding: 34px;\n  border-radius: 20px;\n  background: var(--vi-navy);\n}\n\n.vi-pma-2026 .vi-cta::after {\n  content: \"\";\n  position: absolute;\n  right: -60px;\n  top: -60px;\n  width: 180px;\n  height: 180px;\n  border-radius: 50%;\n  border: 28px solid rgba(249, 201, 10, 0.14);\n}\n\n.vi-pma-2026 .vi-cta h2,\n.vi-pma-2026 .vi-cta p,\n.vi-pma-2026 .vi-cta a {\n  position: relative;\n  z-index: 1;\n  color: var(--vi-white) !important;\n}\n\n.vi-pma-2026 .vi-cta h2 {\n  margin: 0 0 14px;\n}\n\n.vi-pma-2026 .vi-cta p {\n  max-width: 760px;\n  color: rgba(255,255,255,0.9) !important;\n}\n\n.vi-pma-2026 .vi-cta p:last-child {\n  margin-bottom: 0;\n}\n\n.vi-pma-2026 .vi-faq {\n  margin-top: 24px;\n  border-top: 1px solid var(--vi-line);\n}\n\n.vi-pma-2026 .vi-faq details {\n  border-bottom: 1px solid var(--vi-line);\n}\n\n.vi-pma-2026 .vi-faq summary {\n  position: relative;\n  cursor: pointer;\n  list-style: none;\n  padding: 20px 44px 20px 0;\n  color: var(--vi-navy);\n  font-weight: 800;\n}\n\n.vi-pma-2026 .vi-faq summary::-webkit-details-marker {\n  display: none;\n}\n\n.vi-pma-2026 .vi-faq summary::after {\n  content: \"+\";\n  position: absolute;\n  right: 4px;\n  top: 16px;\n  display: grid;\n  place-items: center;\n  width: 30px;\n  height: 30px;\n  border-radius: 50%;\n  background: var(--vi-yellow);\n  color: var(--vi-navy);\n  font-size: 1.2rem;\n  font-weight: 900;\n}\n\n.vi-pma-2026 .vi-faq details[open] summary::after {\n  content: \"\u2212\";\n}\n\n.vi-pma-2026 .vi-faq .vi-answer {\n  padding: 0 44px 20px 0;\n  color: #465869;\n}\n\n.vi-pma-2026 .vi-faq .vi-answer p:last-child {\n  margin-bottom: 0;\n}\n\n.vi-pma-2026 .vi-source-link {\n  font-weight: 700;\n}\n\n@media (max-width: 820px) {\n  .vi-pma-2026 .vi-month-grid,\n  .vi-pma-2026 .vi-three-cards,\n  .vi-pma-2026 .vi-process {\n    grid-template-columns: repeat(2, minmax(0, 1fr));\n  }\n\n  .vi-pma-2026 .vi-change-grid,\n  .vi-pma-2026 .vi-check-grid,\n  .vi-pma-2026 .vi-event-list,\n  .vi-pma-2026 .vi-two-calendar {\n    grid-template-columns: 1fr;\n  }\n}\n\n@media (max-width: 580px) {\n  .vi-pma-2026 h2 {\n    margin-top: 42px;\n  }\n\n  .vi-pma-2026 .vi-toc-grid,\n  .vi-pma-2026 .vi-month-grid,\n  .vi-pma-2026 .vi-three-cards,\n  .vi-pma-2026 .vi-process {\n    grid-template-columns: 1fr;\n  }\n\n  .vi-pma-2026 .vi-calendar-shell,\n  .vi-pma-2026 .vi-toc,\n  .vi-pma-2026 .vi-cta {\n    padding: 20px;\n  }\n\n  .vi-pma-2026 .vi-rule-row {\n    grid-template-columns: 1fr;\n    gap: 4px;\n  }\n\n  .vi-pma-2026 .vi-month {\n    min-height: auto;\n  }\n}\n<\/style>\n\n<article class=\"vi-pma-2026\">\n\n    <p class=\"vi-lead\">\n      <a href=\"https:\/\/visa-indonesia.com\/visa-indonesia\/setup-pt-pma-for-foreigners\/\" target=\"_blank\" rel=\"noopener\">Setting up a PT PMA<\/a> is only the start. Once the company is active, several compliance clocks begin to run at the same time.\n    <\/p>\n\n    <p>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.<\/p>\n\n    <p>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.<\/p>\n\n    <p>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.<\/p>\n\n    <div class=\"vi-note\">\n      <span class=\"vi-note-mark\" aria-hidden=\"true\">i<\/span>\n      <div><strong>Important:<\/strong> 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.<\/div>\n    <\/div>\n  <\/header>\n\n  <nav class=\"vi-toc\" aria-label=\"Table of contents\">\n    <div class=\"vi-toc-title\">In this guide<\/div>\n    <div class=\"vi-toc-grid\">\n      <a href=\"#vi-changes-2026\">What changed in 2026<\/a>\n      <a href=\"#vi-calendar\">2026 calendar at a glance<\/a>\n      <a href=\"#vi-monthly\">Monthly compliance<\/a>\n      <a href=\"#vi-lkpm\">Quarterly LKPM<\/a>\n      <a href=\"#vi-audit\">Audit requirements<\/a>\n      <a href=\"#vi-rups\">Annual report and RUPS<\/a>\n      <a href=\"#vi-sabh\">New SABH requirement<\/a>\n      <a href=\"#vi-event-based\">Event-based compliance<\/a>\n      <a href=\"#vi-applicability\">Which rules apply<\/a>\n      <a href=\"#vi-missed-deadline\">Missed deadlines<\/a>\n      <a href=\"#vi-system\">Build a compliance system<\/a>\n      <a href=\"#vi-faq\">Frequently asked questions<\/a>\n    <\/div>\n  <\/nav>\n\n  <section id=\"vi-changes-2026\">\n    <h2>What Changed for PT PMA Compliance in 2026?<\/h2>\n    <div class=\"vi-change-grid\">\n      <div class=\"vi-change-card\">\n        <div class=\"vi-change-number\">15<\/div>\n        <h3>LKPM deadline<\/h3>\n        <p>First, <a href=\"https:\/\/jdih-storage.bkpm.go.id\/jdih\/jdih\/2025Permeninvesthil005-.pdf\" target=\"_blank\" rel=\"noopener\">current LKPM deadlines<\/a> fall on the 15th after each quarter. Many older guides still show the 10th.<\/p>\n      <\/div>\n      <div class=\"vi-change-card\">\n        <div class=\"vi-change-number\">30<\/div>\n        <h3>SABH filing clock<\/h3>\n        <p>Second, <a href=\"https:\/\/peraturan.bpk.go.id\/Details\/350901\/permenkum-no-49-tahun-2025\" target=\"_blank\" rel=\"noopener\">Permenkum No. 49 of 2025<\/a> added the SABH annual-report approval submission, with a 30-day deadline from the notarial deed date.<\/p>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section id=\"vi-calendar\">\n    <h2>PT PMA Compliance Calendar at a Glance<\/h2>\n    <p class=\"vi-section-intro\">Use this section as your quick reference. The later sections explain what to prepare and when each duty applies.<\/p>\n\n    <div class=\"vi-calendar-shell\">\n      <div class=\"vi-calendar-key\">\n        <span class=\"vi-key-item\"><span class=\"vi-key-dot vi-key-deadline\"><\/span> Major filing deadline<\/span>\n        <span class=\"vi-key-item\"><span class=\"vi-key-dot\"><\/span> Preparation or review month<\/span>\n      <\/div>\n\n      <div class=\"vi-month-grid\">\n        <div class=\"vi-month vi-deadline-month\">\n          <div class=\"vi-month-name\">January <span class=\"vi-date-badge\">Jan 15<\/span><\/div>\n          <p><strong>Q4 2025 LKPM due.<\/strong><\/p>\n          <p>Close the previous year&#8217;s books, reconcile payroll and tax records, and begin annual financial statements.<\/p>\n        <\/div>\n\n        <div class=\"vi-month\">\n          <div class=\"vi-month-name\">February<\/div>\n          <p>Continue closing annual accounts. Check whether a statutory audit may apply.<\/p>\n          <p>If you have employees, review payroll, BPJS, and manpower data.<\/p>\n        <\/div>\n\n        <div class=\"vi-month\">\n          <div class=\"vi-month-name\">March<\/div>\n          <p>Finalize records needed for the corporate annual tax return.<\/p>\n          <p>Compare legal data, OSS profile, shareholder records, and actual business activity.<\/p>\n        <\/div>\n\n        <div class=\"vi-month vi-deadline-month\">\n          <div class=\"vi-month-name\">April <span class=\"vi-date-badge\">15 \/ 30<\/span><\/div>\n          <p><strong>Q1 LKPM due Apr 15.<\/strong><\/p>\n          <p>The <a href=\"https:\/\/visa-indonesia.com\/visas-and-regulations\/tax-obligations-for-pt-pma\/\" target=\"_blank\" rel=\"noopener\">2025 corporate annual income tax return<\/a> is generally due Apr 30 for a calendar-year company.<\/p>\n        <\/div>\n\n        <div class=\"vi-month\">\n          <div class=\"vi-month-name\">May<\/div>\n          <p>Prepare or finish the annual report for shareholders.<\/p>\n          <p>If an audit applies, make sure audited financial statements are ready for the annual corporate process.<\/p>\n        <\/div>\n\n        <div class=\"vi-month vi-deadline-month\">\n          <div class=\"vi-month-name\">June <span class=\"vi-date-badge\">Jun 30<\/span><\/div>\n          <p>For a calendar-year company, the 2025 annual report should generally be presented to the RUPS no later than Jun 30.<\/p>\n          <p>After approval, remember the separate 30-day SABH clock from the notarial deed date.<\/p>\n        <\/div>\n\n        <div class=\"vi-month vi-deadline-month\">\n          <div class=\"vi-month-name\">July <span class=\"vi-date-badge\">Jul 15<\/span><\/div>\n          <p><strong>Q2 LKPM due.<\/strong><\/p>\n          <p>Compare investment realization, workforce data, licenses, and OSS activities with actual operations.<\/p>\n        <\/div>\n\n        <div class=\"vi-month\">\n          <div class=\"vi-month-name\">August<\/div>\n          <p>Review sector-specific permits, operational licenses, and company records.<\/p>\n          <p>Do not assume every license has an annual renewal date.<\/p>\n        <\/div>\n\n        <div class=\"vi-month\">\n          <div class=\"vi-month-name\">September<\/div>\n          <p>Check whether company changes were recorded correctly across the relevant systems.<\/p>\n          <p>Review directors, commissioners, shareholders, address, capital, and business classifications.<\/p>\n        <\/div>\n\n        <div class=\"vi-month vi-deadline-month\">\n          <div class=\"vi-month-name\">October <span class=\"vi-date-badge\">Oct 15<\/span><\/div>\n          <p><strong>Q3 LKPM due.<\/strong><\/p>\n          <p>Fix data gaps between accounting records, OSS data, and investment reporting before year-end.<\/p>\n        <\/div>\n\n        <div class=\"vi-month\">\n          <div class=\"vi-month-name\">November<\/div>\n          <p>Start the year-end review early.<\/p>\n          <p>Reconcile tax accounts, major contracts, intercompany transactions, employee records, and supporting documents.<\/p>\n        <\/div>\n\n        <div class=\"vi-month\">\n          <div class=\"vi-month-name\">December<\/div>\n          <p>Prepare Q4 LKPM data, close open compliance items, and build next year&#8217;s calendar before the new reporting cycle starts.<\/p>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section id=\"vi-monthly\">\n    <h2>Monthly Compliance: What May Repeat Every Month<\/h2>\n    <p>Monthly duties depend on your activity, tax status, and workforce.<\/p>\n\n    <div class=\"vi-three-cards\">\n      <div class=\"vi-mini-card\">\n        <span class=\"vi-symbol\" aria-hidden=\"true\">01<\/span>\n        <h3>Employees<\/h3>\n        <p><strong>Do you have employees?<\/strong><\/p>\n        <p>If yes, payroll can trigger employee income tax, BPJS contributions, and other manpower duties.<\/p>\n      <\/div>\n\n      <div class=\"vi-mini-card\">\n        <span class=\"vi-symbol\" aria-hidden=\"true\">02<\/span>\n        <h3>VAT \/ PKP<\/h3>\n        <p><strong>Are you registered as a PKP?<\/strong><\/p>\n        <p>If yes, VAT reporting becomes part of your monthly routine.<\/p>\n      <\/div>\n\n      <div class=\"vi-mini-card\">\n        <span class=\"vi-symbol\" aria-hidden=\"true\">03<\/span>\n        <h3>Withholding tax<\/h3>\n        <p><strong>Did you make payments that trigger withholding tax?<\/strong><\/p>\n        <p>Services, rent, royalties, dividends, or cross-border transactions may create different withholding obligations.<\/p>\n      <\/div>\n    <\/div>\n\n    <div class=\"vi-focus-box\">\n      <h3>Do not leave bookkeeping until April<\/h3>\n      <p>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.<\/p>\n    <\/div>\n  <\/section>\n\n  <section id=\"vi-lkpm\">\n    <h2>Quarterly LKPM Reporting<\/h2>\n    <p>LKPM stands for <em>Laporan Kegiatan Penanaman Modal<\/em>, or Investment Activity Report. It is one of the most important recurring reports for many PT PMA companies.<\/p>\n    <p>A PT PMA is categorized as a large business, so it generally submits LKPM quarterly, subject to specific exemptions.<\/p>\n\n    <div class=\"vi-deadline-table-wrap\">\n      <table class=\"vi-deadline-table\">\n        <thead>\n          <tr>\n            <th>Quarter<\/th>\n            <th>Reporting period<\/th>\n            <th>2026 \/ 2027 deadline<\/th>\n          <\/tr>\n        <\/thead>\n        <tbody>\n          <tr>\n            <td><strong>Q1<\/strong><\/td>\n            <td>January\u2013March<\/td>\n            <td>Apr 15, 2026<\/td>\n          <\/tr>\n          <tr>\n            <td><strong>Q2<\/strong><\/td>\n            <td>April\u2013June<\/td>\n            <td>Jul 15, 2026<\/td>\n          <\/tr>\n          <tr>\n            <td><strong>Q3<\/strong><\/td>\n            <td>July\u2013September<\/td>\n            <td>Oct 15, 2026<\/td>\n          <\/tr>\n          <tr>\n            <td><strong>Q4<\/strong><\/td>\n            <td>October\u2013December<\/td>\n            <td>Jan 15, 2027<\/td>\n          <\/tr>\n        <\/tbody>\n      <\/table>\n    <\/div>\n\n    <p>The report is filed through OSS. It can include investment realization, use of funds, employment, project progress, and problems affecting the investment.<\/p>\n    <p>Do not treat LKPM as a form you complete from memory on the last day. The figures should match the company&#8217;s real records.<\/p>\n    <p>Before each filing, compare the report with your accounting data, asset purchases, employee numbers, business location, project stage, and information already recorded in OSS.<\/p>\n    <p>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&#8217;s actual stage.<\/p>\n  <\/section>\n\n  <section id=\"vi-april\">\n    <h2>April: The Busiest Compliance Month for Many PT PMAs<\/h2>\n    <p>By April, the deadlines are already on your calendar. The real work is making sure the records behind them are ready.<\/p>\n\n    <div class=\"vi-process\">\n      <div class=\"vi-process-step\" data-step=\"1\">\n        <strong>January\u2013March<\/strong>\n        Reconcile the records that will support the annual return and Q1 LKPM.\n      <\/div>\n      <div class=\"vi-process-step\" data-step=\"2\">\n        <strong>Apr 15<\/strong>\n        File Q1 LKPM when the reporting obligation applies.\n      <\/div>\n      <div class=\"vi-process-step\" data-step=\"3\">\n        <strong>Apr 30<\/strong>\n        Calendar-year companies generally reach the annual corporate tax return deadline.\n      <\/div>\n    <\/div>\n\n    <p>If the company cannot complete the annual return on time, <a href=\"https:\/\/pajak.go.id\/id\/batas-waktu-lapor\" target=\"_blank\" rel=\"noopener\">Indonesian tax rules<\/a> allow a possible extension of up to two months when the required procedure is followed.<\/p>\n    <p>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.<\/p>\n    <p>This is why the best April preparation starts in January, not in the last week of the month.<\/p>\n  <\/section>\n\n  <section id=\"vi-audit\">\n    <h2>Does Every PT PMA Need an Audit?<\/h2>\n    <p><strong>No.<\/strong> PT PMA status alone does not automatically make every company subject to a statutory financial audit.<\/p>\n\n    <div class=\"vi-focus-box\">\n      <h3>One important threshold<\/h3>\n      <p>Under Indonesia&#8217;s <a href=\"https:\/\/peraturan.bpk.go.id\/Home\/Download\/29563\/UU%20Nomor%2040%20Tahun%202007.pdf\" target=\"_blank\" rel=\"noopener\">Company Law<\/a>, an audit is required in certain cases. One important threshold is when the company has assets or annual turnover of at least <strong>IDR 50 billion<\/strong>. Other categories can also require an audit, including certain public-interest companies and businesses covered by separate rules.<\/p>\n    <\/div>\n\n    <p>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.<\/p>\n  <\/section>\n\n  <section id=\"vi-rups\">\n    <h2>Annual Report and RUPS<\/h2>\n    <p>The annual report is a corporate governance document, separate from the annual tax return.<\/p>\n    <p>The board of directors prepares the annual report and submits it to the RUPS after review by the board of commissioners.<\/p>\n    <p>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.<\/p>\n    <p>The annual report must include at least the required financial statements, information on the company&#8217;s activities and material issues, the board of commissioners&#8217; supervision report, and other information required by the Company Law.<\/p>\n    <p>The exact content and approval process should match your company&#8217;s circumstances and articles of association.<\/p>\n  <\/section>\n\n  <section id=\"vi-sabh\">\n    <h2>New for 2026: Annual Report Approval Through SABH<\/h2>\n    <p><a href=\"https:\/\/peraturan.bpk.go.id\/Details\/350901\/permenkum-no-49-tahun-2025\" target=\"_blank\" rel=\"noopener\">Permenkum No. 49 of 2025<\/a> took effect on Dec 17, 2025. Under this rule, approval of the annual report must also be handled through Indonesia&#8217;s Legal Entity Administration System, known as SABH.<\/p>\n\n    <div class=\"vi-process\">\n      <div class=\"vi-process-step\" data-step=\"1\">\n        <strong>RUPS approval<\/strong>\n        The annual report is approved through the company&#8217;s corporate process.\n      <\/div>\n      <div class=\"vi-process-step\" data-step=\"2\">\n        <strong>Notarial deed<\/strong>\n        The RUPS approval is recorded in a notarial deed.\n      <\/div>\n      <div class=\"vi-process-step\" data-step=\"3\">\n        <strong>30-day SABH filing<\/strong>\n        Directors, acting through a notary, submit the approval to the Minister through SABH within 30 days from the deed date.\n      <\/div>\n    <\/div>\n\n    <p>Because the deadline runs from the deed date, create the SABH task as soon as the deed is signed.<\/p>\n\n    <div class=\"vi-warning\">\n      <h3>If the SABH filing is missed<\/h3>\n      <p>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.<\/p>\n    <\/div>\n  <\/section>\n\n  <section id=\"vi-midyear\">\n    <h2>July: Use LKPM as a Mid-Year Health Check<\/h2>\n    <p>Q2 LKPM is more useful when you treat it as a review, not just a filing.<\/p>\n    <p>Before you submit it, compare the company&#8217;s OSS data with what has happened during the first half of the year.<\/p>\n\n    <div class=\"vi-check-grid\">\n      <div class=\"vi-check-item\"><div>Check the <a href=\"https:\/\/visa-indonesia.com\/visas-and-regulations\/indonesia-kbli-guide\/\" target=\"_blank\" rel=\"noopener\">KBLI codes<\/a>. Are they still the activities the company actually performs?<\/div><\/div>\n      <div class=\"vi-check-item\"><div>Check the business address. Has the company moved?<\/div><\/div>\n      <div class=\"vi-check-item\"><div>Check workforce numbers. Do they match reality?<\/div><\/div>\n      <div class=\"vi-check-item\"><div>Check investment realization. Can the amounts be supported by accounting records?<\/div><\/div>\n      <div class=\"vi-check-item\"><div>Check the project stage. Is OSS still showing preparation even though the business is already operating?<\/div><\/div>\n    <\/div>\n\n    <p>These small mismatches are easier to fix when you find them early.<\/p>\n  <\/section>\n\n  <section id=\"vi-licenses\">\n    <h2>August and September: Review Licenses and Company Data<\/h2>\n    <p>There is no universal PT PMA license renewal month, because timing depends on the license and business activity.<\/p>\n    <p>Your license review depends on the company&#8217;s KBLI classification, risk level, location, sector, products, environmental requirements, import activity, and other approvals.<\/p>\n    <p>Use August and September as a control period. Review what the company has changed since the start of the year.<\/p>\n\n    <div class=\"vi-event-list\">\n      <div class=\"vi-event\"><strong>New business activity:<\/strong> Check whether OSS and the company&#8217;s corporate documents still align.<\/div>\n      <div class=\"vi-event\"><strong>New location:<\/strong> Confirm whether the site needs a permit or registration.<\/div>\n      <div class=\"vi-event\"><strong>Corporate changes:<\/strong> Check directors, commissioners, shareholders, capital, and registered address updates.<\/div>\n      <div class=\"vi-event\"><strong>Cross-system consistency:<\/strong> AHU or SABH, OSS, tax records, banks, manpower systems, and sector regulators may all need matching information.<\/div>\n    <\/div>\n  <\/section>\n\n  <section id=\"vi-yearend\">\n    <h2>October to December: Clean Up Before the Year Closes<\/h2>\n    <p>Q3 LKPM falls in October, but the last quarter should also be used to prepare for the next annual cycle.<\/p>\n\n    <div class=\"vi-check-grid\">\n      <div class=\"vi-check-item\"><div>Check whether invoices, expense records, tax documents, fixed assets, loans, and related-party transactions are complete.<\/div><\/div>\n      <div class=\"vi-check-item\"><div>If the company has workers, confirm payroll data, BPJS participation, and manpower reporting.<\/div><\/div>\n      <div class=\"vi-check-item\"><div>If foreign workers are employed, review the validity and consistency of relevant manpower and immigration documents.<\/div><\/div>\n      <div class=\"vi-check-item\"><div>Confirm that shareholder and management changes were properly documented and updated.<\/div><\/div>\n      <div class=\"vi-check-item\"><div>Prepare Q4 LKPM data before January arrives.<\/div><\/div>\n    <\/div>\n\n    <p>This reduces the risk of starting a new year with unfinished work from the old one.<\/p>\n  <\/section>\n\n  <section id=\"vi-event-based\">\n    <h2>Event-Based PT PMA Compliance<\/h2>\n    <p>Some of the most important compliance duties do not sit on a fixed calendar at all. They begin when something happens.<\/p>\n\n    <div class=\"vi-event-list\">\n      <div class=\"vi-event\"><strong>Shareholder change<\/strong> can trigger corporate and investment updates.<\/div>\n      <div class=\"vi-event\"><strong>Director or commissioner change<\/strong> can require a notarial process and updates to company records.<\/div>\n      <div class=\"vi-event\"><strong>Capital increase or reduction<\/strong> can affect corporate documents and other registrations.<\/div>\n      <div class=\"vi-event\"><strong>Address change<\/strong> can affect OSS, tax, banking, licensing, and local records.<\/div>\n      <div class=\"vi-event\"><strong>Adding a new KBLI<\/strong> can change the permits the company needs.<\/div>\n      <div class=\"vi-event\"><strong>Hiring the first employee<\/strong> can create payroll, BPJS, and manpower obligations.<\/div>\n      <div class=\"vi-event\"><strong><a href=\"https:\/\/visa-indonesia.com\/visas-and-regulations\/apply-for-rptka-indonesia\/\" target=\"_blank\" rel=\"noopener\">Hiring a foreign worker<\/a><\/strong> can add manpower and immigration requirements.<\/div>\n      <div class=\"vi-event\"><strong>Opening a new operating site<\/strong> such as a warehouse, branch, factory, or restaurant can create new licensing steps.<\/div>\n    <\/div>\n\n    <div class=\"vi-two-calendar\">\n      <div class=\"vi-calendar-type\">\n        <h3>Calendar 1: Fixed dates<\/h3>\n        <p>Track monthly, quarterly, and annual deadlines that are known in advance.<\/p>\n      <\/div>\n      <div class=\"vi-calendar-type\">\n        <h3>Calendar 2: Business events<\/h3>\n        <p>Track company changes that create a new filing, update, permit, or registration duty.<\/p>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section id=\"vi-applicability\">\n    <h2>Which PT PMA Requirements Apply to Your Company?<\/h2>\n    <p>All active companies should keep proper accounting and corporate records and meet the tax and corporate duties that apply to their status.<\/p>\n\n    <div class=\"vi-applicability\">\n      <div class=\"vi-rule-row\"><strong>Quarterly LKPM<\/strong><span>Applies when the company falls within the relevant investment reporting category.<\/span><\/div>\n      <div class=\"vi-rule-row\"><strong>VAT reporting<\/strong><span>Applies when the company is registered as a PKP.<\/span><\/div>\n      <div class=\"vi-rule-row\"><strong>Payroll, BPJS &amp; manpower<\/strong><span>Apply when the company has workers and the relevant rules are triggered.<\/span><\/div>\n      <div class=\"vi-rule-row\"><strong>External audit<\/strong><span>Applies when the company meets statutory conditions or another sector rule requires it.<\/span><\/div>\n      <div class=\"vi-rule-row\"><strong>Foreign-worker compliance<\/strong><span>Applies when the company employs foreign nationals.<\/span><\/div>\n      <div class=\"vi-rule-row\"><strong>Sector-specific rules<\/strong><span>Import, environmental, product, construction, financial, tourism, food, medical, and other rules apply only when the business activity falls within those areas.<\/span><\/div>\n    <\/div>\n  <\/section>\n\n  <section id=\"vi-wlkp\">\n    <h2>WLKP and Employment Reporting<\/h2>\n    <p>If your PT PMA has employees, include WLKP, or <em>Wajib Lapor Ketenagakerjaan Perusahaan<\/em>, in the compliance calendar.<\/p>\n    <p><a href=\"https:\/\/peraturan.bpk.go.id\/Details\/47039\/uu-no-7-tahun-1981\" target=\"_blank\" rel=\"noopener\">WLKP is generally required<\/a> 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.<\/p>\n    <p>Keep the reported workforce data consistent with the company&#8217;s real employee, payroll, and BPJS records.<\/p>\n  <\/section>\n\n  <section id=\"vi-bpjs\">\n    <h2>BPJS Ketenagakerjaan Contributions<\/h2>\n    <p>Companies with employees should also account for BPJS obligations.<\/p>\n    <p>For <a href=\"https:\/\/visa-indonesia.com\/visas-and-regulations\/bpjs-ketenagakerjaan-vs-bpjs-kesehatan\/\" target=\"_blank\" rel=\"noopener\">BPJS Ketenagakerjaan<\/a>, employer contribution payments are generally due no later than the <a href=\"https:\/\/faq-int.bpjsketenagakerjaan.go.id\/\" target=\"_blank\" rel=\"noopener\">15th of the following month<\/a>.<\/p>\n    <p>The practical lesson is simple: payroll, BPJS, and employee tax should be reviewed together.<\/p>\n    <p>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.<\/p>\n  <\/section>\n\n  <section id=\"vi-missed-deadline\">\n    <h2>What Happens If You Miss a PT PMA Deadline?<\/h2>\n    <p>The consequence depends on the obligation you missed.<\/p>\n\n    <div class=\"vi-warning\">\n      <h3>Different obligations have different consequences<\/h3>\n      <ul>\n        <li>A late tax filing can lead to tax penalties and follow-up from the tax authority.<\/li>\n        <li>A missed or inaccurate LKPM can lead to administrative action under the investment supervision framework.<\/li>\n        <li>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.<\/li>\n        <li>Employment, BPJS, immigration, and sector-specific violations have their own rules and sanctions.<\/li>\n      <\/ul>\n    <\/div>\n\n    <p>Do not assume that every late task creates the same penalty.<\/p>\n    <p>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.<\/p>\n  <\/section>\n\n  <section id=\"vi-system\">\n    <h2>How to Build a PT PMA Compliance System That Is Hard to Miss<\/h2>\n\n    <div class=\"vi-system-list\">\n      <div class=\"vi-system-item\">\n        <div><strong>Track more than the legal date.<\/strong> Record the legal deadline, an earlier internal deadline, the owner, filing system, required documents, and filing receipt.<\/div>\n      <\/div>\n      <div class=\"vi-system-item\">\n        <div><strong>Reconcile before the filing window.<\/strong> If an LKPM report is legally due in the middle of the month, accounting and investment data should already be reconciled several days earlier.<\/div>\n      <\/div>\n      <div class=\"vi-system-item\">\n        <div><strong>Keep proof.<\/strong> Save the submission receipt, payment proof, report copy, supporting spreadsheet, and any approval or confirmation from the system.<\/div>\n      <\/div>\n      <div class=\"vi-system-item\">\n        <div><strong>Control account access.<\/strong> 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.<\/div>\n      <\/div>\n      <div class=\"vi-system-item\">\n        <div><strong>Review the calendar after business changes.<\/strong> A new activity, employee, location, shareholder, or other change can create a duty that did not exist when the calendar was built.<\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section id=\"vi-checklist\">\n    <h2>PT PMA Compliance Checklist for 2026<\/h2>\n    <div class=\"vi-final-checklist\">\n      <div class=\"vi-final-check\">At the start of the year, confirm which monthly tax, payroll, BPJS, and manpower duties apply.<\/div>\n      <div class=\"vi-final-check\">Before every quarter closes, prepare the accounting and investment data needed for LKPM.<\/div>\n      <div class=\"vi-final-check\">Before April, finalize the annual tax records and check whether an audit is required.<\/div>\n      <div class=\"vi-final-check\">Before the annual RUPS, prepare the annual report and required financial statements.<\/div>\n      <div class=\"vi-final-check\">After the RUPS deed is signed, start the 30-day SABH filing clock immediately.<\/div>\n      <div class=\"vi-final-check\">At mid-year, compare OSS data with the company&#8217;s real operations.<\/div>\n      <div class=\"vi-final-check\">Before year-end, reconcile tax, accounting, corporate, employee, investment, and licensing records.<\/div>\n      <div class=\"vi-final-check\">Whenever the business changes, check whether the change creates a new filing or update.<\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"vi-cta\" id=\"vi-help\">\n    <h2>Need Help Keeping Your PT PMA Compliant?<\/h2>\n    <p>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.<\/p>\n    <p>Visa Indonesia can help you review the company&#8217;s current position, identify the filings that apply, and coordinate the next compliance steps.<\/p>\n    <p>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.<\/p>\n  <\/section>\n\n  <section id=\"vi-faq\">\n    <h2>Frequently Asked Questions<\/h2>\n\n    <div class=\"vi-faq\">\n      <details>\n        <summary>How often does a PT PMA submit LKPM in 2026?<\/summary>\n        <div class=\"vi-answer\"><p>A PT PMA is categorized as a large business, so it generally files LKPM quarterly through OSS, subject to specific exemptions.<\/p><\/div>\n      <\/details>\n\n      <details>\n        <summary>What are the 2026 LKPM deadlines?<\/summary>\n        <div class=\"vi-answer\"><p>The deadlines fall on the 15th day after each quarter; see the calendar above for the 2026 dates.<\/p><\/div>\n      <\/details>\n\n      <details>\n        <summary>Does every PT PMA need an annual audit?<\/summary>\n        <div class=\"vi-answer\"><p>No. PT PMA status alone does not require an audit; an audit applies when statutory or sector-specific conditions are met.<\/p><\/div>\n      <\/details>\n\n      <details>\n        <summary>When is the PT PMA corporate tax return due?<\/summary>\n        <div class=\"vi-answer\"><p>Generally, it is due four months after the tax year ends. For a calendar-year company, that is normally the end of April.<\/p><\/div>\n      <\/details>\n\n      <details>\n        <summary>When must a PT PMA hold its annual RUPS?<\/summary>\n        <div class=\"vi-answer\"><p>The annual report must be submitted to the RUPS within six months after the financial year ends.<\/p><\/div>\n      <\/details>\n\n      <details>\n        <summary>What is the new SABH annual-report requirement?<\/summary>\n        <div class=\"vi-answer\"><p>Submit the notarized RUPS approval through SABH within 30 days after the deed is signed.<\/p><\/div>\n      <\/details>\n\n      <details>\n        <summary>Does a PT PMA with no revenue still have compliance duties?<\/summary>\n        <div class=\"vi-answer\"><p>Yes. No revenue does not automatically remove corporate, tax, investment, or licensing duties. The exact filings depend on the company&#8217;s status, business stage, and registrations.<\/p><\/div>\n      <\/details>\n\n      <details>\n        <summary>Does every PT PMA need BPJS and WLKP?<\/summary>\n        <div class=\"vi-answer\"><p>They become relevant when the company has employees and the applicable employment rules are triggered.<\/p><\/div>\n      <\/details>\n    <\/div>\n  <\/section>\n\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>Het runnen van een PT PMA houdt in dat u meerdere deadlines in de gaten moet houden. Deze nalevingskalender voor 2026 biedt een overzicht van LKPM, belastingen, RUPS, SABH, BPJS, vergunningen en andere belangrijke verplichtingen, zodat u kunt zien wat er moet gebeuren, wanneer u zich daarop moet voorbereiden en welke regels voor uw bedrijf gelden.<\/p>","protected":false},"author":6831,"featured_media":51106,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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