Incorporation creates the company, but it does not complete compliance. Licensing authorises activities; operational compliance governs daily business; tax, investment reporting and corporate administration each have separate requirements, some beginning before the first sale.
There is no single compliance calendar for every PT PMA
Obligations depend on activities, KBLI classifications, risk level, revenue, tax and VAT status, employees, foreign personnel, leases, supplier payments, dividends, corporate changes and investment stage.
Most rules are national. Lombok location matters for local taxes, employment wage requirements and location-specific approvals. A lean consulting operation and a staffed villa business need different calendars.
The first 30 days: establish control
Review the deed and Ministry records against actual shareholders, directors and commissioners. Confirm NPWP, Coretax access, fiscal year, NIB, OSS project data and registered KBLI activities.
Check risk-based licensing status: an NIB does not necessarily mean outstanding Standard Certificates or sector approvals are complete.
Make the company bank account operational, document paid-up capital and shareholder funding, and assign accounting responsibility. Establish folders for invoices, contracts, payroll and filing receipts.
Set up accounting from day one
Record capital, shareholder loans, bank charges, deposits, asset purchases, rent, professional fees, employee expenses, reimbursements and revenue separately.
Keep personal and company funds separate. Personally paid business costs need invoices and documented reimbursement or funding treatment. Every withdrawal needs an identified purpose.
What should be checked every month?
Reconcile accounts
Reconcile bank accounts, record transactions, collect invoices and review unpaid liabilities.
Review payroll and expenses
Check payroll, director/shareholder expenses and identify withholding on salaries, rent, services and overseas payments.
Review tax and local obligations
Review VAT and applicable local taxes, pay and file applicable taxes, then retain receipts.
Review licences and changes
Track pending licences, company changes and expiry dates.
Ordinary national tax deadlines
| Obligation, where applicable | Ordinary deadline |
|---|---|
| Common monthly income-tax payments, including PPh 21, 23, 26, final rental withholding and PPh 25 instalments | 15th of the following month |
| PPh 21/26 and unified withholding-tax returns | 20th of the following month |
| Ordinary monthly VAT payment and return | End of the following month; payment before filing |
These are standard rules, not a calendar for every transaction. Set an earlier internal document deadline so the accountant has time to review payments before filing.
Payroll, BPJS and the employment calendar
When hiring Indonesian employees, organise contracts, applicable wages, attendance, overtime, leave, payroll withholding and employee records. Register eligible workers and maintain accurate data and contributions for BPJS Kesehatan and BPJS Ketenagakerjaan.
Budget for THR before the holiday
THR generally covers employees with at least one continuous month’s service. At 12 months or more, the statutory amount is one month’s qualifying wage; shorter qualifying service is proportional. Payment must be completed at least seven days before the relevant religious holiday.
Foreign directors and employees
Review Investor ITAS or work-related permission, actual roles, passport validity, RPTKA approvals or exemptions, foreign-worker compensation and expiry dates. Incorporation does not maintain immigration or manpower permission automatically.
Do not forget LKPM
LKPM is the investment activity report submitted through OSS. PMAs are generally classified as large businesses even when teams are small, so the usual schedule is quarterly.
| Reporting quarter | Standard submission deadline |
|---|---|
| January–March | 15 April |
| April–June | 15 July |
| July–September | 15 October |
| October–December | 15 January of the following year |
Preparation-stage and operational-stage reports differ, but zero sales does not automatically remove reporting. Maintain investment, construction, equipment, employment, production, licensing and obstacle records.
Every few months: review more than tax
A quarterly internal management review is recommended; it is separate from legally required quarterly LKPM. Review OSS and licence status, investment progress, employee files, immigration dates, contracts, leases, tax arrears and accounting quality.
Month six: catch problems while manageable
Compare accounts with bank balances and tax payments. Review shareholder loans, staffing, actual activities against KBLI, investment realisation and revenue growth while supporting documents are still accessible.
VAT status can change
A PT PMA is not automatically VAT-registered. For taxable supplies, the general mandatory PKP registration threshold is annual relevant turnover exceeding IDR 4.8 billion; voluntary registration is possible below it. Qualifying restaurant and accommodation supplies instead fall under local taxation rather than VAT, so check the actual service and Lombok local rules.
Your business may change after incorporation
A villa company adds a restaurant; a consultant starts property management; a guesthouse sells transport services; a café opens another location.
Review these changes before launching them. They may require additional KBLI activities, OSS updates, Standard Certificates, sector permissions, location approvals and tax registration changes. Moving office, opening a branch or adding another project location also deserves review.
What to review before closing the financial year
Complete bookkeeping and recover missing invoices. Review receivables, inventory, fixed assets, shareholder transactions, loans, related-party dealings, employee liabilities, unpaid taxes, tax prepayments, licensing changes, investment reports and dividend plans.
Annual corporate tax return
A PT PMA normally files its annual corporate return within four months after tax-year end: ordinarily 30 April for a December year-end. Losses or no revenue do not automatically remove filing obligations.
A qualifying extension notification can provide up to two additional months when submitted before the original deadline with required information and payment evidence. It is not an automatic payment extension.
Financial statements and audit
Prepare the balance sheet, profit-and-loss statement, cash-flow statement, statement of changes in equity and notes. Not every PT PMA requires an external audit; Company Law triggers include statutory asset or turnover thresholds, public-company status and other specified circumstances.
Company administration does not end with tax
Directors submit the annual report, following commissioners’ review, to the annual shareholders’ meeting within six months after financial year-end. Document approvals of accounts, management accountability, shareholder resolutions and important decisions.
Maintain beneficial-owner information and supporting records. Changes generally need prompt reporting. Shareholder, director, commissioner, address, name, capital, KBLI and project-location changes need the appropriate procedures across Ministry, OSS, tax and bank records.
Four illustrative Lombok scenarios
These are hypothetical examples, not Perwira Visa client cases.
Mataram consultant
Few invoices and no employees still leave bookkeeping, tax review, LKPM, licensing and annual administration.
Four South Lombok villas
Indonesian staff add payroll, BPJS and THR alongside accommodation approvals, applicable taxes and LKPM.
No first-year revenue
Funding, rent and purchases still need records; annual tax and investment reporting may remain due.
Consultant adding a restaurant
Review licensing, location, staffing and tax treatment before opening, rather than waiting for year-end.
Frequently asked questions
Does a PT PMA file taxes every month?
Applicable returns depend on transactions and tax status. Review monthly; do not assume every return is required.
Does no revenue mean no compliance?
No. Bookkeeping, annual reporting, LKPM and administration can continue.
How often is LKPM normally filed?
Quarterly for PT PMAs, following calendar quarters and current OSS requirements.
Does every PT PMA need an audit?
No. Assess Company Law thresholds and sector-specific requirements.
Do I need bookkeeping before earning revenue?
Yes. Start with the first company transaction.
Sources
- Government Regulation 28/2025: risk-based business licensing
- DJP: PMK 81/2024
- BPJS Ketenagakerjaan registration
- Kemnaker: 2026 THR circular
- Government Regulation 34/2021 on foreign workers
- Investment Ministry/BKPM Regulation 5/2025
- DJP: corporate annual return and extension guidance
- Company Law 40/2007
- Permenkum 2/2025: beneficial-owner verification and annual updating
Regulatory information checked on 8 October 2026. This framework should be adapted to your company’s activities and status.