There is no universal annual PT PMA maintenance fee. The cost of running a PT PMA in Indonesia depends on its activity, transactions, premises, employees, tax status, licences and the professional scope you agree with advisers.
Separate setup costs from the next 12 months
An investor who has established a consulting PT PMA in Lombok should separate:
- Incorporation: the completed establishment process and related fees.
- Capital: shareholder funding and investment commitments, not annual government charges.
- Operations: rent, salaries, software, supplies and utilities.
- Taxes: amounts arising from income and transactions.
- Compliance: bookkeeping, filings, reporting and licence requirements.
- Professional fees: private charges for accountants, advisers, notaries or agents.
Paid-up capital is company funding, not an expense to charge again every year. Asset purchases and working capital also need a cash budget, even when they are not immediately deductible expenses.
PT PMA accounting: start before revenue
Indonesian corporate taxpayers must maintain bookkeeping. Low turnover, a handful of transactions or a pre-opening period does not remove that requirement.
Typical work includes:
- Recording sales, expenses, invoices and supporting documents.
- Reconciling corporate bank accounts and booking-platform settlements.
- Tracking fixed assets, depreciation, inventory and payroll.
- Recording shareholder contributions, loans and repayments correctly.
- Producing management reports and year-end financial statements.
Ask for a written scope covering transaction limits, payroll, VAT, annual accounts, tax returns, corrections and advisory work. A low monthly quote may exclude year-end work. Professional fees are market prices, not government tariffs.
Corporate taxes: filing is different from paying
The general corporate income-tax rate is 22% of taxable profit, subject to available relief and special regimes. Taxable profit can differ from accounting profit because tax adjustments apply.
Do not automatically budget the small-business 0.5% turnover tax. PP 20/2026 changed eligibility: ordinary PT companies newly registered from its commencement generally enter the normal regime, while qualifying existing users may have transitional entitlement.
A PT PMA may encounter:
- Corporate income-tax instalments and year-end settlement.
- Salary withholding, generally PPh 21 for resident employees.
- Withholding on relevant rent and professional-service payments.
- Dividend or cross-border withholding, depending on recipient and treaty eligibility.
- VAT obligations where applicable.
The ordinary annual corporate return deadline is four months after year-end, normally 30 April for a calendar-year company. Periodic returns and payments have their own schedules.
VAT and local taxes need separate checks
The general small-business VAT threshold is IDR 4.8 billion of relevant annual turnover. Businesses making VAT-taxable supplies above it generally require PKP registration; smaller eligible businesses may register voluntarily.
The statutory VAT rate is 12%, but many ordinary non-luxury supplies use an 11/12 taxable base, producing an effective 11% charge. Special treatments exist.
Qualifying restaurant and accommodation services fall within local PBJT rules rather than ordinary VAT on those services. A Lombok business should check its actual activities and local regulations, not apply one rate to every receipt.
LKPM: investment reporting continues before profit
LKPM, the investment activity report, records investment implementation and business progress through OSS. PMAs are generally classified as large businesses and ordinarily report quarterly.
| Reporting period | Ordinary 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 pre-revenue status does not automatically change a PMA to semiannual reporting. Repeated failures can escalate from warnings to suspension and further sanctions.
OSS, NIB and licences after incorporation
A deed, Ministry approval, NPWP and NIB do not necessarily complete operational licensing.
Under risk-based licensing, some activities need standard certificates, verification, sector permits or supporting approvals. Review conditions, expiry dates and continuing requirements rather than assuming every document has an annual renewal.
Villa accommodation, property management, tourism services, restaurants and digital consulting can require different permissions. Adding or removing KBLI activities, changing address or opening another project location may require corporate and OSS updates.
Employees change the annual budget
For Indonesian employees, budget beyond monthly wages:
- Payroll administration and income-tax withholding.
- Employer contributions to BPJS Kesehatan and BPJS Ketenagakerjaan.
- Religious holiday allowance, THR.
- Applicable overtime, employment documentation and termination liabilities.
Ordinarily, employees with at least 12 months’ continuous service receive THR equal to one month’s wages; eligible employees with at least one month but less than 12 months receive a proportional amount.
Foreign workers and directors
Investor, shareholder, director and employee are different legal roles. Depending on the facts, foreign personnel may require RPTKA manpower approval, immigration permissions and renewals. Certain qualifying shareholder-directors or commissioners have exemptions; the title “director” alone does not settle the issue.
Where payable, DKPTKA is US$100 per position, per person, per month, generally paid in advance for the approved period. Twelve chargeable months therefore mean US$1,200 before immigration or professional fees.
Property-related annual costs
Leased premises add rent, deposits, maintenance, insurance and potentially rental withholding. Check whether the lease price is gross or net of tax to avoid underbudgeting or double-counting.
Owned property can add land and building tax, maintenance, insurance and building-compliance costs. Legal and PPAT expenses generally relate to transactions or changes, rather than recurring automatically each year.
A practical annual-cost framework
| Cost category | Usually recurring? | What affects the cost? |
|---|---|---|
| Accounting/bookkeeping | Yes | Transactions, assets and inventory |
| Tax administration | Yes | Applicable taxes and filings |
| LKPM preparation | Ordinarily | Activities, locations and stage |
| Payroll administration | With employees | Headcount and complexity |
| Property | Where applicable | Rent or ownership |
| Foreign personnel | Where applicable | Roles, numbers and permit periods |
Three practical budgets
A very simple PT PMA needs bookkeeping and tax support, year-end work, quarterly LKPM where applicable, office and bank charges, licences and tax payable. A small operating business adds payroll, wages, BPJS, THR, premises, supplies, utilities and activity-specific taxes. Hospitality adds booking reconciliation, multiple properties, staff shifts, maintenance and local-tax administration.
These are budgeting models, not market-price estimates. Obtain comparable quotations with identical scopes and keep separate totals for professional fees, official charges, taxes and operating expenditure, plus contingency.
Frequently asked questions
How much does annual PT PMA maintenance cost?
There is no universal amount. Build the total from your activity, staffing, premises, tax profile and written service quotations.
Is accounting necessary without revenue?
Yes. Corporate bookkeeping and applicable reporting continue before sales begin.
Does every PT PMA submit LKPM?
Ordinary PMAs generally report quarterly. Confirm the activities, locations, stage and any specific exception.
Must every PT PMA register for VAT?
No. Registration depends on taxable activities, turnover and any voluntary election—not foreign ownership alone.
Do employees increase annual costs?
Yes. Wages, payroll, employer contributions, THR and employment obligations all matter.
Sources
- DJP: corporate bookkeeping and financial statements
- Law 40/2007 on Limited Liability Companies
- DJP: corporate income-tax calculation
- DJP: PP 20/2026 and transitional tax treatment
- DJP: annual filing deadlines
- DJP: Pengusaha Kena Pajak
- DJP: PMK 131/2024 VAT calculation
- DJP: restaurant services and PBJT
- BKPM: current LKPM reporting window
- Investment Ministry/BKPM Regulation 5/2025
- Government Regulation 28/2025
- BPJS Ketenagakerjaan: employer registration
- Government announcement: THR 2026
- Manpower Regulation 8/2021
Regulatory information checked on 5 October 2026. This article provides a budgeting framework, not a personalised tax or legal quotation.