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Indonesia’s annual company compliance is essentially a yearly health check with the tax office, BKPM/OSS, and your own shareholders. If you treat it as a repeating calendar instead of random one‑off tasks, it stops being scary and becomes something you can manage alongside running the business.
This guide walks you through what typically sits on an Indonesia compliance calendar for a standard PT or PT PMA (Perseroan Terbatas Penanaman Modal Asing), including annual returns and reports, tax filings, VAT, payroll, and investment reporting. The focus is on practical dates and obligations, not dense legal theory.
For most operating companies in Indonesia (local PT and foreignowned PT PMA), the recurring work falls into a few clear buckets:
Sectorspecific licenses (like financial services or mining) sit on top of this, but the buckets above are the core of Indonesia’s statutory filings for a regular business. After company formation in Indonesia, founders must know about Indonesia’s annual company compliance.
Think of the SPT Tahunan Badan as your main yearly conversation with the tax office about profit.
If you really cannot file on time, you can ask for a limited extension, but that does not automatically push back the date when the tax must be paid. Extensions buy you time on paperwork, not on cash.
On your Indonesia compliance calendar, “Corporate SPT + final tax payment” is the big red circle on 30 April if you are on a calendar year.
The annual return is just a reconciliation. Most of the actual tax cash flow happens during the year through monthly returns.
Indonesia expects companies to pre‑pay their corporate income tax in monthly instalments, based on the previous year’s assessment.
So, for example, instalments for March are usually reported and paid by 20 April.
Depending on your activity, you will also withhold tax on:
These withholdings are also reported on monthly returns, usually with the same “by the 20th of next month” rhythm.
In a practical Indonesia compliance calendar, each month gets a repeating block:
If your business is VAT‑registered, VAT becomes another reliable drumbeat in Indonesia’s annual company compliance.
The usual pattern is:
So, February VAT is typically due by 31 March.
Recent updates to the rules confirm that monthly VAT returns stay on this “end of following month” schedule, with more emphasis on e‑filing and e‑invoicing rather than changing the timing itself.
On your Indonesia compliance calendar, that translates into:
Indonesia’s company law also wants you to close the loop each year with your own shareholders.
For a company closing its books on 31 December, that means:
The law allows sanctions and liability for directors who fail to produce and submit an annual report properly, which is why most PT and PT PMA companies treat the GMS as a nonnegotiable date in the middle of the year.
On the calendar, you mark:
If you run a foreign‑investment company (PT PMA) or hold certain licences, there is another repeating obligation: LKPM (Laporan Kegiatan Penanaman Modal), or investment activity reports.
The investment authority expects you to:
The frequency depends on your stage:
Exact rules can shift with updated OSS/BKPM guidance, but the “10th of the month after the period” pattern is consistent.
On your Indonesia compliance calendar, PT PMA adds:
Once you hire staff, payroll‑related filings join your list. Here are the full tax compliance needs in Indonesia you should keep in mind:
Each month, you will:
These are not optional; missing them affects both compliance and your relationship with employees.
On the individual side:
Many companies build “Individual SPT – 31 March” into their internal calendars so HR and finance can support key staff, especially expatriates and executives.
Most calendars only talk about filings, but Indonesian law also expects specific company records and registers to be maintained and retained:
For the blog, add a short section on “Statutory registers & document retention” explaining what must be kept, where, for how long, and in what format.
Your calendar already touches payroll tax, but a compliance blog is stronger if it explicitly calls out HR and labour obligations that are time‑bound:
A compact “HR & employment compliance touchpoints” subsection (BPJS dates, contracts, registrations) will round out the picture.
If you add those two pieces—records/retention and HR/BPJS—you will have essentially all the information readers expect in a serious Indonesian annual company compliance and calendar guide.
Beyond the core tax, VAT, LKPM, and GMS, there are a few more items a normal business may encounter:
These are very sector‑specific, so instead of guessing, it is better to build a small “extra layer” on top of the base Indonesia compliance calendar once you confirm exactly which licences or designations apply to your company.
To see how this all lands over 12 months, imagine a company with:
Your Indonesia annual company compliance might look like this:
Add on top any sector‑specific reporting and licence renewals, and you have a realistic picture of the year.
Instead of memorising rules, turn them into a living Indonesia compliance calendar:
When you do this, “Indonesia annual company compliance” stops being a vague fear of missing some unknown form. It becomes a set of predictable dates and tasks you can assign, automate, or outsource, while you keep your energy for actually building the business.
Managing Indonesia’s annual company compliance is crucial for smooth business operations 90% of business owners fail to get their compliance managed. Seeking expert assistance for compliance management in Indonesia and an annual compliance calendar for your reference, our experts at Enterslice are here to help you out. Don’t worry, you will not miss any compliance deadlines now.
The annual corporate tax return (SPT Tahunan Badan) is a filing to the tax authority that reports taxable income, calculates corporate income tax, and reconciles all monthly instalments and withholding for the year. It is a fiscal document, formatted under tax rules, and must be lodged within four months after year‑end (30 April for calendar‑year companies). The annual report to shareholders is a corporate governance document prepared by the Board of Directors and presented to the General Meeting of Shareholders (GMS), which includes financial statements, management discussion, and other statutory disclosures. This report must be approved no later than six months after the end of the financial year (by 30 June for a 31 December year‑end).
Yes. The obligation to submit the annual corporate income tax return applies regardless of whether your company makes a profit or a loss in that year. In a loss‑making year, the return will show a tax loss position and, in many cases, no additional income tax will be payable beyond what has already been withheld or paid as instalments. Filing on time is still critical because penalties for late or non‑filing apply even when no tax is due. In addition, reporting losses on time is important if you want to carry them forward under Indonesia’s tax rules and offset them against future profits where allowed.
Monthly Article 25 instalments are advance payments of your expected corporate income tax based on the prior year’s final liability. Over the course of the year, these instalments accumulate as credits against your final corporate income tax payable. When you prepare the annual SPT Tahunan Badan, you calculate the total corporate income tax for the year and then deduct all prepayments and withholdings (including Article 25 instalments). If the prepayments exceed the final liability, you may be in a tax refund or carry‑forward position; if they are lower, you must pay the shortfall by the SPT deadline.
In practice, most businesses register for VAT once their turnover exceeds the threshold set by regulation, or earlier if their business model requires issuing VAT invoices (for example, dealing with VAT‑registered business customers who need input tax credits). Once registered as a Pengusaha Kena Pajak (PKP), the company must charge VAT on taxable supplies, issue compliant e‑faktur invoices, file monthly VAT returns, and pay any VAT due by the end of the following month. Failure to register when required or to comply with PKP obligations can result in administrative sanctions and limit customers’ ability to claim input VAT, which can make the business commercially less attractive.
The move to a higher standard VAT rate (for example, the increase to 12%) affects the rate applied on invoices and returns, but it does not usually change the basic monthly filing rhythm. You still need to file VAT returns and pay VAT by the end of the month following each tax period. Operationally, the rate change means you must: Update invoicing systems and contracts to apply the new rate from the effective date. Ensure that VAT returns spanning the change correctly separate pre‑change and post‑change transactions. So, while the amounts on your calendar change, the deadlines on your Indonesia compliance calendar stay in the same monthly slots.
Missing a monthly income‑tax or VAT filing/payment deadline usually triggers administrative penalties and interest. These can include fixed fines for late filing and daily or monthly interest on unpaid tax. In more serious or repeated cases, the tax office may escalate enforcement, including audits or collection actions. Operationally, late filings can also disrupt relationships with customers and suppliers if, for example, VAT invoices are delayed or invalid. Over time, repeated delays affect the company’s compliance profile and can increase the likelihood of scrutiny or audits, particularly for foreign‑investment entities.
LKPM (Laporan Kegiatan Penanaman Modal) is the periodic investment activity report required by Indonesia’s investment authority for companies with certain licences, especially foreign‑investment companies (PT PMA). It captures realised investment, project progress, staffing, and production or sales data. For PT PMA, timely LKPM submission is critical because persistent non‑compliance can affect the company’s licensing status, access to incentives, and perception with regulators. Depending on the stage of the business, LKPM may be required quarterly or semi‑annually, usually with deadlines around the 10th of the month after the reporting period.
The core tax and company‑law deadlines (corporate SPT, individual SPT, GMS, monthly tax and VAT) are broadly consistent for most PT and PT PMA entities that follow a calendar year. These form the backbone of the Indonesia annual company compliance calendar. However, sector‑specific regulators (such as OJK for financial services and fintech, or technical ministries for mining, environment, and trade) can impose additional reporting timelines, often quarterly or annually, and sometimes with different reference dates. Public and listed companies also carry capital‑markets reporting obligations on top of normal corporate and tax rules.
For groups with a foreign parent, the Indonesian subsidiary’s statutory and tax timelines need to be harmonised with group consolidation and reporting schedules. This usually means: Planning audit work so that Indonesian financial statements are ready in time for both the GMS (within six months of year‑end) and global consolidation deadlines. Aligning tax provisioning with the local SPT filing date and any group tax reporting (such as country‑by‑country reporting or transfer pricing documentation cycles). Some groups request a non‑calendar local tax year to match global reporting, but this requires approval and careful planning. Even with alignment, the Indonesian company must still meet local SPT, VAT, LKPM, and GMS deadlines as defined by local law and practice.
The most effective approach is to turn obligations into a structured compliance calendar with clear owners and reminders: Map all statutory filings (monthly tax, VAT, LKPM, GMS, annual SPT, individual SPT support, licence renewals) with due dates and internal cut‑off dates a few days or weeks earlier. Assign responsible persons (internal finance, HR, legal, or external service providers) to each task, and use shared tools or dashboards so deadlines are visible to management. Review the calendar annually against updated regulations, tax office notices, and OSS/BKPM or sector‑regulator guidance to catch any changes in deadlines, forms, or e‑filing requirements.
Indonesia's annual company compliance is essentially a yearly health check with the t...
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