Indonesia PT Reporting: Stay Ahead of Deadlines and Fines

The company is registered, but operations haven't started yet: no clients, no revenue, no movement on the bank account.

In a situation like this it's easy to assume that there's nothing to file yet either. In Indonesia, however, reporting obligations start from the moment the company is registered, not from the first deal or the first money received.

That said, how much you have to file depends on what is actually happening inside the company. If there are no employees, no payments to contractors, no rent and no other transactions, some of the monthly reports genuinely aren't required. But certain obligations remain even with zero activity.

Below we go through what PT and PT PMA companies have to file and by when: monthly, quarterly and annual reporting, plus the penalties for filing late.

A company pays its own taxes and also withholds part of the tax due when it pays employees, contractors, landlords and foreign recipients.

In most cases the tax has to be paid by the 15th of the following month, and the report filed by the 20th.

If there were no transactions, some monthly reports don't have to be filed. For example, SPT Masa Unifikasi isn't needed if no payments subject to withholding were made. The payroll report is normally not required either when no payments were made, except in December and in certain termination cases.

A company with PKP status, however, files a VAT report every month, even with zero transactions.

PKP registration becomes mandatory once annual turnover exceeds IDR 4.8 billion.

Companies with foreign capital also file an investment realisation report — the LKPM.

Medium-sized and large companies file it quarterly:

Small companies report twice a year — by 15 July and 15 January.

The annual corporate report goes not to the tax office but to the register of legal entities. If the company fails to comply, its access to the system can be blocked, which means it won't be able to register a change of director, a sale of shares or any other corporate changes.

Failing to file the company's annual tax return carries a penalty of IDR 1 million, a monthly VAT report IDR 500,000, and most other monthly reports IDR 100,000.

Late payment of tax is treated separately: interest accrues on the amount owed. That's why a few missed months can result in several penalties at once.

Separate sanctions apply to the LKPM, BPJS and other non-tax reporting — up to suspension of operations and problems with permits.

The standard corporate income tax rate is 22%.

Companies with turnover of up to IDR 50 billion get a reduced rate on the portion of profit attributable to the first IDR 4.8 billion of turnover.

From April 2026, the final tax of 0.5% on turnover no longer applies to ordinary PT and CV companies, except for those that continue to use it under the transition period.

VAT is 12% on luxury goods. For all other goods and services the effective rate stays at 11%.

Hotels, villas, restaurants, cafés, spas and entertainment venues also pay regional taxes.

For hotel and restaurant services the basic rate is 10% of turnover. Separate rates apply to some other categories.

Deadlines depend on the regency: they can differ in Badung, Denpasar, Gianyar and Tabanan.

From 1 January 2027, the requirements for professionals who represent companies before the tax office become stricter.

If an outside accountant handles your reporting, it's worth checking in advance whether they will keep that right once the 2026 transition period ends.

This change doesn't affect our clients: the specialists who handle their reporting hold the necessary licences and permits.

The key to reporting isn't just calculating taxes correctly — it's also not missing the deadlines and obligations that come up for a company over the course of the year. Even with a small number of transactions there are plenty of them, and the rules can change.

Legal Indonesia takes reporting off your hands: we calculate the taxes, prepare and file the required reports, keep track of deadlines and deal with the tax office on the company's behalf. Where needed, our specialists support you through tax audits and can act as the person responsible for the tax account if the director is abroad or the company has no in-house specialist.

That way the business owner doesn't have to keep an eye on the tax calendar or work through every new requirement themselves.

📩Get in touch with us however suits you best for a consultation!

TG: @legalindonesia / @LegalIndonesiaBot

WA: https://wa.me/628179677771