PT PMA Compliance Calendar for 2026 to 2027: What Foreign Directors Must Prepare

An operating PT PMA needs separate calendars for investment reporting through OSS, applicable tax returns through Coretax, and annual shareholder reporting through the Ministry of Law system. For a company with a 31 December 2026 year-end, the next milestones include its fourth-quarter LKPM in January 2027, FY2026 corporate tax return in April 2027, and annual RUPS by June 2027. Monthly tax duties continue between those dates and depend on the company’s registrations and transactions.

Map Each Obligation to Its Agency and Reporting Period

Important: This calendar assumes a PT PMA with a financial and tax year ending on 31 December 2026. Quarterly LKPM dates apply to medium and large businesses; small businesses generally report semiannually. Monthly tax obligations depend on the company’s tax profile, PKP status, and transactions. Tax payment deadlines may differ for specific tax types. Official holiday adjustments, extensions, and changes in regulation should be checked before filing. The 31 December financial close is an internal planning milestone, not a separate statutory filing deadline.

What ongoing compliance and reporting obligations must a PT PMA meet in Indonesia? For an established PT PMA, the core recurring tracks are investment activity reporting to the Ministry of Investment and Downstream Industry through OSS, applicable periodic and annual tax reporting to the Directorate General of Taxes, and annual report approval by shareholders followed by the required Ministry of Law submission. Employment and sector-specific obligations may add further tasks.

Start with the company’s actual financial year, tax profile, business scale, operating activities, and registered locations. Its Business Identification Number, or NIB, helps identify the activities shown in OSS, but the NIB alone does not tell a director which tax returns or sector reports apply.

Place LKPM Quarters on the OSS Calendar

Article 286 of Ministerial Regulation No. 5 of 2025 sets quarterly LKPM reporting for medium and large businesses. Small businesses generally report every six months, while the regulation states exceptions for micro businesses and activities funded by the national or regional budget. Confirm the scale and reporting units in the company’s OSS account before assigning deadlines.

For a medium or large business, the regulation sets the normal deadlines at 15 April, 15 July, 15 October, and 15 January of the following year. That puts the October to December 2026 report on 15 January 2027. It also places the first three 2027 reports on 15 April, 15 July, and 15 October 2027. The regulation provides for an official adjustment when a reporting date coincides with a national holiday, so check the relevant announcement before filing.

LKPM records investment activity, workforce information, and other data required for the relevant business activity and location. Match the figures to source records before submission, then retain the OSS receipt and monitor any request to correct the report. Our quarterly LKPM filing guide covers the January 2027 reporting window in detail. For the underlying figures, read our guide to what counts as investment realization in LKPM.

Keep Monthly Tax Returns on a Separate Schedule

The Directorate General of Taxes lists the 20th day after the tax period as the general filing point for several monthly income tax returns, including PPh 21/26 and PPh 23/26. It lists the end of the following month for the VAT return. Payment deadlines require a separate check. Coretax guidance summarizes general payment dates but notes that special rules can differ.

Do not place every available return on the calendar merely because the company is foreign-owned. Review payroll, domestic supplier payments, payments to non-residents, and VAT registration against actual activity. A business registered as a taxable entrepreneur, or PKP, must file its monthly VAT return even when the result is nil, according to DJP. Our PT PMA tax obligations guide explains how the main tax categories relate to transactions; our payroll and HR compliance guide covers the employment track.

Maintain a month-by-month matrix showing the tax period, return type, preparer, reviewer, payment status, submission receipt, and any correction. The matrix should identify returns that apply and explain why a return type is absent.

Close the FY2026 Accounts Before the Annual Tax Return

For a company whose tax year ends on 31 December 2026, the normal deadline for its FY2026 corporate income tax return is 30 April 2027. DJP states the general rule as four months after the tax year ends. A company with a different tax year must calculate the date from its own year-end.

Before preparing the return, reconcile the trial balance, financial statements, monthly returns, withholding slips, tax payments, and any corrections. DJP’s Coretax guidance says the corporate annual return begins with the main form and proceeds to the applicable attachments, which depend on the company’s circumstances and sector. Our Coretax readiness checklist for PT PMA covers access, records, and review controls before filing. Our annual corporate tax return guide explains the filing task.

The tax return and LKPM can draw on some of the same books, but they answer different questions. Reconcile shared source figures without treating one system’s receipt as proof of filing in the other.

Prepare the Annual RUPS and AHU Handoff

Article 78 of Company Law No. 40 of 2007 requires an annual RUPS within six months after the financial year ends. A PT PMA with a 31 December 2026 financial year-end must therefore plan its FY2026 annual RUPS by 30 June 2027. Directors prepare the annual report for shareholder consideration after review by the commissioners.

Article 16 of Ministry of Law Regulation No. 49 of 2025 requires shareholder approval of the annual report to be recorded in a notarial deed. Directors then submit the approval through a notary via SABH within 30 calendar days from the deed’s signing date, together with the required documents. The deed date starts that submission clock; it is not automatically measured from 30 June. Keep the Ministry’s receipt with the approved report and deed. Our annual RUPS guide for PT PMA directors covers meeting preparation and shareholder decisions.

Schedule the financial close, commissioners’ review, shareholder notice, meeting, notarial deed, and SABH submission as linked tasks. Record the actual deed signing date so the final deadline can be calculated correctly.

Give Every Filing an Owner and an Evidence File

A usable calendar shows more than due dates. For each obligation, record its legal basis, applicable period, preparation date, reviewer, authorized submitter, official deadline, and proof of completion. Keep the following evidence together:

• OSS: NIB details, reporting-unit map, LKPM source workbook, submitted report, receipt, and any correction or approval record.
• Coretax: tax profile, monthly filing matrix, financial statements, reconciliations, payment evidence, submitted returns, and electronic receipts.
• RUPS and SABH: annual report, commissioners’ review, notices, meeting record, shareholder approval, notarial deed, submitted documents, and Ministry receipt.

Ask the reviewer to sign off on differences between systems before a filing is marked complete. A filed return may still need correction, and an OSS receipt may be followed by a request for revised data. The person responsible for each system should monitor its status after submission.

InvestinAsia Tax Compliance describes support for bookkeeping, reconciliations, periodic tax reporting, payroll tax work, and related advisory. Confirm the company’s required scope, including any LKPM coordination, when setting up the calendar.