Tax and Legal

To prepare a PT PMA’s FY2026 financial statements, close the accounting records at the company’s actual year-end, reconcile major balances, document adjustments, and assemble statements under the applicable Indonesian financial …

A PT PMA files its FY2026 annual corporate income tax return through Coretax in 2027. For a tax year ending on 31 December 2026, the normal filing deadline is 30 …

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 …

A PT PMA must assess corporate income tax on its taxable income, withhold tax on payments where the rules require it, and report VAT if registered as a taxable entrepreneur. …

A PT PMA preparing its FY2026 corporate tax return should confirm who can access and sign in Coretax, review which monthly returns actually apply, reconcile tax documents with its accounts, …

One late or incorrect LKPM does not automatically cancel a company’s business registration. Under Ministerial Regulation No. 5 of 2025, the specific LKPM sanction triggers include two consecutive missed reporting …

Investment realization in LKPM is the documented amount a PT PMA has spent or acquired for the reported activity and location, in rupiah. Fixed capital uses initial acquisition value, while …

A PT PMA preparing its Q4 2026 LKPM should report through OSS no later than 15 January 2027, using actual investment, workforce, licensing, and operational data for each registered business …

Not every foreign corporate document needs an apostille for use in Indonesia. Typical candidates are official registry records and notarized instruments proving a foreign company’s existence, status, or signing authority …

Company amendments in Indonesia cover changes to name, domicile, business purpose, and capital provisions. Director and shareholder changes require corporate data notifications; a PT PMA must also check affected OSS …