{"id":17998,"date":"2026-10-30T10:15:48","date_gmt":"2026-10-30T03:15:48","guid":{"rendered":"https:\/\/investinasia.id\/blog\/?p=17998"},"modified":"2026-10-30T10:15:48","modified_gmt":"2026-10-30T03:15:48","slug":"pt-pma-compliance-calendar","status":"publish","type":"post","link":"https:\/\/investinasia.id\/blog\/pt-pma-compliance-calendar\/","title":{"rendered":"PT PMA Compliance Calendar for 2026 to 2027: What Foreign Directors Must Prepare"},"content":{"rendered":"<p>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\u2019s registrations and transactions.<\/p>\n<div style=\"background: #f8f9fa; border-left: 4px solid #223666; border-radius: 0 8px 8px 0; padding: 16px 20px; margin: 24px 0;\">\n<p style=\"font-weight: bold; margin: 0 0 10px 0; color: #223666;\">Key Takeaways<\/p>\n<ul style=\"margin: 0; padding-left: 20px; line-height: 1.8;\">\n<li>Medium and large businesses generally submit LKPM every quarter; the fourth-quarter 2026 report is normally due by 15 January 2027.<\/li>\n<li>Monthly income tax and VAT reporting must be mapped to the company\u2019s actual transactions and PKP status.<\/li>\n<li>A calendar-year company\u2019s FY2026 corporate income tax return is normally due by 30 April 2027.<\/li>\n<li>The annual RUPS is due within six months of the company\u2019s financial year-end. Annual report approval also has a notarial deed and Ministry submission step.<\/li>\n<li>Assign an owner and retain separate submission evidence for OSS, Coretax, and SABH.<\/li>\n<\/ul>\n<\/div>\n<h2>Map Each Obligation to Its Agency and Reporting Period<\/h2>\n<div style=\"overflow-x: auto; margin: 24px 0; -webkit-overflow-scrolling: touch;\">\n<table style=\"width: 100%; min-width: 850px; border-collapse: collapse; font-size: 14px; line-height: 1.65; text-align: left;\">\n<caption style=\"caption-side: top; text-align: center; padding: 0 0 14px; font-size: 17px; font-weight: bold; color: #223666;\">PT PMA Compliance Calendar: 2026\u20132027<\/caption>\n<thead>\n<tr style=\"background: #223666;\">\n<th style=\"padding: 14px 12px; border: 1px solid #223666; text-align: center;\" scope=\"col\">Deadline<\/th>\n<th style=\"padding: 14px 12px; border: 1px solid #223666; text-align: center;\" scope=\"col\">Compliance Obligation<\/th>\n<th style=\"padding: 14px 12px; border: 1px solid #223666; text-align: center;\" scope=\"col\">Reporting Period<\/th>\n<th style=\"padding: 14px 12px; border: 1px solid #223666; text-align: center;\" scope=\"col\">System<\/th>\n<th style=\"padding: 14px 12px; border: 1px solid #223666; text-align: center;\" scope=\"col\">Responsible Team \/ Key Action<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background: #f5f7fa;\">\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\"><strong>15th of the following month<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Monthly income tax payments<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Applicable monthly tax periods<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Coretax<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Finance \/ Tax: verify applicable taxes, payment amounts, and any special deadlines.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\"><strong>20th of the following month<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Monthly income tax returns, including applicable PPh 21\/26 and PPh 23\/26<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Applicable monthly tax periods<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Coretax<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Finance \/ Tax: reconcile withholding records, file applicable returns, and retain electronic receipts.<\/td>\n<\/tr>\n<tr style=\"background: #f5f7fa;\">\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\"><strong>End of the following month<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Monthly VAT return (SPT Masa PPN)<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Each monthly VAT period<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Coretax<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Finance \/ Tax: required for registered PKP businesses, including nil returns.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\"><strong>31 December 2026<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">FY2026 financial year-end<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">January\u2013December 2026<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Internal accounting<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Finance: begin closing accounts and preparing records for annual tax and shareholder reporting.<\/td>\n<\/tr>\n<tr style=\"background: #f5f7fa;\">\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\"><strong>15 January 2027<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">LKPM Quarter IV 2026<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">October\u2013December 2026<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">OSS<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Operations \/ Investment Reporting: verify investment realization and workforce data, submit the report, and retain the OSS receipt.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\"><strong>15 April 2027<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">LKPM Quarter I 2027<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">January\u2013March 2027<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">OSS<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Operations \/ Investment Reporting: reconcile quarterly investment and workforce records.<\/td>\n<\/tr>\n<tr style=\"background: #f5f7fa;\">\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\"><strong>30 April 2027<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">FY2026 Annual Corporate Income Tax Return (SPT Tahunan Badan)<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">FY2026<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Coretax<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Finance \/ Authorized Signatory: finalize financial statements, reconcile tax records, and submit the annual return.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\"><strong>30 June 2027<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Annual General Meeting of Shareholders (RUPS)<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">FY2026 annual report<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">RUPS<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Directors \/ Corporate Secretary: organize shareholder approval of the annual report and arrange the notarial deed.<\/td>\n<\/tr>\n<tr style=\"background: #f5f7fa;\">\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\"><strong>Within 30 calendar days of deed signing<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Submission of annual report approval to the Ministry of Law<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">FY2026 shareholder approval<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">SABH \/ AHU<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Directors \/ Notary Coordinator: submit the notarial deed and approved annual report, then retain the Ministry receipt.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\"><strong>15 July 2027<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">LKPM Quarter II 2027<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">April\u2013June 2027<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">OSS<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Operations \/ Investment Reporting: submit quarterly investment realization and supporting information.<\/td>\n<\/tr>\n<tr style=\"background: #f5f7fa;\">\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\"><strong>15 October 2027<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">LKPM Quarter III 2027<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">July\u2013September 2027<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">OSS<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Operations \/ Investment Reporting: complete quarterly reporting and check OSS submission status.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\"><strong>15 January 2028<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">LKPM Quarter IV 2027<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">October\u2013December 2027<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">OSS<\/td>\n<td style=\"padding: 12px; border: 1px solid #dce2e9;\">Operations \/ Investment Reporting: close FY2027 investment reporting and confirm any officially announced deadline adjustment.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p style=\"font-size: 13px; line-height: 1.8; color: #333; margin: 12px 0 24px;\"><strong>Important:<\/strong> 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&#8217;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.<\/p>\n<p>What ongoing compliance and reporting obligations must a PT PMA meet in Indonesia? For an established <a href=\"https:\/\/investinasia.id\/blog\/what-is-a-pma-company\/\">PT PMA<\/a>, 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.<\/p>\n<p>Start with the company\u2019s actual financial year, tax profile, business scale, operating activities, and registered locations. Its <a href=\"https:\/\/investinasia.id\/blog\/what-is-nib-in-indonesia\/\">Business Identification Number, or NIB<\/a>, helps identify the activities shown in OSS, but the NIB alone does not tell a director which tax returns or sector reports apply.<\/p>\n<h2>Place LKPM Quarters on the OSS Calendar<\/h2>\n<p>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\u2019s OSS account before assigning deadlines.<\/p>\n<p>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.<\/p>\n<p>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 <a href=\"https:\/\/investinasia.id\/blog\/quarterly-lkpm-guide-for-pma-companies-in-indonesia\/\">quarterly LKPM filing guide<\/a> covers the January 2027 reporting window in detail. For the underlying figures, read our guide to <a href=\"https:\/\/investinasia.id\/blog\/components-of-lkpm-reports-investment-realization\/\">what counts as investment realization in LKPM<\/a>.<\/p>\n<div style=\"background: #d5e6e5; border-left: 4px solid #223666; border-radius: 0 8px 8px 0; padding: 16px 20px; margin: 24px 0;\">\n<p style=\"font-weight: bold; margin: 0 0 8px 0; color: #223666;\">Notes from InvestinAsia Consultants<\/p>\n<p style=\"margin: 0; color: #333;\">Give each OSS reporting unit a named data owner. If several activities or locations share one accounting system, record which ledger entries support each LKPM figure before the quarter closes.<\/p>\n<\/div>\n<h2>Keep Monthly Tax Returns on a Separate Schedule<\/h2>\n<p>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.<\/p>\n<p>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 <a href=\"https:\/\/investinasia.id\/blog\/pma-company-tax\/\">PT PMA tax obligations guide<\/a> explains how the main tax categories relate to transactions; our <a href=\"https:\/\/investinasia.id\/blog\/pt-pma-payroll-and-hr-compliance-in-indonesia\/\">payroll and HR compliance guide<\/a> covers the employment track.<\/p>\n<p>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.<\/p>\n<div style=\"background: #d5e6e5; border: 2px solid #223666; border-radius: 8px; padding: 20px 24px; margin: 32px 0; text-align: center;\">\n<p style=\"margin: 0 0 8px 0; font-size: 16px; font-weight: bold; color: #223666; text-align: center;\">Need to Check Which Monthly Returns Apply?<\/p>\n<p style=\"margin: 0 0 16px 0; color: #333; text-align: center;\">Review your transactions, PKP status, and existing filings before locking the 2027 tax calendar.<\/p>\n<div style=\"text-align: center;\"><a style=\"background: #223666; color: #fff; padding: 12px 28px; border-radius: 6px; text-decoration: none; font-weight: bold; display: inline-block;\" href=\"https:\/\/investinasia.id\/services\/tax-compliance\">Explore InvestinAsia Tax Compliance Services<\/a><\/div>\n<div style=\"height: 15px;\"><\/div>\n<div style=\"text-align: center;\"><a style=\"background: #25D366; color: #fff; padding: 12px 28px; border-radius: 6px; text-decoration: none; font-weight: bold; display: inline-block;\" href=\"https:\/\/wa.me\/6281295665565?text=Hello%20InvestinAsia%2C%20I%20would%20like%20to%20review%20which%20monthly%20tax%20returns%20apply%20to%20my%20PT%20PMA.%0A%0ASource%3A%20article%20%22PT%20PMA%20Compliance%20Calendar%20for%202026%20to%202027%22%20%28SEO%29\" target=\"_blank\" rel=\"noopener nofollow\">Discuss My Tax Calendar on WhatsApp<\/a><\/div>\n<\/div>\n<h2>Close the FY2026 Accounts Before the Annual Tax Return<\/h2>\n<p>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.<\/p>\n<p>Before preparing the return, reconcile the trial balance, financial statements, monthly returns, withholding slips, tax payments, and any corrections. DJP\u2019s Coretax guidance says the corporate annual return begins with the main form and proceeds to the applicable attachments, which depend on the company\u2019s circumstances and sector. Our <a href=\"https:\/\/investinasia.id\/blog\/coretax-compliance-checklist-for-foreign-owned-companies\/\">Coretax readiness checklist for PT PMA<\/a> covers access, records, and review controls before filing. Our <a href=\"https:\/\/investinasia.id\/blog\/how-to-file-annual-corporate-tax-returns-indonesia\/\">annual corporate tax return guide<\/a> explains the filing task.<\/p>\n<p>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\u2019s receipt as proof of filing in the other.<\/p>\n<h2>Prepare the Annual RUPS and AHU Handoff<\/h2>\n<p>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.<\/p>\n<p>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\u2019s 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\u2019s receipt with the approved report and deed. Our <a href=\"https:\/\/investinasia.id\/blog\/rups-requirements-for-pt-pma-in-indonesia\/\">annual RUPS guide for PT PMA directors<\/a> covers meeting preparation and shareholder decisions.<\/p>\n<p>Schedule the financial close, commissioners\u2019 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.<\/p>\n<h2>Give Every Filing an Owner and an Evidence File<\/h2>\n<p>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:<\/p>\n<ul>\n<li><strong>OSS:<\/strong> NIB details, reporting-unit map, LKPM source workbook, submitted report, receipt, and any correction or approval record.<\/li>\n<li><strong>Coretax:<\/strong> tax profile, monthly filing matrix, financial statements, reconciliations, payment evidence, submitted returns, and electronic receipts.<\/li>\n<li><strong>RUPS and SABH:<\/strong> annual report, commissioners\u2019 review, notices, meeting record, shareholder approval, notarial deed, submitted documents, and Ministry receipt.<\/li>\n<\/ul>\n<p>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.<\/p>\n<p><a href=\"https:\/\/investinasia.id\/services\/tax-compliance\">InvestinAsia Tax Compliance<\/a> describes support for bookkeeping, reconciliations, periodic tax reporting, payroll tax work, and related advisory. Confirm the company\u2019s required scope, including any LKPM coordination, when setting up the calendar.<\/p>\n<div style=\"background: #223666; border-radius: 8px; padding: 24px; margin: 32px 0; text-align: center;\">\n<p style=\"margin: 0 0 6px 0; font-size: 18px; font-weight: bold; color: #fff; text-align: center;\">Build a Calendar Your Directors Can Review<\/p>\n<p style=\"margin: 0 0 20px 0; color: rgba(255,255,255,0.75); font-size: 14px; text-align: center;\">Bring reporting periods, responsible people, and filing evidence into one controlled plan.<\/p>\n<div style=\"text-align: center;\"><a style=\"background: #fff; color: #223666; padding: 12px 32px; border-radius: 6px; text-decoration: none; font-weight: bold; display: inline-block;\" href=\"https:\/\/investinasia.id\/services\/tax-compliance\">View InvestinAsia Tax Compliance Services<\/a><\/div>\n<div style=\"height: 15px;\"><\/div>\n<div style=\"text-align: center;\"><a style=\"background: #25D366; color: #fff; padding: 12px 28px; border-radius: 6px; text-decoration: none; font-weight: bold; display: inline-block;\" href=\"https:\/\/wa.me\/6281295665565?text=Hello%20InvestinAsia%2C%20I%20would%20like%20help%20organizing%20my%20PT%20PMA%27s%202026%20to%202027%20compliance%20calendar%20and%20tax%20records.%0A%0ASource%3A%20article%20%22PT%20PMA%20Compliance%20Calendar%20for%202026%20to%202027%22%20%28SEO%29\" target=\"_blank\" rel=\"noopener nofollow\">Discuss My Compliance Records on WhatsApp<\/a><\/div>\n<\/div>\n<div style=\"overflow-x: auto;\">\n<section><strong>References<\/strong><\/p>\n<ol>\n<li>Ministry of Investment and Downstream Industry and Indonesia Investment Coordinating Board. (2025). Ministerial Regulation No. 5 of 2025, Article 286. Retrieved from<br \/>\nhttps:\/\/www.peraturan.go.id\/files\/peraturan-bkpm-no-5-tahun-2025.pdf<\/li>\n<li>Directorate General of Taxes. (n.d.). Tax return filing deadlines. Retrieved from<br \/>\nhttps:\/\/www.pajak.go.id\/id\/batas-waktu-lapor<\/li>\n<li>Directorate General of Taxes. (2025). Coretax payment and filing deadlines. Retrieved from<br \/>\nhttps:\/\/pajak.go.id\/coretaxpedia\/batas-waktu-pelaporan-pembayaran<\/li>\n<li>Directorate General of Taxes. (2026). Monthly VAT returns remain required when nil for registered taxable entrepreneurs. Retrieved from<br \/>\nhttps:\/\/pajak.go.id\/id\/artikel\/meski-spt-ppn-nihil-pkp-tetap-wajib-lapor<\/li>\n<li>Directorate General of Taxes. (2025). Corporate annual income tax return guidance in Coretax. Retrieved from<br \/>\nhttps:\/\/www.pajak.go.id\/coretaxpedia\/lapor-spt-tahunan-badan<\/li>\n<li>Government of the Republic of Indonesia. (2007). Law No. 40 of 2007 on Limited Liability Companies, Article 78. Retrieved from<br \/>\nhttps:\/\/peraturan.go.id\/files\/uu40-2007.pdf<\/li>\n<li>Ministry of Law of the Republic of Indonesia. (2025). Regulation No. 49 of 2025, Article 16. Retrieved from<br \/>\nhttps:\/\/www.peraturan.go.id\/files\/permenkum-no-49-tahun-2025.pdf<\/li>\n<\/ol>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>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 &hellip; <\/p>\n","protected":false},"author":1,"featured_media":17999,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"tags":[],"class_list":["post-17998","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-legal"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>PT PMA Compliance Calendar for 2026 to 2027 in Indonesia | InvestinAsia<\/title>\n<meta name=\"description\" content=\"Map PT PMA LKPM, monthly tax, FY2026 return, and annual RUPS deadlines across 2026 and 2027. 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