Corporate Compliance and Reporting

Under Indonesian Company Law (UU PT No.40/2007), director and commissioner terms are limited to 5 years. Companies failing to renew board appointments face automatic blocks from the Ministry of Law and Human Rights (AHU). Non-compliance results in personal liability for the director and restricted access to corporate accounts.

Indonesia is transitioning from KBLI 2020 to KBLI 2025. The transition must be completed by June 18, 2026. PT PMA entities must verify their codes, as split codes may trigger new investment requirements or mandate charter amendments.

In May 2026, Indonesian authorities are scheduled to conduct administrative field audits of PT PMA (foreign-owned) companies in Bali. The audit targets corporate data verification, including company addresses, exact business activities, financial turnovers, and physical investments. Businesses must ensure that all corporate documentation, active licenses, and registered locations exactly match their actual day-to-day operations to avoid penalties.

As of June 1, 2026, all Indonesian companies (PT) must file an annual report to the Ministry of Justice via the SABH/AHU system. Deadline for the 2025 financial year is June 30, 2026. Non-compliance results in written warnings and potential suspension of access to the AHU system, preventing changes to company structure or directors. Requirements include financial statements, activity reports, CSR reports (resource sector), supervisory reports, and director/commissioner salary data.

The deadline for submitting the annual corporate report for PT (Perseroan Terbatas) in Indonesia was June 30th. Penalties for late submission will be enforced starting November 2026. The preparation process typically takes 3-4 weeks, involving document gathering, shareholder meetings, notarization, and submission via SABH. All PTs are required to submit this report, even those without activity in the reporting year. Failure to comply can lead to system access blocking by SABH. Costs range from 11,000,000 IDR (without mandatory audit) to 13,000,000 IDR (including mandatory audit costs).

All PT companies in Indonesia must submit an annual report (Laporan Tahunan). The deadline for the 2025 reporting period was June 30, 2026, with sanctions/penalties becoming applicable from November 2026. Failure to comply after warnings can result in the blocking of access to the AHU system, hindering any corporate changes. Preparation takes 3-4 weeks (including shareholder meetings and notary filing via SABH). Costs: ~11,000,000 IDR (without audit) or ~13,000,000 IDR plus audit fees (with audit).