Indonesia Compliance Guide

Filing requirements, deadlines, and fees for Indonesia business entities.

Registrar: Ministry of Law and Human Rights / Online Single Submission (OSS) ·Entity types: Perseroan Terbatas (PT) — Limited Liability Company, PT Penanaman Modal Asing (PT PMA) — Foreign Investment Company, Representative Office (KPPA), Branch of Foreign Company

Filing Obligations

Annual Corporate Tax Return (SPT Tahunan PPh Badan)

Annual

Indonesia levies corporate income tax at 22%. Listed companies meeting certain criteria (≥40% public float) benefit from a 3% reduction (effective rate 19%). Turnover below IDR 4.8 billion qualifies for 0.5% final tax on gross revenue (PP 55/2022).

Deadline

Within 4 months of the end of the fiscal year (by 30 April for December FYE)

Fee

No filing fee

Late Penalty

IDR 1,000,000 fine for late filing. Interest of 2% per month on unpaid tax (capped at 24 months).

Filing Method

Electronic filing via DJP Online (Direktorat Jenderal Pajak)

Applies to:Perseroan Terbatas (PT) — Limited Liability CompanyPT Penanaman Modal Asing (PT PMA) — Foreign Investment CompanyBranch of Foreign CompanyOfficial source

Monthly Tax Returns (VAT — SPT Masa PPN)

Monthly

Indonesia levies VAT at 11% (increased from 10% in April 2022, with a further increase to 12% planned). VAT registration is mandatory for businesses with annual turnover exceeding IDR 4.8 billion.

Deadline

End of the following month

Fee

No filing fee

Late Penalty

IDR 500,000 for late VAT filing. Interest of 2% per month on late payments.

Filing Method

Electronic filing via DJP Online or e-Faktur system

Applies to:Perseroan Terbatas (PT) — Limited Liability CompanyPT Penanaman Modal Asing (PT PMA) — Foreign Investment CompanyOfficial source

Investment Activity Report (LKPM)

Quarterly or Semi-annually

Foreign investment companies (PT PMA) must file periodic investment activity reports (LKPM) with the Investment Ministry through the OSS system, reporting on investment realisation, employment, and production.

Deadline

Quarterly (within 10 business days after the end of each quarter) for large investments. Semester for smaller.

Fee

No filing fee

Late Penalty

Written warning, temporary suspension of business activities, or revocation of business licence.

Filing Method

Online via the OSS system

Applies to:PT Penanaman Modal Asing (PT PMA) — Foreign Investment CompanyOfficial source

Key Dates

30 April (for December FYE)Annual corporate tax return deadline

End of the following monthMonthly VAT return deadline

Frequently Asked Questions

What is Indonesia's corporate tax rate?

The standard rate is 22%. Listed companies with ≥40% public float get a 3% reduction (19% effective). MSMEs with turnover below IDR 4.8 billion can opt for 0.5% final tax on gross revenue.

Manage Indonesia compliance automatically

CompCal tracks every deadline and sends smart alerts so you never miss a filing.

Get Started Free

Last updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.