Indonesia
Indonesia: 4 company types, its taxes, banking and business environment, and what it is known for.
Forming a company
Company types in Indonesia
The 4 forms a founder can choose here, each with its own figures. Open one for its sources.
What it is known for
Where Indonesia is in the world’s top 10 on a measure anyone can check, the best rank first. Only the top is shown; a low rank is never stated.
- World’s1stWorld-leading exports Palm oilPalm oil and its fractions, whether or not refined, but not chemically modifiedUS$21.1 bn · 48.2% of world exports of 143 exporters · 2024 CEPII BACI, January 2026 release See the top 10
- World’s1stWorld-leading exports Ferro-alloysUS$13.8 bn · 30.9% of world exports of 125 exporters · 2024 CEPII BACI, January 2026 release See the top 10
- World’s2ndWorld-leading exports Coal and coal briquettesCoal; briquettes, ovoids and similar solid fuels manufactured from coalUS$34.5 bn · 19.3% of world exports of 123 exporters · 2024 CEPII BACI, January 2026 release See the top 10
A rank is among everything the source reports for that year, so it moves when the source adds or drops economies. Exports include goods passing through for re-export. Nothing here is a recommendation.
Doing business here
Business accounts
Providers whose own published list of countries names Indonesia. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Indonesia.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Indonesia: where to register, file and check.
Blocs and agreements
The trade arrangements Indonesia belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
- ASEAN Free Trade Area (ATIGA)
- Free trade area · since 17 May 2010
Covers goods.
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ASEAN means the Association of Southeast Asian Nations, which comprises Brunei Darussalam, the Kingdom of Cambodia, the Republic of Indonesia, Lao PDR, Malaysia, the Union of Myanmar,
- Regional Comprehensive Economic Partnership
- Free trade area · since 2 January 2023
Covers goods, services, investment.
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1 January 2022 Australia, Brunei Darussalam, Cambodia, China, Japan, Lao PDR, New Zealand, Singapore, Thailand, Viet Nam
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 22%
- Distributions
- Not in our records
- Audit
- Statutory audit by a public accountant where the company has assets and/or turnover of at least Rp50,000,000,000, takes in public funds, issues debt to the public, is listed, or is a Persero (UU 40/2007 Art 68(1)); a smaller private company is not required by this article.Official The registry or ministry page as of 2026-10-10
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Perseroan mempunyai aset dan/atau jumlah peredaran usaha dengan jumlah nilai paling sedikit Rp50.000.000.000,00 (lima puluh miliar rupiah)
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
VAT
The tax on what the company sells in Indonesia, and when it must register, as the tax authority states it.
- Standard rate
- 12%
The VAT rate rose from 10% to 11% on 1 April 2022 and to 12% from no later than 1 January 2025 under the tax harmonisation law.
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Terdapat kenaikan tarif PPN dari 10% (sepuluh persen) menjadi 11% (sebelas persen) yang mulai berlaku pada tanggal 1 April 2022 dan menjadi 12% (dua belas persen) yang mulai berlaku paling lambat pada tanggal 1 Januari 2025
- Registration threshold
- IDR 4,800,000,000 · about €236,813
gross turnover and/or gross receipts from supplies of taxable goods and services; one book year
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Pengusaha kecil adalah merupakan pengusaha yang selama 1 (satu) tahun buku melakukan penyerahan Barang Kena Pajak dan/atau Jasa Kena Pajak dengan jumlah peredaran bruto dan/atau penerimaan bruto tidak lebih dari Rp4.800.000.000,00
- Voluntary registration
- Yes
A small entrepreneur whose turnover stays at or below IDR 4.8 billion in a book year may choose to be confirmed as a VAT entrepreneur (PKP).
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Pengusaha kecil diperkenankan untuk memilih dikukuhkan menjadi PKP.
- A foreign company
- See the note
The authority's VAT entrepreneur page sets out the position of entrepreneurs operating in Indonesia but does not state how a supplier with no establishment there registers or whether a representative is required.
- Tax authority
- Registration page read 2026-10-22
Tax calendar
When the main returns and payments fall due in Indonesia, tax year 2025, as the tax authority states it.
- Corporate tax return
- 4 months after the end of the tax year · each year
the corporate annual return is filed at the latest 4 months after the end of the tax year — 30 April for a calendar tax year. A taxpayer may extend the filing by up to 2 months by written notice, and a government relaxation allowed the 2025 corporate return to be filed until 31 May 2026 without penalty.
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SPT Tahunan Wajib Pajak Badan Paling lama 4 Bulan setelah akhir Tahun Pajak (30 April)
- Corporate tax, final payment
- 4 months after the end of the tax year · each year
the underpaid tax of the year (PPh Pasal 29) must be paid before the annual corporate return is filed and at the latest on that same date, 30 April for a calendar tax year.
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SPT Tahunan Wajib Pajak Badan Paling lama 4 Bulan setelah akhir Tahun Pajak (30 April)
- Corporate tax, instalments
- Day 15 of the following month · each month
the monthly instalment (PPh Pasal 25) is paid at the latest on the 15th of the month following the tax period (PMK 81/2024 aligned most monthly payments at the 15th); the corresponding monthly return (SPT Masa PPh Pasal 25) is filed within 20 days after the end of the tax period, i.e. by the 20th of the following month.
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batas pembayaran/penyetoran pajak yang semula tanggal 10 bulan berikutnya untuk pemotongan Pajak Penghasilan (PPh) diseragamkan menjadi tanggal 15 bulan berikutnya dengan batas pelaporan SPT Masa Pasal 21/26, dan SPT masa Unifikasi masih sama tanggal 20 bulan berikutnya.
- Personal income-tax return
- 3 months after the end of the tax year · each year
the individual annual return is filed at the latest 3 months after the end of the tax year — 31 March for a calendar tax year.
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SPT Tahunan Wajib Pajak Orang Pribadi, (termasuk Wajib Pajak Warisan Belum Terbagi) Paling lama 3 Bulan setelah akhir Tahun Pajak (31 Maret)
- Personal income tax, final payment
- 3 months after the end of the tax year · each year
the individual taxpayer's underpaid tax (PPh Pasal 29) is payable and the annual return filed at the latest on 31 March of the following year; for the 2025 tax year the government kept 31 March 2026 as the deadline while removing penalties for payments and filings up to 30 April 2026.
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Bagi Wajib Pajak Orang Pribadi, batas waktu pembayaran Pajak Penghasilan Pasal 29 dan penyampaian SPT Tahunan Tahun Pajak 2025 tetap jatuh pada tanggal 31 Maret 2026.
- Personal income tax, instalments
- Day 15 of the following month · each month
the monthly instalment (angsuran PPh Pasal 25) is paid at the latest on the 15th of the month following the tax period; the monthly return is filed within 20 days after the end of the tax period. Employees' wages are taxed by withholding (PPh Pasal 21), not by an individual instalment.
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batas pembayaran/penyetoran pajak yang semula tanggal 10 bulan berikutnya untuk pemotongan Pajak Penghasilan (PPh) diseragamkan menjadi tanggal 15 bulan berikutnya dengan batas pelaporan SPT Masa Pasal 21/26, dan SPT masa Unifikasi masih sama tanggal 20 bulan berikutnya.
- VAT return
- 1 month after the end of the month · each month
the monthly VAT return is filed at the latest by the end of the month following the tax period (so the March period is reported by 30 April); in practice the VAT due must also be paid first. PMK 81/2024 aligned most monthly VAT payments at the 15th of the following month, while VAT collected by a withholding agent remains due by the end of the following month before the return is filed.
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PPN & PPnBM Paling lama akhir bulan berikutnya setelah Masa Pajak berakhir
- Payroll withholding
- Day 15 of the following month · each month
the income tax withheld from salaries (PPh Pasal 21) must be paid at the latest on the 15th of the month following the tax period, and the monthly return (SPT Masa PPh Pasal 21/26) filed within 20 days after the end of the tax period, i.e. by the 20th of the following month. Before PMK 81/2024 the payment deadline was the 10th.
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batas pembayaran/penyetoran pajak yang semula tanggal 10 bulan berikutnya untuk pemotongan Pajak Penghasilan (PPh) diseragamkan menjadi tanggal 15 bulan berikutnya dengan batas pelaporan SPT Masa Pasal 21/26, dan SPT masa Unifikasi masih sama tanggal 20 bulan berikutnya.
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Indonesia yet.
Economy and trade
What it exports
Goods Indonesia exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Indonesia’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Coal; briquettes, ovoids and similar solid fuels manufactured from coal HS 2701 | 15.6% | 13.3% | 11.6% | US$34.5 bn |
| Palm oil and its fractions, whether or not refined, but not chemically modified HS 1511 | 8.8% | 8.4% | 7.1% | US$21.1 bn |
| Ferro-alloys HS 7202 | 4.1% | 5.2% | 4.7% | US$13.8 bn |
| Petroleum gases and other gaseous hydrocarbons HS 2711 | 3.7% | 3.2% | 2.9% | US$8.6 bn |
| Copper ores and concentrates HS 2603 | 2.7% | 2.9% | 2.8% | US$8.4 bn |
| Lignite, whether or not agglomerated, excluding jet HS 2702 | 2.6% | 3.1% | 2.8% | US$8.2 bn |
| Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy HS 7501 | 1.9% | 2.5% | 2.5% | US$7.5 bn |
| Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars HS 8703 | 2.1% | 2.3% | 2.1% | US$6.4 bn |
| Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols HS 3823 | 2.2% | 1.9% | 2.1% | US$6.2 bn |
| Flat-rolled products of stainless steel, of a width of 600 mm or more HS 7219 | 2.3% | 2.0% | 2.0% | US$5.9 bn |
Total goods exports, 2024: US$296.4 bn. The ten largest headings are shown.