Firma (Persekutuan Firma)Indonesia
What it takes to form, own and run a general partnership in Indonesia, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Firma adalah suatu persekutuan perdata yang menyelenggarakan perusahaan atas nama bersama
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Perjanjian antara dua orang atau lebih yang saling mengikatkan dirinya untuk memasukkan sesuatu ke dalam persekutuan
The registry’s and the law’s own pages do not mention it.
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Biaya Penerimaan Negara Bukan Pajak (PNBP) untuk pendaftaran pendirian Persekutuan Firma adalah sebesar Rp. 150.000 per permohonan.
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Badan ini meliputi Perseroan Terbatas (PT), Commanditaire Vennootschap (CV), firma, persekutuan, dan bentuk badan lainnya.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Required
- A resident director
- Not stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 2
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Perjanjian antara dua orang atau lebih yang saling mengikatkan dirinya untuk memasukkan sesuatu ke dalam persekutuan
- A local company secretary
- Does not apply
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Firma (Persekutuan Firma).
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Firma (Persekutuan Firma) are in our records.
What is public
- Directors
- Public
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Setiap orang diperbolehkan memeriksa akan isi akta atau petikannya yang telah didaftarkannya itu
- Shareholders
- Public
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Setiap orang diperbolehkan memeriksa akan isi akta atau petikannya yang telah didaftarkannya itu
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 11–22%
A firma is a corporate taxpayer (Wajib Pajak Badan; the tax authority names firma among the "badan"); the share of profit its partners receive is not taxed again as their income (Art 4(3)(i) Income Tax Law, as described by the tax authority). Rates as for a corporate taxpayer.
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Badan ini meliputi Perseroan Terbatas (PT), Commanditaire Vennootschap (CV), firma, persekutuan, dan bentuk badan lainnya.
- CFC rules in Indonesia
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the Firma (Persekutuan Firma).
Every business in Indonesia
VAT
- 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
Payment and banking services
3 services name Indonesia on their own list: Paysera, Airwallex, Stripe. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- General partnershipDerived our grouping, the same words in every country
- Name in law
- Firma (Persekutuan Firma)
- Identifier
- ID-FIRMAA form ISO 20275 does not list.