Perseroan Terbatas PTIndonesia
What it takes to form, own and run a private limited company 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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Pemegang saham Perseroan tidak bertanggung jawab secara pribadi atas perikatan yang dibuat atas nama Perseroan
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Perseroan didirikan oleh 2 (dua) orang atau lebih dengan akta notaris yang dibuat dalam bahasa Indonesia.
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Direksi Perseroan terdiri atas 1 (satu) orang anggota Direksi atau lebih.
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Modal dasar Paling banyak Rp.25.000.000, Sebesar Rp. 300.000,-
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tarif pajak yang diterapkan atas Penghasilan Kena Pajak bagi Wajib Pajak Badan dalam negeri dan bentuk usaha tetap sebesar 22% mulai berlaku pada tahun pajak 2022.
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
- At least 25% of the authorised capital must be issued and fully paid up, proved by a valid deposit receipt filed with the Minister within 60 days of the deed.
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harus ditempatkan dan disetor penuh paling sedikit 25% (dua puluh lima persen) yang dibuktikan dengan bukti penyetoran yang sah.
Own it
Who may own and run it
- Directors
- At least 1 · individuals only
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Direksi Perseroan terdiri atas 1 (satu) orang anggota Direksi atau lebih.
- Shareholders
- At least 2 · a company may be one
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Perseroan didirikan oleh 2 (dua) orang atau lebih dengan akta notaris yang dibuat dalam bahasa Indonesia.
- Members
- At least 2
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Perseroan didirikan oleh 2 (dua) orang atau lebih dengan akta notaris yang dibuat dalam bahasa Indonesia.
- A local company secretary
- Not required
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Organ Perseroan adalah Rapat Umum Pemegang Saham, Direksi, dan Dewan Komisaris.
- A local registered agent
- Not required
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Perseroan mempunyai tempat kedudukan di daerah kota atau kabupaten dalam wilayah negara Republik Indonesia yang ditentukan dalam anggaran dasar.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Small exempt
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bagi Perseroan yang wajib diaudit, harus disampaikan kepada Menteri sesuai dengan ketentuan peraturan perundang-undangan.
- Audit for a small company
- Not required
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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)
- 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.
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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)
Important dates
When each obligation falls due, as the authority states it.
- Evidence of payment of the issued and paid-up capital
- 60 days after incorporation
With Minister of Law (Ditjen AHU)
The source counts 60 calendar days (Hari is defined as hari kalender) from the date of the deed of establishment, not from the date of legal-entity status; for a Perseroan perorangan, from filling in the Statement of Establishment.
- Annual general meeting of shareholders
- 6 months after the end of the accounting period
UU 40/2007 as originally enacted; amended by the Job Creation Law (UU 11/2020), the amended text of this article was not read.
- Period for creditors to submit claims after the liquidator announces the dissolution
- Stated; see the note
Liquidator must give the announcement within 30 days of the dissolution (Art 147(1)).
- The Direksi notifies the Minister of an appointment, replacement or dismissal of a directo
- 30 days after change of officers
With Minister of Law (Ditjen AHU)
UU 40/2007 Art 94(7): 30 days from the date of the shareholders' meeting decision. Original 2007 text; the amended text was not read.
- The Direksi records a share transfer in the shareholders' register and notifies the Minist
- 30 days after change of shareholders
With Minister of Law (Ditjen AHU)
UU 40/2007 Art 56(3): 30 days from the date the transfer is recorded in the register. Original 2007 text.
What is public
- Directors
- Public
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nama lengkap dan alamat pemegang saham, anggota Direksi, dan anggota Dewan Komisaris Perseroan;
- Shareholders
- Public
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nama lengkap dan alamat pemegang saham, anggota Direksi, dan anggota Dewan Komisaris Perseroan;
- Beneficial owners
- Public
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nama lengkap dan alamat pemegang saham, anggota Direksi, dan anggota Dewan Komisaris Perseroan;
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 11–22%+1 regime
Corporate income tax at 22% of taxable income from tax year 2022 (Art 17(1)(b) HPP Law as described by the tax authority); half rate (11%) on the part of income from turnover up to Rp4.8 billion where turnover is up to Rp50 billion; 19% for a listed company with at least 40% of shares traded.
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tarif pajak yang diterapkan atas Penghasilan Kena Pajak bagi Wajib Pajak Badan dalam negeri dan bentuk usaha tetap sebesar 22% mulai berlaku pada tahun pajak 2022.
Special regimes that may apply
- Pengecualian dividen dari objek pajak holding · 100% exempt
Resident individuals receiving domestic dividends, provided the dividend is invested in Indonesia for a prescribed period, and resident entities receiving domestic dividends without that condition Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan sebagaimana diubah dengan Undang-Undang Nomor 7 Tahun 2021, Pasal 4 ayat (3)
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Indonesia
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution by shareholders' resolution or other statutory ground, then liquidation; the liquidator announces to creditors and notifies the Minister within 30 days (UU 40/2007 Arts 142, 147).
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Dalam jangka waktu paling lambat 30 (tiga puluh) hari terhitung sejak tanggal pembubaran Perseroan, likuidator wajib memberitahukan:
- Statutory fee
- Not in our records
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
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Perseroan Terbatas (PT)
- ISO 20275 code
- UD1VSecondary GLEIF, Entity Legal Forms code list