After incorporation, the calendar just gets started.
Everything a PT PMA owes after incorporation, in one place. RUPS, Laporan Tahunan, LKPM, share transfers, capital changes. Tax and accounting has its own page.
The calendar that never resets.
Statutory compliance runs on two overlapping cycles: quarterly investment reporting to BKPM, and annual corporate secretarial work at AHU. Both need to happen whether the company is trading, dormant, or in between.
Investment reporting
LKPM filed within 10 days of each quarter end via BKPM OSS
Investment realization and workforce data reported
Filed whether the company is trading or dormant
Four consecutive misses can trigger NIB warning or suspension
Corporate secretarial
RUPS (AGM) held within 6 months of financial year end
Laporan Tahunan filed via AHU under Permenkum 49/2025
WLKP manpower report filed annually with the Ministry of Manpower
Registered office lease renewed and domicile verified where required
The compliance scope, end to end.
01 Quarterly LKPM
Investment realisation and workforce reports to BKPM within 10 days of each quarter end, filed whether the company is trading or dormant.
The figures come out of the books, so we file these as part of the accounting cycle rather than as a separate exercise. The filing mechanics sit on the tax and accounting page. What matters here is the consequence of a gap, because it lands on the entity itself rather than on a tax account.
02 Annual General Meeting (RUPS)
Scheduling, agenda, board resolutions, meeting minutes drafted bilingual. RUPS held within 6 months of financial year end per UUPT (Company Law). Minutes signed, resolutions filed, board records maintained.
03 Annual Report (Laporan Tahunan)
Prepared and filed via AHU/SABH under Permenkum 49/2025 following RUPS approval. Full year of activity, board composition, shareholder register, and audited financials where the thresholds require them.
04 Share transfers and capital changes
Preliminary sale agreements, notarial deeds of share transfer, shareholder register updates. Capital increases, buybacks, share splits, and the downstream AHU/OSS updates each triggers. Sequencing done in the correct order to avoid one filing being rejected because a prior one has not landed.
05 Director and commissioner changes
Board appointments, resignations, removals. Notarial deed, AHU/SABH update, OSS director data, banking KYC coordination, visa sponsor arrangements where changes affect KITAS holders. All the downstream systems updated in one file.
06 Corporate name, address, KBLI changes
Registered address changes, name amendments, KBLI additions or removals, purpose amendments. Notarial deed + AHU + OSS + tax office + BPJS + landlord + bank, in the correct sequence.
07 Manpower reporting (WLKP)
WLKP (Wajib Lapor Ketenagakerjaan Perusahaan) is the manpower report every company files with the Ministry of Manpower under Law 7 of 1981. It is submitted when the company is established and then once a year through the Kemnaker online system. There is no employee threshold: the obligation applies whether you have one employee or fifty.
It also has to be filed when a company moves premises, suspends operations, restarts, or is dissolved. Two practical points follow from it. A current WLKP is a prerequisite for employing foreign workers, so it sits upstream of any work permit. And a company that already holds a NIB is registered in the system automatically, which is where the employment data has to reconcile.
08 Registered office and domicile
Registered address arrangements at qualifying commercial zones, domicile letter (SKDP) coordination where the jurisdiction requires it, and the landlord/RT/RW paperwork the address needs. Not virtual-office shortcuts that break under the 2026 restrictions.
One change, many filings.
A single corporate decision usually triggers three to five downstream filings across AHU, OSS, tax office, banks, BPJS, and the Ministry of Manpower. Sequence matters. Getting the order wrong resets the clock on downstream steps.
Share transfer
Notarial deed of transfer → AHU/SABH shareholder update → shareholder register updated → OSS shareholder data → LKPM realized-capital reflection at next quarter.
Director change
Notarial deed of appointment or removal → AHU/SABH board data → OSS director records → bank KYC refresh → KITAS sponsor arrangements where the departing director was the sponsor.
Capital increase
Notarial deed of capital increase → AHU/SABH capital data → OSS investment plan revised → bank confirmation of paid-up increment → LKPM investment plan realignment.
Address change
Notarial deed of domicile change → AHU/SABH address data → OSS office address → local tax office (KPP) notified → BPJS + bank + landlord + RT/RW paperwork.
Three ways clients arrive.
PMAs on annual compliance
Full-year compliance run: calendar tracked, quarterly LKPM filed, annual RUPS and Laporan Tahunan handled, corporate secretarial support included as decisions arise. Fixed retainer, everything covered under one relationship.
A specific change
A share transfer between shareholders, adding a KBLI, appointing a new director, increasing capital. One filing, executed end to end with the notary, AHU, and OSS updates coordinated so nothing gets left half-done.
Missed filings, warnings
SP2DK or warning letter received, 12 or 18 months of LKPM missed, Articles and OSS data out of sync from an earlier agent, RUPS never held. We audit, catch up, and rebuild the calendar from a clean state.
Four steps that repeat, forever.
Onboarding audit
Audit the current state against filings, AHU records, OSS data, bank information, and BPJS registration. Identify gaps, mismatches, and missed filings. Rebuild the calendar from what actually exists.
Calendar in motion
LKPM every quarter within 10 days of quarter end. Manpower reports on their schedule. Address, sponsor, and licence renewals tracked. Nothing filed late, nothing filed twice.
Corporate changes as they arise
Share transfers, director changes, capital increases, KBLI additions, address changes. Executed end to end: notarial deed, AHU, OSS, tax office, bank, BPJS all updated in the right order.
Annual close
RUPS held within 6 months of financial year end, minutes signed and filed, resolutions passed. Laporan Tahunan filed via AHU. Year in review, next-year calendar mapped, gaps closed before they open.
Full-service, not filing service.
Full-service, not filing-service
We do not just tick the box and file. We run the calendar, sequence corporate changes correctly, and think through the downstream cascade before it becomes your problem.
Direct AHU and OSS filers
Not routed through third-party runners. Our team files directly through AHU/SABH, OSS, and BKPM systems. Faster, cleaner, and we own any correction that has to be made.
Bilingual documentation
Every meeting minute, board resolution, and notarial deed we prepare is drafted Indonesian and English side by side. Standard, not on request.
Practitioner-led
Corporate secretarial work is personally supervised. Not delegated to a runner who copies templates and hopes. This is the paperwork that carries the risk, so the senior person owns it.
What owners ask about staying compliant.
What is Laporan Tahunan and when is it due?
Laporan Tahunan is the Annual Report every PT must file with the Ministry of Law and Human Rights, via AHU/SABH, after RUPS approval. Under Permenkum No. 49 of 2025, the report covers full-year activity, board composition, shareholder register, and audited financials where thresholds apply. RUPS must be held within 6 months of financial year end, and Laporan Tahunan follows shortly after.
What happens if I miss LKPM?
One missed quarter is a warning. Two is a formal warning letter (surat peringatan). Four consecutive misses can trigger NIB suspension, which pauses your ability to operate and blocks visa renewals. LKPM is filed whether the company is trading or dormant, so there is no exemption for a quiet quarter.
Can I hold RUPS retroactively?
RUPS is meant to happen within 6 months of the financial year end. Retroactive minutes can be prepared where practically necessary, but they carry risk if challenged. The correct approach is to hold the RUPS on time, document it properly, and file the resulting Laporan Tahunan without delay. If you have missed the window, we can help catch up.
Do I need a corporate secretary in Indonesia?
For most PT PMAs, appointing a named corporate secretary is not legally required, but the underlying obligations still apply: RUPS on time, Laporan Tahunan filed, share register maintained, board resolutions documented, LKPM filed quarterly, corporate changes properly registered. We fulfil the corporate-secretarial function without the formal title, at retainer cost that reflects actual work done.
What if my Articles and OSS data do not match?
This is one of the most common problems we inherit. Articles are amended at AHU, but the corresponding OSS update never gets filed, so government systems disagree with each other about who owns or runs the company. It surfaces the moment you try to open a bank account, renew a licence, or update KITAS records. We reconcile the two, file whichever side is out of date, and get you back to a consistent record.
Can you take over from another agent mid-year?
Yes. Handovers are a large share of our compliance work. We audit the current state (filings, AHU, OSS, tax, BPJS), identify anything missing or wrong, catch up gaps, and rebuild the calendar from a clean base. Corporate records (share register, board resolutions, meeting minutes) are re-drafted where the outgoing agent kept them incomplete.
How does a share transfer actually work?
Notarial deed of share transfer signed at the notary. Shareholder register updated. AHU/SABH filing to update shareholder data at the Ministry of Law. OSS updated to reflect the new shareholder. LKPM adjusted at the next quarter if realized capital changes. Bank KYC refresh where the transferee is new to the bank. All coordinated in one file over 2 to 4 weeks depending on notary and AHU responsiveness.
What is the difference between AHU and OSS?
AHU (Administrasi Hukum Umum) is the Ministry of Law and Human Rights system that holds your Articles of Association, shareholders, directors, commissioners, capital, and name. OSS (Online Single Submission) is BKPM’s system that holds your NIB, KBLI, licences, LKPM, and investment plan. They talk to each other but are not the same, and both need to be kept current when the company changes. The most common compliance failure is one being updated and the other not.
The conversation happens in the language you think in.
Talk to us before you commit.
A first conversation costs nothing and usually saves more than it costs. Tell us what you are planning; we will tell you straight what it takes.