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PT Accounting: Nil Returns Count Too

The first rule of Indonesian filings: the duty to report starts with company registration, not with first sales. No activity — you file nil; file nothing — penalties accrue against the company and questions reach the directors. Filing discipline is also about your KITAS.

Updated: 22 August 2026 · Verified by the Malina Visa team

What a company files and when

  • Tax filings per the company’s obligations calendar — including zero-activity periods
  • Employee reporting where staff are hired
  • Annual filings at year end
  • The exact calendar depends on the company’s configuration — we set it up on the accounting page

The price of forgotten filings

Penalties for missed filings pile up quietly and surface at the worst time: an Investor KITAS renewal, banking operations, a deal, or company closure — liquidation demands a clean history, and everything accumulated must be cleared at once, with interest.

How it works in practice

  • A retainer: we run the obligations calendar, you get reminders and ready filings
  • Clean books = fast status renewals, calm inspections, easy closure if ever needed
  • Just opened a PT PMA? Plug in accounting from month one — cheaper than rebuilding books retroactively

FAQ

The company is new with no sales — do we file anything?

Yes, obligations start at registration: nil returns are filed per the company’s calendar.

We missed several periods. Now what?

Rebuild the books and clear the backlog — the earlier, the cheaper. We’ll scope it from your documents.

What does the retainer cost?

It depends on the company’s activity and configuration — send the inputs and we’ll quote your retainer.

We’ll take the filings — you run the business

Accounting page