Accounting for an Indonesian company: what and when to file
An Indonesian company reports continuously: monthly PPh taxes and PPN VAT, the quarterly LKPM investment report through OSS, and an annual return. Even a company with no turnover must file — nil returns go in to the same deadlines. Missed filings bring fines, and systematic misses threaten licences and the owners' visa statuses.
Updated: 25 August 2026 · Verified by the Malina Visa team
A company reports continuously
An Indonesian company lives in a state of continuous reporting. This is not one annual return but monthly, quarterly and yearly cycles running at once.
- ✓Monthly — PPh income taxes: payroll 21, withholding 23, instalments 25 and final; plus PPN VAT for registered payers
- ✓Quarterly — the LKPM investment report to BKPM through the OSS system
- ✓Annually — the annual tax return
LKPM: the report people forget
The quarterly investment realisation report is mandatory for every PT PMA, including dormant companies.
- ✓Filed through the OSS system
- ✓Not replaced by tax filings — it is a separate track
- ✓Missed filings are visible to the regulator and accumulate
What missed deadlines cost
- !Fines for every missed filing
- !Systematic misses put the company's licences at risk
- !And, crucially for the owner, the visa statuses that rest on that company
That last point is often a surprise: an investor KITAS rests on a live PT PMA. A company with reporting problems is a risk to its owner's status too.
What is worth outsourcing
You can keep the books yourself, but what usually stops people is not willingness — it is the language and the calendar.
- ✓Filings follow Indonesian standards and are made in Indonesian
- ✓There are many deadlines, on different cycles, that do not line up
- ✓The cost of an error is not only a fine but the regulator's attention
A retainer takes the routine off you entirely: a dedicated team keeps the books, files on time and deals with the tax office. Details on the accounting page.
The company's annual rhythm
To stop the calendar looking like a pile of unrelated dates, it helps to see it whole.
Calculating and paying PPh income taxes, plus PPN for VAT-registered companies, and employee contributions where there are staff.
The LKPM report through OSS — for every PT PMA without exception.
The company's annual tax return.
Keeping source documents and the books in a state where an audit or a liquidation does not turn into archaeology.
That last point is underrated until the company has to be closed: tax reconciliation during liquidation rests entirely on how well the books were kept in all the years before.
What is needed from you
Even with full outsourcing, part of the work stays on the owner's side — and it is usually the same three things.
- ✓Source documents on time. Invoices, contracts, statements — the sooner they reach the accountant, the less last-day scrambling
- ✓Tell us about changes. A new employee, a new line of business, a change of address — all of it shows up in the filings
- ✓Keep access current. Accounts in OSS and the tax services need to work
Frequently asked questions
Do I have to file if the company is dormant?
Yes. Nil returns are filed exactly as normal ones. No turnover removes neither the tax returns nor the quarterly LKPM.
What is the LKPM?
The quarterly investment realisation report, filed through the OSS system. Mandatory for every PT PMA, dormant companies included.
Which taxes are filed monthly?
PPh income taxes — payroll 21, withholding 23, instalments 25 and final — plus PPN VAT for registered payers.
What do missed deadlines cost?
Fines, and with systematic misses a threat to the company's licences and to the visa statuses of owners that rest on it.
Can I keep the books myself?
Formally yes. In practice the filing language and the number of misaligned deadlines get in the way — and an error costs more than the service does.
We will take the reporting off you entirely
A dedicated accounting team, every deadline tracked, and the tax office handled in Indonesian. You run the business.
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