The Ultimate Guide to Indonesia Company Registration & PT Formation (2026 Edition)

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  • The Ultimate Guide to Indonesia Company Registration & PT Formation (2026 Edition)
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Updated: December 2025

The Ultimate Guide to Indonesia Company Registration & PT Formation (2025 Edition)

How to Register a Company in Indonesia: Complete Roadmap for Foreign Investors—From PT PMA Requirements to OSS-RBA Online Registration.

Executive Summary

Indonesia's business registration framework has fundamentally transformed in 2024–2025, creating unprecedented opportunities for foreign investors. This comprehensive guide answers the most pressing questions foreign entrepreneurs ask: Can foreigners register a company in Indonesia? Yes—and it's now cheaper and faster than ever before. The minimum paid-up capital for PT PMA has dropped 75% (from IDR 10 billion to IDR 2.5 billion as of October 2, 2025), making Indonesia one of Southeast Asia's most accessible markets for foreign direct investment.

With USD 16.65 billion in foreign direct investment in 2024 and government investment realization reaching IDR 1,714.2 trillion (20.8% year-on-year growth)—according to the Ministry of Investment (BKPM) official press release—investor confidence remains strong. The streamlined OSS RBA (Online Single Submission Risk-Based Approach) system now handles company registration in 4–6 weeks standard, with expedited options available in 2–3 weeks. Over 200 business sectors are now open to 100% foreign ownership, with an additional 51 sectors available through partnerships with local cooperatives or SMEs.

Whether you're asking "What are PT PMA Indonesia requirements 2024?" or "Can I start an Indonesian company without living there?"—this guide provides verified, step-by-step answers grounded in current regulations and real-world costs.


Understanding PT Formation in 2025: PT PMA vs. Local PT

Before establishing your business, you must understand the fundamental difference between a PT PMA (Foreign-Invested Limited Liability Company) and a PT (Local Limited Liability Company), as this choice determines your capital requirements, ownership structure, and market access.

PT Local (Perseroan Terbatas Biasa) – Indonesian-Owned Only

  • For: 100% Indonesian ownership only.
  • Capital requirements: Lower minimum investment thresholds.
  • Market access: Can operate across all business sectors without restrictions.
  • Cons: Strictly prohibits foreign ownership; cannot be used by foreign investors.
  • Legal note: Using "nominee shareholder agreement Indonesia" to circumvent ownership restrictions is explicitly illegal under Article 10(1) of Law No. 25 of 2007 on Investment. Any such arrangement renders the agreement legally invalid and exposes both parties to regulatory penalties.

PT PMA (Penanaman Modal Asing) – Foreign-Invested Company [THE PREFERRED STRUCTURE FOR FOREIGNERS]

Question:Can foreigners register a company in Indonesia?Answer: Yes, exclusively through the PT PMA structure.

What is PT PMA? A PT PMA is a limited liability company registered under Indonesian law with foreign shareholder participation. It's the only legal vehicle through which foreign investors can establish a business in Indonesia, as mandated by Law No. 25 of 2007 on Investment.

PT PMA Indonesia Requirements 2024–2025 (CRITICAL UPDATES)

As of October 2, 2025, the Ministry of Investment (BKPM) issued Regulation No. 5 of 2025, fundamentally changing the minimum paid-up capital for PT PMA Indonesia:

Capital Metric Previous Requirement NEW Requirement (2025) USD Equivalent Change
Minimum Paid-Up Capital (Current Year) IDR 10 billion IDR 2.5 billion ~USD 150,000 ↓75% reduction
Investment Plan (Total Commitment) IDR 10 billion IDR 10 billion (unchanged) ~USD 650,000 No change
Capital Hold Period Not specified 12 months mandatory Newly clarified
Permissible Deductions N/A Working capital / investment expenses New allowance

Why This Matters: The 75% reduction in minimum paid-up capital for PT PMA Indonesia addresses a critical barrier that previously deterred startups and SMEs. The BKPM explicitly acknowledged that the IDR 10 billion requirement was disproportionate for service-based businesses, tech startups, and trading companies. The new rule aligns capital requirements with the OSS Risk-Based Approach philosophy: licensing is now based on operational risk, not arbitrary financial thresholds.

Can Foreigners Achieve 100% Foreign Ownership?

Yes. Under the current Positive Investment List (Presidential Regulation No. 10 of 2021, as amended), 100% foreign ownership companies in Indonesia are now permitted in over 200 business sectors, including:

  • Telecommunications
  • Electricity generation and distribution
  • Construction services
  • Pharmaceutical manufacturing
  • Hospital operations
  • E-commerce and digital platforms
  • Logistics and warehouse operations
  • Software development and IT consulting
  • Mining (select categories)

Does it matter where your business is located? Yes and no. Whether you're registering in Jakarta, Surabaya, or Bali, the national regulatory framework is identical. However, each province has specific requirements for virtual office registration and some sectoral licensing. More on this below.

PT PMA vs. Local PT Difference (Comparison Table)

Factor PT Local (Biasa) PT PMA (Foreign) Which Should You Choose?
Foreign ownership allowed No (0%) Yes (up to 100%) PT PMA if you're foreign
Minimum capital requirement IDR 1–2 billion IDR 2.5 billion (paid-up) PT PMA costs slightly more
Sector restrictions None ~200 sectors open, 51 with partnership Depends on your business
Capital hold period Flexible 12 months required PT PMA is stricter
Registration timeline 4–6 weeks 4–6 weeks standard, 2–3 weeks expedited Same
Tax obligations Same as PT PMA Same as PT Local Identical
Example use case Indonesian co-founder business Foreign investor in tech, trading, consulting

Pre-Requisites & Legal Framework: What You Must Know Before Registering

Who Legally Qualifies as a Foreign Investor?

Under Law No. 25 of 2007 on Investment (Indonesia's foundational investment law), a foreign investor is defined as:

  1. An individual of foreign nationality
  2. A foreign business entity (corporation registered outside Indonesia)
  3. A foreign government conducting investment in Indonesia

All foreign investment in Indonesia must be conducted through a Limited Liability Company (PT) incorporated and domiciled in Indonesia. There is no alternative legal structure for foreign investors—not even a branch office or representative office can conduct business operations.

The Negative Investment List vs. Positive Investment List

Question:Are there business sectors foreigners cannot operate in?Yes.

Indonesia uses a unique regulatory approach: the Positive Investment List (instead of a Negative List). This means only sectors explicitly listed are open to foreign investment; all others are closed by default.

Understanding the Positive Investment List (PR 10/2021):

The current Positive Investment List (PR 10/2021) - available through BKPM categorizes business sectors into four tiers:

Tier Sectors Foreign Ownership Examples
Open 100% Foreign 200+ 100% Tech, consulting, e-commerce, telecom
Open with MSME Partnership 51 100% (with local partner) Select manufacturing, retail
Reserved for Cooperatives/MSMEs 112 0% foreign Small-scale agriculture, retail
Closed/Strategic Sectors 0% Defense, certain media, nuclear energy

How to verify if YOUR sector is open: Use the BKPM's official OSS Portal (https://oss.go.id/) to access the KBLI (Indonesian Standard Business Classification) database. Search your 5-digit industry code to confirm your sector's classification and any partnership requirements.

Core Legal Requirements for PT PMA Registration

1. Shareholders (Minimum Two Required)

  • Minimum two shareholders (can be individuals, corporations, or a mix)
  • At least one must be a foreign party
  • Shareholder information must be declared in the Deed of Establishment
  • Shareholder changes require formal deed amendment through a notary

2. Directors & Commissioners

  • Minimum one Director (manages day-to-day operations)
  • Minimum one Commissioner (supervises the board and ensures compliance)
  • Key requirement: If a foreign director is based in Indonesia and actively working, they must obtain:
    • Investor KITAS (Limited Stay Permit) — specifically designed for foreign business owners
    • NPWP (Tax Identification Number) — mandatory for all business decision-makers
    • Costs: IDR 5–10 million per person, annually

Question:Can I start an Indonesian company without living there?Yes. You can own shares and hold a director position without a physical presence. However, if you will actively manage the business day-to-day, obtain an Investor KITAS Indonesia requirements documentation. Many foreign business owners designate a local director for compliance purposes.

3. Registered Business Address & Virtual Office Considerations

Indonesia requires a commercial office or officially registered domicile address. Residential addresses are prohibited in most zones, particularly in Jakarta, Surabaya, and Bandung.

What's a Virtual Office? A virtual office for company registration Jakarta (and other cities) provides:

  • Official business address for registration
  • Notarized domicile letter (Surat Domisili)
  • Mail forwarding service
  • Often includes limited meeting room access
  • Cost: IDR 2–5 million annually

Virtual offices are widely used and fully compliant. Ensure the provider delivers a properly notarized domicile letter; without it, your registration will be rejected.

4. KBLI Code (5-Digit Business Classification)

Every PT must declare 5-digit KBLI codes (Klasifikasi Baku Lapangan Usaha—Indonesian Standard Industrial Classification). This code determines:

  • Whether your sector is open to foreign investment
  • Tax treatment and mandatory compliance obligations
  • Which government agencies have licensing authority
  • Whether specific permits are required

Common Mistake: Selecting an incorrect KBLI code Indonesia 2020 list entry. Consequences include license rejection, operating restrictions, or inability to secure required sectoral permits. Before registering, verify your KBLI code with a legal consultant.


Step-by-Step: How to Register a Company in Indonesia Online (OSS System)

The OSS RBA (Online Single Submission Risk-Based Approach) system, implemented via Government Regulation No. 28 of 2025 (effective June 5, 2025), streamlines company registration through an integrated digital platform managed by the Ministry of Investment (BKPM).

What is the OSS RBA System?

The OSS RBA system Indonesia guide: OSS is a single online portal where you apply for company registration, business identification, and operational licenses simultaneously. The "RBA" (Risk-Based Approach) means your licensing requirements depend on your business's operational risk level, not bureaucratic categories. Access the official OSS portal at https://oss.go.id/ to begin your registration.

OSS 2025 Updates:

  • 8 integrated licensing subsystems (expanded from 5 as of June 5, 2025)
  • 1,417 regulated business activities (up from 1,348)
  • Automatic approval for low-risk businesses
  • "Deemed approval" if government misses processing deadlines

Indonesia Company Registration Timeline: A Realistic Breakdown

Question:What is the Indonesia company registration timeline? Here's the actual step-by-step:

Step Activity Days Cumulative Responsible Party
1 Name approval via AHU Online (https://ahu.go.id/) 1 1 day You/Notary
2 Document prep (articles, capital statements) 2–3 3–4 days Legal consultant/Notary
3 Notarization: Making a Deed of Establishment Indonesia 3–5 6–9 days Licensed notary
4 Ministry of Law & HR approval (SK Kemenkumham) 1–2 7–11 days Notary submits
5 NPWP tax registration 1–3 8–14 days Tax office
6 OSS RBA NIB registration + business license 4–8 12–22 days BKPM/OSS portal

STANDARD TOTAL 4–6 weeks

EXPEDITED (with consultancy) 2–3 weeks Professional support

HIGH-RISK SECTOR + permits 8–12 weeks Multiple agencies

Steps to Establish a PT Company in Indonesia: Detailed Walkthrough

Step 1: Reserve Your Company Name (AHU Online)

Your first action: Reserve your company name through the Ministry of Law and Human Rights (AHU Online) at https://ahu.go.id/

Name Requirements:

  • Must consist of at least three words (e.g., "PT Indonesia Consulting Services")
  • Must be in Indonesian or Latin alphabet
  • Cannot be obscene or identical to existing company names
  • Must include "Terbatas" or the abbreviation "PT"

Process:

  1. Create account on AHU Online portal
  2. Propose 3–5 name variations
  3. Submit with IDR 100,000 fee (payable via Yap platform)
  4. Name approval: typically same-day to next day
  5. Approval valid for 3 months—proceed quickly

Step 2: Draft the Deed of Establishment (Akta Pendirian Perseroan Terbatas)

The Deed of Establishment is the foundational legal document. It must be drafted and notarized by a licensed Indonesian notary (foreign notaries are not recognized).

What the Deed Must Include:

  • Names, nationalities, and identification numbers of all shareholders
  • Share capital structure and shareholding percentages
  • Names and identities of initial Directors and Commissioners
  • Articles of Association (company bylaws)
  • Explicit capital injection statement (commit to IDR 10 billion investment plan, with IDR 2.5 billion paid-up capital)
  • Domicile address
  • Business activities and KBLI codes

Notary Fees for Making a Deed of Establishment Indonesia:

Capital Range Notary Fee
Up to IDR 25 million IDR 500,000
IDR 25–500 million IDR 2,000,000
IDR 500 million–1 billion IDR 4,000,000
IDR 1–10 billion+ IDR 4,000,000+

Notary meeting: typically 3–5 days to complete.

Step 3: Submit to Ministry of Law & HR (Kemenkumham Approval)

After notarization, your notary submits the Deed to Kemenkumham for approval. Upon approval, you receive a SK (Surat Keputusan — Government Decree).

This is the critical moment: Your company legally exists as a distinct entity with registered shareholders and board members.

Processing time: 1–2 days
Government fees:

  • PNBP validation: IDR 500,000
  • Gazette publication: IDR 430,000
  • Total: IDR 930,000

Step 4: Register for Tax ID (NPWP)

Submit a NPWP application at your local tax office or online via the Indonesian Tax Service website (https://www.pajak.go.id/)

Documents needed:

  • SK from Kemenkumham
  • Proof of registered office address
  • Director/Commissioner ID
  • Notarized domicile letter

Processing:Same-day issuance (free); physical card arrives in 1–3 days

Your NPWP is mandatory for:

  • Opening a corporate bank account in Indonesia for foreigners
  • Filing tax returns
  • Participating in government procurement
  • Accessing business services

Step 5: Register on OSS Portal & Obtain NIB (Critical: Your Business License)

Now register on the official OSS portal (https://oss.go.id/) managed by the Ministry of Investment (BKPM). You will receive a NIB (Nomor Induk Berusaha — Business Identification Number).

What is the NIB registration Indonesia? The NIB (Business Identification Number) is a single unified registration number that serves as:

  • Your company registration number
  • API (Import/Export License)
  • Customs and port access authorization
  • Business certification across all government agencies

OSS RBA Processing (as of June 5, 2025):

Your application is automatically assessed into one of four risk categories:

Risk Level Processing Time Approval Type Sector Examples
Low Risk 1–3 days Automatic Consulting, software, trading
Medium-Low Risk 5–7 days Technical review General manufacturing
Medium-High Risk 10–15 days Environmental + technical Food processing, light chemicals
High Risk 20–30 days Full sectoral review Pharmaceuticals, mining, finance

Important Note: Even "low-risk" automatic approvals remain subject to post-approval audits. BKPM reserves the right to verify compliance and may revoke licenses if violations are discovered.

Step 6: Obtain Operational Licenses Based on Risk Assessment

Your business license type depends on your risk classification:

  • Low-risk: NIB only; ready to operate immediately
  • Medium/High-risk: Sector-specific permits from relevant ministries (Environmental Agency, Health Ministry, etc.)
  • Very high-risk: Extensive documentation; process extends 8–12 weeks

The Cost of Incorporating a Company in Indonesia: Complete Breakdown

Question:What is the cost of incorporating a company in Indonesia? Here's the transparent breakdown:

Government Fees (Official Costs)

Fee Item Amount (IDR) USD Equivalent
Company name reservation (AHU Online) 100,000 ~$6
PNBP legal services validation 500,000 ~$30
Gazette publication & registration 430,000 ~$27
NPWP issuance 0 (free)
OSS-RBA NIB issuance 0 (free)
Total Government Fees ~1–1.5 million ~$60–90

Professional Service Fees (Mandatory in Practice)

You technically can handle some steps yourself, but this isn't recommended:

  • Notary fees: IDR 500,000–4,000,000 (depends on capital)
  • Legal consultancy (full service): IDR 25–60 million
    • Includes: document preparation, notarization coordination, OSS filing, NPWP coordination, NIB acquisition
    • USD equivalent: $1,600–4,000

Additional Hidden Costs of Doing Business in Indonesia

Expense Estimated Cost (IDR) Annual? Notes
Virtual office/registered address 2–5 million Yes Covers notarized domicile letter + mail service
Corporate bank account 500,000–2 million No One-time setup; some banks waive
Company seal & official documents 500,000–1 million No Required for official transactions
Accountant (tax filing, LKPM reports) 5–15 million Yes Quarterly LKPM filing + monthly tax compliance
Investor KITAS (if foreign director in Indonesia) 5–10 million Yes Per expatriate, covers visa & permits
Compliance audit fee 2–5 million As needed For regulatory compliance review

Indonesia Corporate Tax Rate for New Companies

Important: Your company must file tax returns even in the first year, even with zero income. Reference the Indonesian Tax Service for current rates.

  • Standard corporate tax rate: 21% on net profit
  • Small business tax (if eligible): 0.5% on gross revenue (capped at IDR 300 billion annual revenue)
  • Simplified corporate income tax (PPh Badan Final): Available for certain small-to-mid enterprises
  • VAT: 12% (standard rate)
  • Monthly compliance: Must file tax return (SPT) monthly, even if zero income
  • Annual corporate return: Must file by March 31 following fiscal year

Penalty for late filing: 2% per month (up to 24% per year)

Total First-Year Investment Estimate

Category Cost (IDR) Cost (USD)
Government fees 1–1.5 million ~$90
Professional services 25–60 million $1,600–4,000
Minimum paid-up capital (required in bank) 2,500,000,000 $150,000
Virtual office (annual) 2–5 million $120–300
Accountant (annual) 5–15 million $300–900
SUBTOTAL (Setup + First Year) 2,533–2,581 million ~$152,000–155,000

Note: This assumes low-risk business. High-risk sectors (pharmaceuticals, mining, financial services) add IDR 10–50 million+ for sectoral permits.


Critical Regulatory Updates: GR 28/2025 & BKPM Regulation 5/2025

Government Regulation No. 28 of 2025 (Effective June 5, 2025)

This comprehensive overhaul of the OSS RBA system Indonesia guide introduces key changes. For official details, visit the BKPM website:

What Changed:

  1. Expanded subsystem architecture: 5 → 8 integrated licensing subsystems
  2. Increased regulated activities: 1,348 → 1,417 business classifications
  3. Refined risk assessment: 4-tier risk classification (Low, Medium-Low, Medium-High, High)
  4. Automatic approval mechanisms: Low-risk businesses approved instantly
  5. Deemed approval requirement: If government exceeds processing deadlines, approval is automatically granted

Migration Requirement: All companies registered under the previous OSS 1.1 system must migrate to GR 28/2025 by October 5, 2025. Failure to update your company profile may result in your license being classified as invalid. Access the OSS portal to complete your migration.

BKPM Regulation No. 5 of 2025 (Effective October 2, 2025)

The Game-Changing Capital Reduction:

This regulation fundamentally alters PT PMA Indonesia requirements 2024–2025 by reducing the minimum paid-up capital for PT PMA Indonesia from IDR 10 billion to IDR 2.5 billion—a 75% reduction. For official details and updates, consult the BKPM:

Key Provisions:

  1. Minimum paid-up capital: Reduced to IDR 2.5 billion (from IDR 10 billion)
  2. Capital hold period: Must maintain in company account for 12 months, except for:
    • Working capital deployment
    • Investment expenses
    • Operational costs approved by board
  3. Investment commitment: Still IDR 10 billion (unchanged)
  4. Reporting: Quarterly LKPM (Investment Activity Report) filing remains mandatory

Why This Matters: The BKPM explicitly stated this reduction removes barriers for startups, SMEs, and service-based businesses. The new structure aligns with OSS Risk-Based Approach philosophy—regulation based on operational risk, not arbitrary capital thresholds.


Investment Climate Data: Why Indonesia Matters Right Now

2024 Investment Performance (Latest Available Data)

The numbers prove investor confidence: According to the official BKPM press release:

  • Total investment realization: IDR 1,714.2 trillion
  • Year-on-year growth: 20.8% (exceeding government target by 103.9%)
  • Employment generated: 2,456,130 workers
  • Foreign direct investment: USD 16.65 billion (IDR 60.01 trillion)

Where is FDI Coming From?

Source Region/Country FDI Amount (USD) % of Total
Asia (Regional Total) $48.56 billion 73%
Singapore (largest single source) $20.07 billion
Hong Kong $8.21 billion
China $8.10 billion
Europe $4.59 billion
United States $3.69 billion

This geographic distribution confirms that 100% foreign ownership companies in Indonesia attract both Asian and Western capital.

Q1 2025 Performance (Most Recent Data)

  • Total investment: IDR 465.2 trillion (15.9% YoY growth)
  • FDI component: IDR 230.4 trillion (12.7% YoY growth)
  • Percentage of annual target: 24.4%

The Omnibus Law & Impact on Foreign Investors

How does the Omnibus Law affect foreign investors in Indonesia? The Job Creation Law (Law No. 11 of 2020) — informally called the "Omnibus Law" — fundamentally liberalized Indonesia's investment framework. Key impacts:

  1. Expanded Positive Investment List: From ~200 to now 400+ sectors
  2. Streamlined OSS system: Integrated all business registration into single platform (access via https://oss.go.id/)
  3. Reduced bureaucratic approval layers: From 20+ ministries to 8 coordinated subsystems
  4. Increased foreign ownership: Many previously restricted sectors now open to 100% foreign capital
  5. Faster processing: Timeline reduced from 6–12 months (pre-2018) to 4–6 weeks

Comparative Analysis: Choosing Your Business Structure

PT vs. CV in Indonesia: What's the Difference?

Question:What's the difference between PT vs CV Indonesia?

Factor PT (Limited Liability) CV (Commanditaire Vennootschap) KPPA (Representative Office)
Legal entity type Limited liability company Partnership (general/limited partners) Non-independent branch
Foreign ownership Allowed (PT PMA structure) Not typically used for foreign investors Not allowed (cannot be foreign-owned)
Minimum capital IDR 2.5 billion (PT PMA) Minimal/flexible N/A
Liability Shareholders protected by liability cap General partners have unlimited liability Parent company liable
Tax rate 21% corporate tax Partnership pass-through (partners taxed) Same as parent company
Best for Foreign investors, startups, corporations Indonesian partnerships only Temporary market exploration
Common use case Tech companies, trading, consulting Indonesian family businesses Market research / liaison office

Foreign investors should always use PT PMA, not CV or KPPA.

KPPA vs PT PMA: Representative Office vs. Limited Liability Company

Question:What is the difference between a Representative Office and a PT PMA?

Aspect KPPA (Representative Office) PT PMA (Limited Liability Company)
Primary function Market research, liaison, non-revenue activities Active business operations, revenue generation
Legal authority Cannot sign contracts independently Can sign contracts, own property, hire employees
Foreign ownership 0% (subsidiary of foreign parent only) 100% permitted
Revenue activities Prohibited Permitted
Capital requirement None (funded by parent) IDR 2.5 billion paid-up capital
When to use Temporary market exploration (1–2 years) Permanent business establishment
Conversion to PT PMA Must close KPPA and register new PT PMA N/A

Most foreign investors skip the KPPA stage and register PT PMA directly.

Shelf Company Indonesia: Available, But Not Recommended

Question:Can I buy a shelf company in Indonesia? Yes, but should you?

  • Shelf companies: Pre-registered inactive PT companies available for quick activation
  • Typical cost: IDR 25–50 million
  • Advantage: Faster ownership acquisition (days vs. weeks)
  • Disadvantages:
    • Unknown history of previous owners
    • Potential hidden liabilities or compliance issues
    • Often more expensive than registering new
    • Requires full background audit anyway
    • No legal protection from pre-existing disputes

Recommendation: Register a new PT PMA through a qualified consultant. The 4–6 week timeline and transparency benefits outweigh shelf company shortcuts.


Common Challenges & Compliance Solutions

Challenge 1: Avoiding Nominee Shareholder Traps

Question:Is it illegal to use a local nominee for my Indonesian company?

Answer: Yes, absolutely. The practice of using a "nominee shareholder agreement Indonesia" — where you own shares but a local person holds them "for and on behalf" of you—is explicitly prohibited and legally invalid under Law No. 25 of 2007 on Investment.

Why it's dangerous:

  • Violates Article 10(1) of Law No. 25 of 2007
  • Renders any nominee agreement null and void
  • Exposes you to criminal liability (up to 5 years imprisonment + fines)
  • The "nominee" can legally claim ownership and remove you from the company
  • Tax authorities can disallow deductions and assess penalties

The legal alternative: Own shares directly in your own name as a foreign shareholder. This is fully permitted.

Challenge 2: KBLI Code Selection Errors

The Issue: Selecting an incorrect KBLI code Indonesia 2020 list entry.

Consequences:

  • License rejection at NIB stage
  • Operating restrictions preventing you from engaging in actual business activities
  • Inability to qualify for specific government permits
  • Post-approval audit failures leading to license revocation

Solution (5-Step Process):

  1. List all your planned business activities in detail
  2. Cross-reference with the official KBLI directory on the OSS portal
  3. Identify the most specific 5-digit code matching your primary activity
  4. Verify with BKPM whether that code has ownership restrictions
  5. Have a legal consultant confirm selection against the current Positive Investment List

Challenge 3: OSS System Migration (October 5, 2025 Deadline)

What you must do:

  1. Log into your OSS account before October 5, 2025
  2. Update company information to align with new GR 28/2025 data fields
  3. Re-upload required licenses and documents
  4. Confirm your risk classification under new system

Consequences of non-migration: License classified as invalid; potential NIB suspension.

Challenge 4: LKPM Quarterly Filing Requirements

Question:Do I really need to file quarterly LKPM reports?

Answer: Yes. Even if you haven't deployed the full IDR 10 billion investment plan, quarterly LKPM (Laporan Kegiatan Penanaman Modal — Investment Activity Report) filing is mandatory through the BKPM system.

Consequences of non-filing:

  • Compliance flag from BKPM
  • Potential NIB revocation after repeated non-compliance
  • Tax authority coordination can result in freeze on business accounts

Filing deadlines: March 31, June 30, September 30, December 31

Challenge 5: Tax Compliance (Monthly & Annual)

The Issue: Many new company owners underestimate Indonesia's tax filing requirements.

Mandatory obligations:

  • Monthly: File corporate income tax (SPT Masa PPh) via https://www.pajak.go.id/ — even with zero income
  • Annual: File full corporate tax return (SPT Tahunan) by March 31
  • VAT: Monthly filing if registered (most businesses are)
  • Land tax: If company owns real property

Penalties for non-compliance:

  • Late filing: 2% per month (up to 24% per year)
  • Under-reporting: 50% + interest on unpaid tax
  • Repeated violations: Can result in business license suspension

Solution: Hire a local accountant specializing in corporate tax (cost: IDR 5–15 million annually).

Challenge 6: Foreign Director KITAS & NPWP Requirements

If you plan to personally manage your company in Indonesia:

You must obtain:

  1. Investor KITAS (Limited Stay Permit) — specifically for foreign business owners
    • Processing: 2–4 weeks
    • Cost: IDR 5–10 million per person
    • Valid: 1–3 years (renewable)
  2. NPWP (Tax Identification Number) — mandatory within 30 days of arrival via https://www.pajak.go.id/
    • Cost: Free
    • Processing: Same-day issuance
    • Required for: Tax filing, bank accounts, government services

If you don't plan to reside in Indonesia: You can own and hold board positions remotely, and don't need KITAS.

Challenge 7: Opening a Corporate Bank Account in Indonesia for Foreigners

Not as easy as it sounds. Major banks (BCA, Mandiri, BRI) require:

  • Valid Indonesian address (virtual office acceptable)
  • NPWP (tax ID) in company name
  • Corporate resolution authorizing opening
  • Director/Commissioner identification
  • Proof of source of funds
  • Minimum initial deposit (varies by bank: IDR 1–10 million)
  • Some banks conduct background checks on foreign shareholders

Timeline: 1–2 weeks
Cost: IDR 500,000–2 million setup fee (some banks waive)


Real-World Timeline: What to Expect Month-by-Month

For a hypothetical tech consulting company establishing a PT PMA in Jakarta:

Timeline Activity Days Cumulative Status
Week 1 Name approval via AHU Online 1 1 day ✓ Name reserved
Week 1 Document preparation (articles, capital statement) 2–3 3–4 days ✓ Documents ready
Week 2 Notary meeting; Deed of Establishment drafted 3–5 6–9 days ✓ Deed notarized
Week 2 Notary submits to Kemenkumham; receive SK 1–2 7–11 days ✓ Company legally exists
Week 3 NPWP registration at tax office 1–3 8–14 days ✓ Tax ID issued
Week 3–4 OSS portal registration + NIB application 4–8 12–22 days ✓ Business license issued
Week 4–5 Optional: Sector-specific permits (if required) Varies +0–30 days ✓ Ready to operate

TOTAL (Standard) 4–6 weeks OPERATIONAL

TOTAL (Expedited with consultancy) 2–3 weeks OPERATIONAL

Frequently Asked Questions (FAQ) – Gemini & Voice Search Optimized

"Can foreigners register a company in Indonesia?"

A: Yes, exclusively through the PT PMA structure (foreign-invested limited liability company). This is the only legal vehicle for foreign investors under Law No. 25 of 2007. Foreigners cannot register a Local PT (which requires 100% Indonesian ownership).

"Do I need a local partner to start a business in Bali?" (or any Indonesian province)

A: Not necessarily. The Positive Investment List categorizes sectors as:

  • 200+ sectors: 100% foreign ownership permitted (no local partner required)
  • 51 sectors: Open to 100% foreign ownership ONLY if you partner with a local cooperative or MSME
  • 112 sectors: Reserved for cooperatives/SMEs (foreigners excluded)

Verify your specific business sector on the BKPM website to confirm whether a local partner is required.

"Is it illegal to use a local nominee for my Indonesian company?"

A: Yes, absolutely illegal. Any nominee shareholder agreement Indonesia where you own shares but a local person holds them "for and on behalf" of you violates Article 10(1) of Law No. 25 of 2007. Such agreements are legally invalid, and you risk:

  • Criminal liability (up to 5 years imprisonment)
  • The nominee claiming ownership and removing you
  • Tax penalties and audit triggers

The legal option: Own shares directly in your name as a foreign shareholder—this is fully permitted.

"Can I start an Indonesian company without living there?"

A: Yes. You can:

  • Own 100% of the company
  • Hold a Director position
  • Manage operations remotely
  • Not obtain a KITAS (visa) unless you actively work in Indonesia

However, if you will physically manage the company day-to-day, obtain an Investor KITAS Indonesia requirements documentation. Many foreign owners designate a local director for day-to-day management.

"How does the Omnibus Law affect foreign investors in Indonesia?"

A: The Job Creation Law (Law No. 11 of 2020) — the "Omnibus Law" — fundamentally opened Indonesia's economy:

  1. Expanded sectors: 200+ → now 400+ sectors open to foreign investment
  2. Streamlined registration: Consolidated from 20+ approval layers to 8 integrated subsystems via OSS
  3. Faster timelines: From 6–12 months to 4–6 weeks
  4. Reduced capital: Minimum paid-up capital reduced 75% (IDR 10B → IDR 2.5B as of Oct 2025)
  5. Investor confidence: USD 16.65B FDI in 2024 (highest in Southeast Asia)

Bottom line: The Omnibus Law made Indonesia more competitive and accessible for foreign investors.

"What is the difference between a Representative Office and a PT PMA?"

A:

  • KPPA (Representative Office): Market research and liaison only; cannot conduct revenue-generating business; suitable for temporary exploration (1–2 years)
  • PT PMA (Limited Liability Company): Full business operations; can sign contracts, hire employees, generate revenue; requires IDR 2.5 billion paid-up capital

Foreign investors typically skip the KPPA stage and register PT PMA directly via the OSS portal.

"What are the current minimum capital requirements for PT PMA?"

A: As of October 2, 2025, under BKPM Regulation No. 5 of 2025 (available through the BKPM website):

  • Minimum paid-up capital: IDR 2.5 billion (down from IDR 10 billion—a 75% reduction)
  • Investment plan commitment: IDR 10 billion (unchanged)
  • Capital hold period: 12 months (newly required)

This represents a major shift in making Indonesia more accessible to startups and SMEs.

"How much does it cost to incorporate a company in Indonesia?"

A:

  • Government fees: IDR 1–1.5 million (~$90)
  • Professional services: IDR 25–60 million ($1,600–4,000)
  • Minimum paid-up capital: IDR 2.5 billion ($150,000)
  • First-year ongoing costs: IDR 7–25 million (accounting, virtual office)
  • Total first year: ~IDR 2.5+ billion + IDR 33–90 million

Additional costs apply if you require sector-specific permits or expatriate visas.

"What is the OSS RBA system and how does it work?"

A: The OSS RBA (Online Single Submission Risk-Based Approach) is Indonesia's unified digital platform for business registration. Access it at https://oss.go.id/. Launched via GR 28/2025 (June 5, 2025):

  • 8 integrated subsystems (expanded from 5)
  • 1,417 regulated business activities
  • Risk-based classification: Low, Medium-Low, Medium-High, High
  • Automatic approval: Low-risk businesses approved instantly
  • Deemed approval: If government misses deadlines, automatic approval granted

You apply once; the system coordinates all approvals simultaneously.


Government Contact & Resource Information

For official information and support, contact these government agencies directly:

Ministry of Investment (BKPM)

OSS Online Single Submission Portal

  • Official Portal:https://oss.go.id/
  • Purpose: Company registration, NIB acquisition, business licensing
  • Available 24/7: Digital platform

Ministry of Law & Human Rights (Kemenkumham)

  • AHU Online Portal:https://ahu.go.id/
  • Purpose: Company name reservation, deed registration, SK issuance
  • Available 24/7: Digital platform

Indonesian Tax Service (Direktorat Jenderal Pajak)

  • Official Website:https://www.pajak.go.id/
  • Purpose: NPWP registration, tax compliance, filing returns
  • Tax ID Email: Provided upon NPWP issuance

Recommendations & Action Steps

For Entrepreneurs Ready to Register:

  1. Verify Your Sector's Status (1–2 hours)
    • Obtain your KBLI code (5 digits)
    • Check the Positive Investment List on BKPM
    • Confirm: Foreign ownership % allowed, any partnership requirements, licenses required
  2. Engage a Qualified Legal Consultant (Immediately)
    • Cost: IDR 25–60 million for full PT PMA registration
    • They handle: notarization, OSS filing, NPWP coordination, NIB acquisition
    • Timeline advantage: 2–3 weeks expedited vs. 4–6 weeks standard
    • Recommendation: Choose consultant with GR 28/2025 expertise (effective June 5, 2025)
  3. Prepare Capital Documentation (1–2 weeks before registration)
    • Obtain notarized shareholder capital commitment letter
    • Arrange IDR 2.5 billion in accessible funds
    • Identify preliminary bank (BCA, Mandiri, BRI all accept PT PMA)
  4. Secure Virtual Office Address (1–2 weeks before registration)
    • Cost: IDR 2–5 million annually
    • Ensure notarized domicile letter is included
    • Confirm virtual office can provide mail forwarding
  5. Plan Post-Registration Compliance
    • Hire accountant immediately upon NPWP issuance
      • Cost: IDR 5–15 million per year
      • Handles: Monthly tax filing (SPT), Quarterly LKPM reports
    • Budget annual compliance costs:
      • Accounting: IDR 5–15 million
      • Virtual office: IDR 2–5 million
      • Corporate audit (optional): IDR 2–5 million

Your Pathway to Indonesian Business Success

Indonesia presents unprecedented opportunities for foreign investors in 2025. The convergence of three major transformations—the 75% capital reduction (BKPM Reg 5/2025), the expanded OSS-RBA system (GR 28/2025), and the Omnibus Law's continued sector liberalization—creates a historically favorable environment.

The data supports this assessment:

  • USD 16.65 billion in FDI in 2024 (highest in Southeast Asia)
  • IDR 1,714.2 trillion investment realization (+20.8% YoY, exceeding targets by 103.9%)
  • Over 200 business sectors now fully open to 100% foreign ownership
  • 4–6 week registration timeline (vs. 6–12 months pre-2018)

Whether you're:

  • A startup founder asking "How to register a company in Indonesia online?"
  • A multinational evaluating expansion asking "Can I achieve 100% foreign ownership?"
  • An investor concerned with timelines asking "What is the Indonesia company registration timeline?"
  • Or a prospective business owner asking "Can foreigners register a company in Indonesia?"

The answer is now clearer and more achievable than ever: Yes.

The regulatory framework is transparent, the timeline is realistic, and the government has demonstrated commitment to attracting foreign capital through continuous modernization. The OSS RBA system, the Positive Investment List, and the reduced capital requirements collectively represent a genuine shift toward investor-friendly policies.

Take action today. Access the OSS portal or contact the BKPM to begin your registration. The 4–6 week registration timeline means you can establish a PT PMA and begin operations within a month and a half. With minimum paid-up capital now at IDR 2.5 billion (USD 150,000), Indonesia is accessible to startups and SMEs that previously faced the IDR 10 billion barrier.

Your Indonesian expansion starts now.


Disclaimer: This guide is for informational purposes and does not constitute legal advice. Indonesian regulations are subject to change. For the most current information, consult:

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