PT PMA compliance checklist: LKPM, capital, and staying legal
A PT PMA must file its LKPM investment report through OSS and its annual tax returns, keep KBLI codes that match its real activity, keep a real registered address and a lawful shareholder structure. Minimum paid-up capital was reduced to IDR 2.5 billion in October 2025, but the total investment plan must still exceed IDR 10 billion, and realisation is checked.
What to send us if this affects you ↓A PT PMA is not set-and-forget. It carries ongoing obligations that many foreign owners never knew about - and that are now being enforced.
The essentials
File your LKPM (investment activity report) every quarter. Keep to your investment plan - note that while minimum paid-up capital was reduced to IDR 2.5 billion in October 2025, the total investment plan must still exceed IDR 10 billion, and the government checks whether you are realising it. Make sure your KBLI matches your real activity, file your annual tax returns, keep a real address, and keep your shareholder structure lawful.
Why it matters more now
With licences being revoked and foreigners deported, these used to be ignored formalities and are now the difference between a company that survives an audit and one that does not.
A simple next step
If you are not sure whether your PT PMA is compliant, a fixed-fee compliance audit will tell you exactly what is missing and what to fix first - before it becomes a revocation or a deportation.
Frequently asked questions
What reports must a PT PMA file?
The LKPM investment activity report every quarter through OSS, plus annual tax returns. The government also checks whether the investment plan is actually being realised.
What is the minimum capital for a PT PMA?
Minimum paid-up capital was reduced to IDR 2.5 billion in October 2025, but the total investment plan must still exceed IDR 10 billion — and realisation is checked.
What else keeps a PT PMA legal?
KBLI codes that match the real activity, a real registered address, and a lawful shareholder structure — the items now being enforced through audits and revocations.
Send your company name, your KBLI codes if you know them, and which filings you are unsure about. We check for conflicts and confirm what a compliance review would include.
Start on WhatsApp[email protected]First contact is intake and a conflict check. Legal advice is given in a paid 90-minute consultation (Rp2.5 million, credited against your engagement if you retain the firm within 30 days). Please wait for instructions before sending documents.
You will be speaking with Jeremy Jordan, S.H. — DPN Indonesia, NIA 25.25.32730.
General information only, not legal advice for your situation. No result is guaranteed. Speak to a lawyer about your specific facts.