Tax, NPWP & Accounting Liaison
A PT PMA does not become tax-compliant because it was incorporated. It acquires a filing calendar the day it exists, and the calendar runs whether or not the business has started trading. This service sets up the company's tax registration and keeps the monthly and annual cycle moving, with a lawyer reading what is being filed rather than only a bookkeeper preparing it.
What you get
- Company NPWP and a working Coretax account with an electronic certificate
- Monthly SPT (PPh and PPN) prepared and filed on the company's calendar, including nil filings
- The corporate annual return filed through Coretax
- Written answers on withholding, VAT and rate changes as they arise, rather than discovered at year end
- Liaison with your existing bookkeeper or accountant, so one person is not both preparing and checking the numbers
How it runs, step by step
| Milestone | Typical time | What happens / your part |
|---|---|---|
| NPWP & Coretax setup | 1–3 days | Company tax ID + Coretax account/e-certificate |
| Monthly filings | Ongoing | We prepare and file the monthly SPT (PPh & PPN) |
| Annual return | By 30 April | Corporate annual SPT filed via Coretax |
| Ongoing advice | As needed | Withholding, VAT (11% effective), rate changes |
Typical total: Ongoing; monthly + annual cycle
Legal basis
| Aspect | Basis |
|---|---|
| Monthly income-tax calendar: deposit by the 15th, file by the 20th | PMK 81/2024 Pasal 94(2) letters a, c, e, f, g — one deposit date for PPh 4(2), 21, 23, 25 and 26. Filing by the 20th: UU KUP Pasal 3(3)(a). The 10th was the pre-Coretax rule and has not applied since 1 January 2025. |
| VAT (PPN) runs on its own calendar: end of the following month, deposit before filing | UU PPN Pasal 15A(1),(2) — a lex specialis that deliberately departs from the 15th-of-the-month pattern. Do not fold VAT into the income-tax calendar. |
Each basis above has been verified against the primary source and filed in the firm's dossier for this service. Points still under verification are not published here.
Common questions
My company is not trading yet. Do I still have to file?
Yes. The obligations attach to the registration, not to the revenue. Nil filings are still filings, and a dormant company with an unfiled history is harder and more expensive to clean up later than one that filed nothing but filed it on time.
Isn't this an accountant's job rather than a lawyer's?
Much of it is, and where you already have a bookkeeper the firm works alongside them rather than replacing them. The lawyer's part is the questions that are legal rather than arithmetic: whether a payment is a dividend or a service fee, whether a contract triggers withholding, and how a filing position reads if it is ever challenged.
What does it cost?
Fee is fixed in the engagement letter after intake, because the work scales with transaction volume rather than company size. If you want the tax question answered before engaging, that is what the consultation is for: Rp2.5 million / 90 minutes, credited if you retain the firm within 30 days.
Honest limits
This is legal liaison and filing support. It is not an audit, and it is not an opinion on how a foreign country will tax the same income - if you are tax-resident somewhere else, take advice there as well. Filing mechanics and rates change, so anything time-sensitive is confirmed against the current official position at the time of filing rather than assumed from this page. Tax deadlines are also separate from investment reporting: LKPM is due by the 15th and is handled under PT PMA Compliance. Processing and examination timing belongs to the tax office; durations are indicative (2026 practice).
Talk to the advocate
Tell us what you are dealing with on WhatsApp. That first message is intake and a conflict check — not legal advice. Advice happens in a booked consultation: Rp2.5 million for 90 minutes, credited against your fee if you retain the firm within 30 days.
Message on WhatsApp