PT PMA compliance checklist: LKPM, capital, and staying legal
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.
Not sure where you stand? A short, confidential first conversation — bring the documents and I will tell you honestly what I see.
Chat on WhatsAppcounsel@jordanlegal.idYou 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.