company-formation
After Company Registration in Indonesia: The Steps in Order
After company registration in Indonesia come the tax number, Coretax, the NIB in OSS, the licence and the LKPM. The order they follow, and what can wait.
References (17)
- UU No. 40 Tahun 2007 on Limited Liability Companies, Article 7(4), as replaced by UU No. 6 Tahun 2023. The company becomes a legal entity once it is registered with the Minister and obtains proof of registration.
- UU No. 40 Tahun 2007 on Limited Liability Companies. Article 33(1)–(2) requires at least a quarter of the authorised capital to be issued and paid up, shown by valid proof.
- PP No. 8 Tahun 2021. Article 4(2)(a) requires the proof of paid-up capital to be filed electronically within 60 days of the deed, and Article 1(4) makes those calendar days.
- Permenkum No. 49 Tahun 2025, in force 17 December 2025. Article 5 has the establishment filed through a notary in SABH, and Article 7(1) has the Ministry issue the approval decision when the filing is received. Article 6(1)(e), (g) and (i) list the capital proof, the founders' undertaking to obtain a tax number and the beneficial-owner documents among the supporting documents of the establishment filing. Article 6(2) has the notary keep them.
- Perpres No. 13 Tahun 2018. Article 15(2)(a) applies beneficial-ownership reporting when a company is established, and Article 18(3) lets the notary submit it.
- PMK No. 81 Tahun 2024. Article 40 requires a company to register for an NPWP within one month of being established. Article 60(3)–(4) allows a business to register for VAT from the start.
- PER-7/PJ/2025, in force 21 May 2025. Article 19(2)–(3) allows the notary who drew the deed to apply for the NPWP, and Article 20 covers activating the Coretax account.
- PMK No. 164 Tahun 2023. Article 17(3) requires VAT registration by the end of the book year in which turnover passes the threshold.
- PP No. 28 Tahun 2025 on risk-based business licensing. Article 206(5) makes the NIB the business's BPJS registration and its first manpower report, and Article 207(4)–(5) has OSS take the company's data from the Ministry of Law and validate its tax number. Articles 11(4)–(5) and 218(2) set what each risk level needs before operating, and Article 132 the one-year window.
- Permeninves/BKPM No. 5 Tahun 2025, in force 2 October 2025. Article 27 sets the PT PMA's 12-month capital commitment, given as a statement in OSS. Article 285(1) starts the LKPM from the NIB and Article 286(2) exempts micro businesses. Article 286(3)(b) gives a small business a single report format, and Article 286(4) gives medium and large businesses the preparation-stage report.
- POJK No. 8 Tahun 2023. Article 27(1) lists what a bank asks a company for when it opens an account.
- UU No. 6 Tahun 2011 on Immigration. Article 48(1) requires a stay permit of a foreign national in Indonesia.
- Permenkumham No. 22 Tahun 2023, as amended by Permenkumham No. 11 Tahun 2024. Article 38 sets the investor stay permit.
- PP No. 34 Tahun 2021. Articles 6(1) and 14(6) cover the plan for foreign workers (RPTKA) and its link to the work visa, and Article 12(3) lists the NIB and proof of the manpower report among its attachments.
- PP No. 45 Tahun 2015. Article 4(2) requires each new employee to be registered within 30 days of starting work. PP No. 44 Tahun 2015, Article 6, starts cover once the number is issued after the first contribution.
- Permenaker No. 18 Tahun 2017, Article 5(3), as amended by Permenaker No. 4 Tahun 2019. The manpower report is filed every December.
- UU No. 13 Tahun 2003 on Manpower. Article 108(1)–(2) requires company regulations from ten employees, unless a collective agreement applies.
After company registration in Indonesia, the company exists in law. The notary’s deed and the Ministry of Law’s approval (Surat Keputusan, the SK) have made it a legal entity. A few one-off steps follow: the tax number, OSS and the NIB, the licence your activity needs, and the LKPM investment report that starts with the NIB.
Handled in the establishment filing
Two things go in with the establishment filing itself, which the notary submits to the Ministry of Law.
- The beneficial owner. The directors’ statement naming the person who ultimately owns or controls the company, with that person’s consent, goes in with the filing and stays with the notary. Keeping it current afterwards is part of our corporate secretarial work.
- Proof of paid-up capital. Proof that the capital has been paid up must reach the Ministry of Law electronically within 60 calendar days of the deed (PP 8/2021). The regulation accepts, as that proof, a deposit slip or bank letter in the company’s name, a joint account in the founders’ names, or a statement signed by all directors, founders and commissioners (Permenkum 49/2025, Article 6(1)(e)). For a PT PMA (penanaman modal asing, a foreign-owned company), the capital it must commit is set out separately.
The steps after company registration, in order
The NIB needs the tax number, and both the licence and the LKPM start from the NIB.
- The tax number and Coretax. The company registers for its NPWP (Nomor Pokok Wajib Pajak) within one month of being established (PMK 81/2024), and the notary who drew the deed can apply for it. If its account in Coretax, the tax system, is not activated with the registration, a representative of the company, such as a director, activates it afterwards; registering for an NPWP walks through both. We set this up with the formation.
- The NIB in OSS. OSS (Online Single Submission) issues the business identification number (NIB, Nomor Induk Berusaha), taking the company’s data from the Ministry of Law and checking its tax number. The NIB also registers the company itself with BPJS (Badan Penyelenggara Jaminan Sosial, the social security agencies); each employee is enrolled separately, as below. We activate the company in OSS as part of the formation.
- The licence your activity needs. The activity’s risk level, set by its KBLI (business-activity code) and the size of the business, decides whether the NIB alone is enough or a certificate or licence must be verified or approved before trading starts, as our OSS guide explains. Some licences must be verified within a year of the NIB, so it is worth starting early. A business with a site of its own, rather than space in a shared building, may also need location and environmental approvals. Activating the licence for a medium- or high-risk activity is a separate engagement.
- The LKPM investment report. The LKPM (Laporan Kegiatan Penanaman Modal) starts with the NIB, not with the first sale: a medium or large business that is not yet operating files a preparation-stage report, a small business files its single report, and micro businesses are exempt. Our corporate secretarial work files it, and our note on common LKPM slips shows how to avoid them.
A PT PMA also gives its 12-month capital commitment as a statement in OSS when it applies for its licence.
Steps with no fixed date
- The company bank account. A bank asks for the deed, a business licence and, where the company must have one, its NPWP (POJK 8/2023, Article 27(1)). Our guide to how the corporate account is opened covers what each bank adds. For a PT PMA we prepare the documents for the bank and go through the application with you.
- The VAT decision. A company that will charge VAT may register as a taxable entrepreneur (PKP, Pengusaha Kena Pajak) from the start. Otherwise registration becomes compulsory by the end of the book year in which its turnover passes the threshold, and our VAT registration guide gives the figure.
When people start working for the company
- Foreign directors. A foreign director who will work here needs the right stay permit, usually a limited stay permit (KITAS); the route depends on the shareholding, as our note on the rules for a foreign director shows.
- Foreign workers. Employing a foreign worker generally requires the foreign worker plan (RPTKA, Rencana Penggunaan Tenaga Kerja Asing), and the application attaches the company’s NIB.
- Each new employee. Each new employee is registered with BPJS Ketenagakerjaan within 30 days of starting work (PP 45/2015, Article 4(2)), and cover begins once the first contribution is paid. The other duties of an employer are in our hub on hiring staff.
- The manpower report and company regulations. The NIB already counted as the company’s first manpower report (WLKP, Wajib Lapor Ketenagakerjaan), which is then filed every December (Permenaker 18/2017). From ten employees the company must also have written company regulations, unless a collective agreement applies, and our WLKP note explains the report.
What MAM takes care of
When we form a PT PMA or a local company, the formation covers the deed with the notary, the tax number, Coretax access and activation in OSS. Activating the licence for a medium- or high-risk activity is a separate engagement, and so are stay permits, such as a work permit and KITAS. We advise on whether to register for VAT and take care of the registration, and our payroll service enrols each new employee in BPJS.
Once these one-off steps are done, the filings that repeat every month and year take over.