Indonesia compliance calendar

Click any deadline above and it opens here — what it is, who it applies to, and the regulation behind it.

1. every month By the 10th of the current month. Where the 10th falls on a holiday, payment is due on the next working day.

   BPJS Kesehatan contributions

   Health insurance contributions for every employee, collected by the employer and remitted.

   Applies to anyone employing staff. Filed with BPJS Kesehatan.

   Cover lapses while contributions are outstanding, so an employee can be turned away from a hospital for an employer's late payment.

   Perpres No. 82 Tahun 2018 tentang Jaminan Kesehatan, Article 39(1) for the 10th and Article 39(4) for the next-working-day rule

2. quarterly Between the 1st and the 10th of the month after each quarter — by 10 April, 10 July, 10 October and 10 January. Small manufacturers file four times a year too; size changes what goes on the form, not how often.

   SIINas — industry data report

   Manufacturers and industrial-service businesses report output, capacity, raw materials, workforce and investment to the Ministry of Industry through SIINas. Trading companies with no manufacturing do not file.

   Applies to manufacturers and industrial-service businesses. Filed with Ministry of Industry (Kemenperin), through the SIINas portal.

   A written warning, then an administrative fine, temporary closure, and suspension or revocation of the industrial business licence (PP No. 28 Tahun 2021, Article 167(1)). The regulation gives no extra day for a weekend or holiday, so a deadline on a Saturday means filing by the Friday.

   Permenperin No. 13 Tahun 2025, Article 5(3) — in force 27 March 2025, replacing the half-yearly schedule of Permenperin No. 2 Tahun 2019

3. every month By the 15th of the following month.

   Withholding and instalment tax — payment

   The month's withheld and instalment income taxes are paid to the state. Covers PPh 4(2), 15, 21, 22, 23, 25 and 26 in one deadline.

   Applies to every company. Filed with Directorate General of Taxes, through a state collecting agent.

   Where the 15th is a Saturday, Sunday, national holiday, election day or national cuti bersama, Article 100 allows payment on the next working day.

   PMK No. 81 Tahun 2024, Article 94(2)

4. every month By the 15th of the month following the contribution period. Where the 15th falls on a holiday, the accident, death and old-age contributions are due on the next working day. The pension (JP) regulation makes no such allowance, so pay JP by the 15th regardless.

   BPJS Ketenagakerjaan contributions

   Employment social security — accident, death, old age and pension cover (JKK, JKM, JHT, JP).

   Applies to anyone employing staff. Filed with BPJS Ketenagakerjaan.

   PP No. 44 Tahun 2015, Article 21 (accident and death, JKK and JKM); PP No. 46 Tahun 2015, Article 19 (old age, JHT); PP No. 45 Tahun 2015, Article 30(3) (pension, JP) — the first two with a next-working-day rule, the third without

5. quarterly Quarterly for medium and large businesses: by 15 April, 15 July, 15 October and 15 January. Every PT PMA counts as a large business whatever its capital, so a PT PMA always files quarterly; a local PT files quarterly only if it is medium or large. The 15th is recent: until 1 October 2025 the deadline was the 10th, and BKPM routinely extended it by a few days, announcement by announcement. Permeninves/BKPM 5/2025 moved the date to the 15th, and the extensions have stopped.

   LKPM — quarterly

   The investment activity report: what a business has actually invested and realised, for each business activity and location. It is filed even when nothing happened — a nil report is still a report — though four in a row showing no new investment draw sanctions of their own. Upstream oil and gas, banking, non-bank financial institutions and insurance lost their exemption on 2 October 2025.

   Applies to PT PMA, PT (local). Filed with BKPM, through the OSS system.

   Two missed reports in a row bring a first warning, and each further missed period a heavier step: second and third warnings, then suspension with a fine, then revocation of the business licence (Articles 373–376). Filing the next report lifts each warning. Separately, a poor compliance score in OSS draws sanctions (Articles 290 and 291). The date does not move by itself: where it falls on a national holiday, BKPM adjusts the window by official notice (Article 286(7)).

   Peraturan Menteri Investasi dan Hilirisasi/Kepala BKPM No. 5 Tahun 2025, Article 286(1)(b), (4) and (5) — in force 2 October 2025, revoking Peraturan BKPM No. 5 Tahun 2021 (Article 398(c))

6. biannual Every six months: by 15 July for January to June, and by 15 January for July to December. Representative offices of foreign construction firms and electricity-support services report once a year instead (Article 296).

   LKPM — half-yearly

   The same investment activity report, filed every six months by a small local PT and by a foreign company's representative office (KPPA) or trade representative office (KP3A), which reports even though it cannot trade. A micro business does not file LKPM at all.

   Applies to PT (local), representative office. Filed with BKPM, through the OSS system.

   Peraturan Menteri Investasi dan Hilirisasi/Kepala BKPM No. 5 Tahun 2025, Article 286(1)(a), (2) and (3) for small and micro businesses; Articles 294 and 295 for representative offices

7. every month By the 20th of the following month, being 20 days after the tax period ends.

   Monthly tax return (SPT Masa) — filing

   The return that reports what was withheld and paid. Paying without filing leaves the obligation open.

   Applies to every company. Filed with Directorate General of Taxes.

   Article 173(1) allows filing on the next working day where the 20th falls on a weekend or public holiday.

   UU No. 28 Tahun 2007 (KUP), Article 3(3)(a)

8. annual Four months after the financial year ends — 30 April for a company on a calendar year.

   Annual corporate income tax return

   The company's annual return, reconciled to its accounts.

   Applies to every company. Filed with Directorate General of Taxes.

   IDR 1,000,000 for a late corporate return, under Article 7(1). Article 7(2)(e) waives that fine for a company that no longer trades and has not been dissolved — the return itself is still owed.

   UU No. 28 Tahun 2007 (KUP), Article 3(3)(c)

9. annual Three months after the tax year ends — 31 March.

   Annual personal income tax return

   The individual return. The obligation is the individual's, not their employer's, even where all tax was withheld at source.

   Applies to individuals. Filed with Directorate General of Taxes.

   IDR 100,000 for a late individual return, under Article 7.

   UU No. 28 Tahun 2007 (KUP), Article 3(3)(b)

10. every month By the last working day of the month AFTER the period it covers — VAT for January is due at the end of February. The tax must be PAID BEFORE the return is filed.

    VAT (PPN) — payment and return

    The month's output and input VAT, settled and reported. Payment and filing share a deadline, and the regulation requires the payment to come first.

    Applies to VAT-registered businesses. Filed with Directorate General of Taxes.

    Two things catch people out. Payment must precede filing, so a company that files first has not met the requirement even if both happen the same day. And because the deadline is month end rather than a fixed date, it moves with the calendar — plan for the last working day.

    PMK No. 81 Tahun 2024 — payment by the end of the following month and before the return is filed; Articles 100 and 173(1) for the working-day shift

11. annual Within six months of the financial year ending — 30 June for a company on a calendar year. The notarised approval is then filed through the notary within 30 calendar days of the deed being signed.

    Annual general meeting, and the annual report

    The AGM at which the annual report and financial statements are put to shareholders. The approval of the annual report goes into a notarial deed, and the deed is filed with the Ministry of Law.

    Applies to PT PMA, PT (local). Filed with Held by the company; the approval is filed with the Ministry of Law through AHU, by the notary.

    Missing the filing may bring a written warning, and 30 days after it a block on the company's access to the Ministry's online system (Permenkum No. 49 Tahun 2025, Articles 17 and 18) — the system through which every later change to the company is filed.

    UU No. 40 Tahun 2007, Article 78(2) for the meeting; Permenkum No. 49 Tahun 2025, Article 16 for the notarial deed and the 30-day filing

12. annual At the latest seven days before the employee's own religious holiday.

    Religious holiday allowance (THR)

    A payment every employer must make to every qualifying employee once a year, before their religious holiday. One month's wage after twelve months' service, pro rata below that.

    Applies to anyone employing staff. Filed with Paid to the employee. There is no filing, which is why it is missed..

    5% of the total THR for late payment, under Article 10(1). The fine does not discharge the obligation — the THR is still owed on top, and the fine goes to worker welfare rather than to the state.

    Permenaker No. 6 Tahun 2016, Article 5(4)

13. conditional 14 days, counted from whichever happens first of five delivery events — including delivery to your CoreTax account, or handover to an adult member of your family. Extendable by 7 days, but the notice must be RECEIVED before the original window closes.

    Respond to an SP2DK

    A letter from the tax office asking you to explain something in your own reporting. Not an audit, but an audit is one of the seventeen things it can lead to.

    Applies to every company, individuals. Filed with The tax office that issued the letter.

    Article 8(1) lists seventeen possible outcomes, including deregistration of the tax number, restriction of certain public services, a formal audit, and a preliminary criminal investigation.

    PMK No. 111 Tahun 2025, Articles 6(2), 6(5) and 6(6)