BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//MAM Corporate Solutions//Indonesia compliance calendar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:Indonesia compliance — Local PT that manufactures
X-WR-CALDESC:Indonesian filing and payment deadlines — Local PT that manu
 factures. Each event names the regulation that sets it and who it applies 
 to. From https://mamsolutions.net/tools/compliance-calendar/
X-WR-TIMEZONE:Asia/Jakarta
REFRESH-INTERVAL;VALUE=DURATION:P7D
X-PUBLISHED-TTL:P7D
BEGIN:VEVENT
UID:agm.pt-local-manufacturing@mamsolutions.net
DTSTAMP:20260914T000000Z
DTSTART;VALUE=DATE:20260630
DTEND;VALUE=DATE:20260701
RRULE:FREQ=YEARLY;BYMONTH=6;BYMONTHDAY=-1
SUMMARY:AGM and annual report
DESCRIPTION: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.\n\nThe AGM a
 t which the annual report and financial statements are put to shareholders
 . The approval of the annual report goes into a notarial deed\, and the de
 ed is filed with the Ministry of Law.\n\nApplies to: PT PMA\, PT (local).\
 n\nSet by: UU No. 40 Tahun 2007\, Article 78(2) for the meeting\; Permenku
 m No. 49 Tahun 2025\, Article 16 for the notarial deed and the 30-day fili
 ng.\n\nLast verified 2026-09-14. Details: https://mamsolutions.net/tools/c
 ompliance-calendar/
URL:https://mamsolutions.net/tools/compliance-calendar/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AGM and annual report
TRIGGER:-P3D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:annual-corporate-tax.pt-local-manufacturing@mamsolutions.net
DTSTAMP:20260911T000000Z
DTSTART;VALUE=DATE:20260430
DTEND;VALUE=DATE:20260501
RRULE:FREQ=YEARLY;BYMONTH=4;BYMONTHDAY=30
SUMMARY:Corporate tax return
DESCRIPTION:Four months after the financial year ends — 30 April for a co
 mpany on a calendar year.\n\nThe company's annual return\, reconciled to i
 ts accounts.\n\nApplies to: every company.\n\nSet by: UU No. 28 Tahun 2007
  (KUP)\, Article 3(3)(c).\n\nLast verified 2026-09-11. Details: https://ma
 msolutions.net/tools/compliance-calendar/
URL:https://mamsolutions.net/tools/compliance-calendar/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Corporate tax return
TRIGGER:-P3D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:bpjs-kesehatan.pt-local-manufacturing@mamsolutions.net
DTSTAMP:20260911T000000Z
DTSTART;VALUE=DATE:20260110
DTEND;VALUE=DATE:20260111
RRULE:FREQ=MONTHLY;BYMONTHDAY=10
SUMMARY:BPJS Kesehatan (for this month)
DESCRIPTION:By the 10th of the current month. Where the 10th falls on a hol
 iday\, payment is due on the next working day.\n\nHealth insurance contrib
 utions for every employee\, collected by the employer and remitted.\n\nApp
 lies to: anyone employing staff.\n\nSet by: Perpres No. 82 Tahun 2018 tent
 ang Jaminan Kesehatan\, Article 39(1) for the 10th and Article 39(4) for t
 he next-working-day rule.\n\nLast verified 2026-09-11. Details: https://ma
 msolutions.net/tools/compliance-calendar/
URL:https://mamsolutions.net/tools/compliance-calendar/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:BPJS Kesehatan (for this month)
TRIGGER:-P3D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:bpjs-ketenagakerjaan.pt-local-manufacturing@mamsolutions.net
DTSTAMP:20260911T000000Z
DTSTART;VALUE=DATE:20260115
DTEND;VALUE=DATE:20260116
RRULE:FREQ=MONTHLY;BYMONTHDAY=15
SUMMARY:BPJS Ketenagakerjaan (for last month)
DESCRIPTION:By the 15th of the month following the contribution period. Whe
 re the 15th falls on a holiday\, the accident\, death and old-age contribu
 tions are due on the next working day. The pension (JP) regulation makes n
 o such allowance\, so pay JP by the 15th regardless.\n\nEmployment social 
 security — accident\, death\, old age and pension cover (JKK\, JKM\, JHT
 \, JP).\n\nApplies to: anyone employing staff.\n\nSet by: PP No. 44 Tahun 
 2015\, Article 21 (accident and death\, JKK and JKM)\; PP No. 46 Tahun 201
 5\, Article 19 (old age\, JHT)\; PP No. 45 Tahun 2015\, Article 30(3) (pen
 sion\, JP) — the first two with a next-working-day rule\, the third with
 out.\n\nLast verified 2026-09-11. Details: https://mamsolutions.net/tools/
 compliance-calendar/
URL:https://mamsolutions.net/tools/compliance-calendar/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:BPJS Ketenagakerjaan (for last month)
TRIGGER:-P3D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lkpm.pt-local-manufacturing@mamsolutions.net
DTSTAMP:20260914T000000Z
DTSTART;VALUE=DATE:20260115
DTEND;VALUE=DATE:20260116
RRULE:FREQ=YEARLY;BYMONTH=1,4,7,10;BYMONTHDAY=15
SUMMARY:LKPM quarterly (for last quarter)
DESCRIPTION:Quarterly for medium and large businesses: by 15 April\, 15 Jul
 y\, 15 October and 15 January. Every PT PMA counts as a large business wha
 tever 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 Octob
 er 2025 the deadline was the 10th\, and BKPM routinely extended it by a fe
 w days\, announcement by announcement. Permeninves/BKPM 5/2025 moved the d
 ate to the 15th\, and the extensions have stopped.\n\nThe investment activ
 ity 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 in
 vestment draw sanctions of their own. Upstream oil and gas\, banking\, non
 -bank financial institutions and insurance lost their exemption on 2 Octob
 er 2025.\n\nApplies to: PT PMA\, PT (local).\n\nSet by: 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)).\n\nLast verified 2026-09-14. Details: https:/
 /mamsolutions.net/tools/compliance-calendar/
URL:https://mamsolutions.net/tools/compliance-calendar/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:LKPM quarterly (for last quarter)
TRIGGER:-P3D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lkpm-representative-office.pt-local-manufacturing@mamsolutions.net
DTSTAMP:20260914T000000Z
DTSTART;VALUE=DATE:20260115
DTEND;VALUE=DATE:20260116
RRULE:FREQ=YEARLY;BYMONTH=1,7;BYMONTHDAY=15
SUMMARY:LKPM half-yearly (for last half-year)
DESCRIPTION:Every six months: by 15 July for January to June\, and by 15 Ja
 nuary for July to December. Representative offices of foreign construction
  firms and electricity-support services report once a year instead (Articl
 e 296).\n\nThe 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 canno
 t trade. A micro business does not file LKPM at all.\n\nApplies to: PT (lo
 cal)\, representative office.\n\nSet by: Peraturan Menteri Investasi dan H
 ilirisasi/Kepala BKPM No. 5 Tahun 2025\, Article 286(1)(a)\, (2) and (3) f
 or small and micro businesses\; Articles 294 and 295 for representative of
 fices.\n\nLast verified 2026-09-14. Details: https://mamsolutions.net/tool
 s/compliance-calendar/
URL:https://mamsolutions.net/tools/compliance-calendar/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:LKPM half-yearly (for last half-year)
TRIGGER:-P3D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:siinas.pt-local-manufacturing@mamsolutions.net
DTSTAMP:20260911T000000Z
DTSTART;VALUE=DATE:20260110
DTEND;VALUE=DATE:20260111
RRULE:FREQ=YEARLY;BYMONTH=1,4,7,10;BYMONTHDAY=10
SUMMARY:SIINas (for last quarter)
DESCRIPTION: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.\n\nManufacturers and industrial-service businesses report output\,
  capacity\, raw materials\, workforce and investment to the Ministry of In
 dustry through SIINas. Trading companies with no manufacturing do not file
 .\n\nApplies to: manufacturers and industrial-service businesses.\n\nSet b
 y: Permenperin No. 13 Tahun 2025\, Article 5(3) — in force 27 March 2025
 \, replacing the half-yearly schedule of Permenperin No. 2 Tahun 2019.\n\n
 Last verified 2026-09-11. Details: https://mamsolutions.net/tools/complian
 ce-calendar/
URL:https://mamsolutions.net/tools/compliance-calendar/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:SIINas (for last quarter)
TRIGGER:-P3D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vat.pt-local-manufacturing@mamsolutions.net
DTSTAMP:20260910T000000Z
DTSTART;VALUE=DATE:20260131
DTEND;VALUE=DATE:20260201
RRULE:FREQ=MONTHLY;BYMONTHDAY=-1
SUMMARY:VAT paid and filed (for last month)
DESCRIPTION: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 B
 EFORE the return is filed.\n\nIf this date is a weekend or public holiday\
 , it moves to the next working day.\n\nThe month's output and input VAT\, 
 settled and reported. Payment and filing share a deadline\, and the regula
 tion requires the payment to come first.\n\nApplies to: VAT-registered bus
 inesses.\n\nSet by: PMK No. 81 Tahun 2024 — payment by the end of the fo
 llowing month and before the return is filed\; Articles 100 and 173(1) for
  the working-day shift.\n\nLast verified 2026-09-10. Details: https://mams
 olutions.net/tools/compliance-calendar/
URL:https://mamsolutions.net/tools/compliance-calendar/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:VAT paid and filed (for last month)
TRIGGER:-P3D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:wht-filing.pt-local-manufacturing@mamsolutions.net
DTSTAMP:20260910T000000Z
DTSTART;VALUE=DATE:20260120
DTEND;VALUE=DATE:20260121
RRULE:FREQ=MONTHLY;BYMONTHDAY=20
SUMMARY:Monthly return filed (for last month)
DESCRIPTION:By the 20th of the following month\, being 20 days after the ta
 x period ends.\n\nIf this date is a weekend or public holiday\, it moves t
 o the next working day.\n\nThe return that reports what was withheld and p
 aid. Paying without filing leaves the obligation open.\n\nApplies to: ever
 y company.\n\nSet by: UU No. 28 Tahun 2007 (KUP)\, Article 3(3)(a).\n\nLas
 t verified 2026-09-10. Details: https://mamsolutions.net/tools/compliance-
 calendar/
URL:https://mamsolutions.net/tools/compliance-calendar/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Monthly return filed (for last month)
TRIGGER:-P3D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:wht-payment.pt-local-manufacturing@mamsolutions.net
DTSTAMP:20260910T000000Z
DTSTART;VALUE=DATE:20260115
DTEND;VALUE=DATE:20260116
RRULE:FREQ=MONTHLY;BYMONTHDAY=15
SUMMARY:Withholding tax paid (for last month)
DESCRIPTION:By the 15th of the following month.\n\nIf this date is a weeken
 d or public holiday\, it moves to the next working day.\n\nThe month's wit
 hheld and instalment income taxes are paid to the state. Covers PPh 4(2)\,
  15\, 21\, 22\, 23\, 25 and 26 in one deadline.\n\nApplies to: every compa
 ny.\n\nSet by: PMK No. 81 Tahun 2024\, Article 94(2).\n\nLast verified 202
 6-09-10. Details: https://mamsolutions.net/tools/compliance-calendar/
URL:https://mamsolutions.net/tools/compliance-calendar/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Withholding tax paid (for last month)
TRIGGER:-P3D
END:VALARM
END:VEVENT
END:VCALENDAR