BEGIN:VCALENDAR VERSION:2.0 PRODID:-//MAM Corporate Solutions//Indonesia compliance calendar//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:Indonesia compliance — Representative office X-WR-CALDESC:Indonesian filing and payment deadlines — Representative off ice. Each event names the regulation that sets it and who it applies to. F rom https://mamsolutions.net/tools/compliance-calendar/ X-WR-TIMEZONE:Asia/Jakarta REFRESH-INTERVAL;VALUE=DURATION:P7D X-PUBLISHED-TTL:P7D BEGIN:VEVENT UID:annual-corporate-tax.representative-office@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.representative-office@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.representative-office@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-representative-office.representative-office@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:wht-filing.representative-office@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.representative-office@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