What Businesses Should Prepare for in 2026
According to the experience of entrepreneurs operating in Indonesia, most business problems arise not from new regulations but from seemingly minor issues. Most often, they miss reporting deadlines, use outdated immigration data, insurance agencies, and other government institutions.
If you calmly go through the key accounting points at the beginning of the year, you can avoid fines, blockades, and unnecessary stress. Formally, these checks are not tied to specific dates, but they are often forgotten about.
1. Your Office: Virtual and Physical
First of all, it’s worth checking your office lease:
whether the lease agreement hasn't expired, and whether the address in the company registration system (OSS) matches the actual one.
If the company uses a virtual office (Virtual Office/VO), it’s important to ensure that it is correctly registered for your type of activity. In practice, there are often situations where a company is checked and fined due to address mismatches, even if the business is actually operating.
2. Licenses and Permits
Licenses are the main confirmation of your right to conduct activities. It is recommended to check:
- the validity periods of all business licenses;
- whether the actual activity matches the KBLI codes specified in the registration documents;
- whether the actual activity matches those KBLI (analogous to OKVED) that are activated in the OSS (Online Single Submission) system;
- whether the certificates or special permits have expired.
3. KBLI (Indonesian OKVED Codes): Relevance of the 2025 Version
In 2025, the KBLI classification was officially updated. Therefore, it is worth checking in the OSS system:
whether all activity codes are active;
whether they truly reflect the current activities of the company;
whether codes need to be changed or added, especially if the business has transformed recently.
4. KITAS / Transition to KITAP
If the company has employees or owners with KITAS visas, it is necessary to check their validity periods. At the same time, it is worth checking with the manager whether it is time to transition to KITAP, the permit for permanent residence in Indonesia.
5. Checking VAT Status (PKP) at the Tax Office
In Indonesia, there is a rule: if a company's turnover over the past 12 months exceeds the set limit, the company is required to register as a PKP (VAT payer).
What’s important to check:
the actual turnover of the company over the past 12 months;
whether these data match the tax reports;
Whether the company will transition to VAT this year will be known after filing the annual report, so it is necessary to prepare thoroughly and submit the company's annual report correctly.
6. Employees and BPJS (State Social Insurance)
BPJS is a mandatory state insurance in Indonesia.
This includes:
- BPJS Kesehatan - health insurance;
- BPJS Ketenagakerjaan - labor risks (pension, injuries, termination).
It is recommended to check:
whether all employees are registered;
whether their data is up-to-date (position, salary, status);
whether there are "hanging" employees who are already dismissed but continue to be listed in the system.
Such inconsistencies are often identified during checks and raise unnecessary questions.
7. Calendar of Public Holidays in 2026
At first glance, this is a trifle, but in practice, it significantly affects business operations.
Why it is important:
government offices, banks, and immigration are closed on holidays;
OSS, tax, and accounting services may be unavailable;
payments to employees and reporting need to be planned in advance.
For example, the main Muslim holiday Eid al-Fitr (Idul Fitri). The religious bonus to employees (THR) is usually paid 1-2 weeks before the holiday. If this is not done on time, complaints and checks are possible.
Indonesia is a religious country, so it is better to consider such moments in advance and keep the holiday calendar at hand.
8. Reporting Deadlines
Here, everything is strictly tied to dates.
Monthly:
payment of taxes - by the 10th of the following month;
submission of reports - by the 20th of the following month.
Quarterly (investment reports LKPM):
by the 10th of the month following the reporting quarter.
Company annual report:
by April 30 (including for "zero" companies).
Personal annual report for KITAS holders:
by March 31.
These requirements are the same for all companies and do not depend on business activity or the director's and founder's place of residence.
In conclusion, such a checklist at the beginning of the year helps keep the business under control and reduces stress levels. The main thing is not to postpone checks "for later." We wish you smooth operations and confident business development in 2026.
