PT Annual Report in Indonesia: How to File via SABH and When the 2026 Transition Period Ends

PT Annual Report in Indonesia: How to File via SABH and When the 2026 Transition Period Ends

Sanctions are expected to start in November 2026 for companies that have not filed their annual corporate report through SABH. If your PT or PT PMA has not yet reported for 2025, it is worth starting to prepare the documents now.

Since 1 June 2026, annual reports can be filed through SABH, the system of Indonesia's Ministry of Law. The report is approved by the general meeting of shareholders, the decision is recorded in a notarial deed, and the notary then submits the information to the system (official announcement of the Ditjen AHU). This is a separate obligation: a filed tax return does not replace it.

Which sanctions apply

Under Permenkum 49/2025, the company first receives a written warning via SABH and/or by email. If the obligation is not fulfilled within 30 days of the notification in SABH, the company's access to the system is blocked.

When access is blocked, the company cannot register a change of director, a change in its shareholders or amendments to its articles of association through SABH until access is restored.

Will companies be blocked from 1 November?

November 2026 is the indicative start date for sanctions. However, this does not mean an automatic block of all companies on the first day of the month: the regulation provides first for a warning and a period to fix the violation. The exact launch date and the details of how sanctions are applied should be followed through official announcements.

It is not worth postponing preparation: collecting documents, shareholder approval of the report and notarisation take time.

Contact Legal Indonesia to check your company's reporting status and prepare the documents for filing.

For more on the requirements and the filing procedure, see our article on the PT annual report.

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