PT tax calendar: what to file and when in 2026–2027

The company was set up in spring. The first months are quiet: no clients, an empty account, no real activity yet. In autumn the accountant asks about the reports for March, and it turns out they had to be filed from the very first month — whether there was turnover or not.

This happens all the time. The reporting calendar starts from the company's registration date, and revenue has no effect on it.

Below is what an ordinary PT files and when: monthly payments, quarterly reports, annual returns and penalties for missing them. The material covers standard cases: PT and PT PMA, services, rental, trade, food and beverage. Banks, mining and imports live by their own rules and are not covered here.

If we handle your company's reporting, you do not need to memorise the calendar: our specialists hold all the required licenses and permits to file reports for client companies, and we keep the deadlines ourselves. If someone else handles your reporting — read on, you will have to work it out yourself.

How a company's tax year works

The list of dates looks more complicated than it is, until you understand what it is made of.

A company pays tax not only for itself. Part of it is withheld on payments to others — on employee salaries, on payments to contractors, on rent, on transfers abroad. You withhold these amounts and remit them to the budget, and then report how much and for whom.

Payment and reporting have separate deadlines. The money leaves by the 15th of the following month, the report is filed by the 20th. Paying and not reporting is a common mistake that carries a separate penalty.

No activity does not exempt you from reporting, but it also does not mean you have to file everything. The annual return is filed in any case; some of the monthly reports are not required when there are no transactions. The breakdown comes right after the table.

Monthly obligations

Advance payment of corporate income tax: if the payment has gone through and received confirmation with an NTPN number, there is no need to file a separate report — the payment counts as the report. If the advance payment is zero, there is no reporting at all.

In months without transactions many file reports out of habit, although the law does not require it:

• A salary report for a month with no payments to employees is not filed. But for December it must be filed, even as a nil report. The same rule applies to the month in which a salaried employee leaves.

• The unified report on withheld taxes is not filed if there was not a single transaction in the month that required withholding.

• The VAT report, however, is always filed by a company with PKP status, even in a month without a single deal. There are no exceptions here.

For a company that is registered but not yet operating, monthly reporting may come down to the December salary report and the annual return. With the first payments to employees or contractors, the whole rest of the list kicks in.

VAT does not apply to everyone. A company whose turnover for the year has exceeded 4.8 billion rupiah is required to register as a payer. As long as turnover is below that and you have not registered voluntarily, you can cross the VAT lines out of the table.

If the deadline falls on a weekend or a national holiday, it moves to the next business day. The Indonesian calendar has many holidays, so such shifts happen regularly.

Quarterly obligations: the investment report

Companies with foreign capital file a report on the realisation of investment — LKPM. This is not a tax report, it goes to the Ministry of Investment and Downstream (BKPM), but it lives in the same calendar and is penalised separately.

The frequency depends on the scale of the business: medium and large companies report quarterly, small ones every six months, by 15 July and 15 January. The deadline was moved as of 2 October 2025: it used to be the 10th, now it is the 15th.

Micro-enterprises are exempt from the report — those with capital up to 1 billion rupiah excluding land and buildings, or with annual revenue up to 2 billion — as well as activities financed from the national or regional budget. For a PT PMA this is unattainable: the minimum investment plan for such companies is noticeably higher.

Annual obligations

The company's annual return is counted from the end of the tax year: the law gives four months, and with a standard year that is 30 April. The personal return gets three months, that is 31 March.

The company annual report is forgotten more often than the rest. It is not a tax report: it is filed with the register of legal entities and describes the company's structure, its participants and the decisions of the meeting.

It is filed in two steps. First the report is approved by the general meeting of participants — the law gives six months after the end of the financial year for this, that is by 30 June. Then the notarial deed with the meeting's decision is filed with the register within 30 days of the date the deed is signed.

Since 2025 missing it has been punished quite noticeably: first a written warning through the register's system, then 30 days later the company's access to that system is blocked. Blocked access means you will not be able to make a single corporate change: you cannot replace the director, sell a share or close the company until you sort out the report.

What being late costs

Penalties for failing to file reports are fixed by law and do not depend on the amount of tax:

Late payment itself is counted separately — as interest for each month of delay. The rate is not fixed: the Ministry of Finance sets it monthly, and it follows the benchmark rate. In 2026 it has stayed in a range of roughly 0.6 to 2.3 percent per month, depending on the type of violation.

Penalties add up. A missed month of salary tax means the penalty for the report plus interest on the amount of tax, and it works the same way for every type of reporting separately. A company that "did not deal with the paperwork for six months" usually gets not one penalty but a dozen.

For the employment report the sanctions go as far as detention of up to three months or a fine of up to IDR 1,000,000. For the investment report the sanctions escalate: warnings, then suspension of activity together with an administrative fine, and if the report is still not filed and the fine not paid — revocation of the permit.

Late payment of employee social insurance contributions costs 2 percent for each month of delay. For health insurance the mechanism is different: coverage for employees is suspended, and the penalty is calculated separately and tied to inpatient treatment. Missing the company annual report is not measured in money: it closes access to the register, and with it any changes to the company.

Which rates apply in 2026

The standard corporate income tax rate is 22 percent. Companies with turnover up to 50 billion rupiah get a relief: the profit attributable to the first 4.8 billion rupiah of turnover is taxed at half the rate, and applying it is mandatory, not optional.

The simplified regime with a final rate of 0.5 percent of turnover changed in April 2026. It used to be available to ordinary PTs as well — during the first years after registration. Now it is left for individuals, companies established by a single person, and cooperatives; ordinary PTs and CVs have lost it.

Those who were already using the relief were allowed to finish their term under the old rules — three years for an ordinary PT and four for a CV; the count runs from the year the company was registered for tax. If your company is on this regime, work out in advance which year the term ends: after the switch to the general rate the burden changes significantly.

VAT: the 12 percent rate applies to luxury items, and for other goods and services the effective rate has stayed at 11 percent.

Regional tax for tourism businesses

If you have a villa for rent, a cafe, a restaurant or a spa, a regional tax is added to the federal calendar. It is paid not to the tax service but to the budget of your regency, and in Bali it is a noticeable item: the basic rate for hotel and restaurant services is 10 percent of turnover. Spas, bars, karaoke and discos fall into a separate category, and the rate there is noticeably higher: check your regency's regulation.

Filing and payment deadlines are set by each regency in its own regulation. They may differ in Badung, Denpasar, Gianyar and Tabanan; there is no single date for the whole island. Late payment usually costs 2 percent per month.

If your business falls into this category, check the deadlines with the local tax authority or with us: for your company's specific address the answer will be exact.

What changes from 1 January 2027

From the new year it is not the calendar that changes, but who is entitled to file reporting for a company. The Ministry of Finance regulation that came into force in summer 2026 left three categories of representative: a licensed tax consultant, a specialist with a Ministry of Finance certificate, and close relatives — the last category does not apply to companies.

A degree in taxation and a professional certificate work as a basis only until 31 December 2026. If your reporting is handled by a hired accountant or an outside specialist without a license, it is worth finding out before the end of the year on what basis they will work in January. We covered this in detail in a separate article.

This change does not affect our clients: the specialists who handle their reporting are licensed and entitled to work with the tax service on behalf of companies. Nothing will need to be changed in January.

If we keep the calendar

Everything listed above is about thirty dates a year for a company without employees, and noticeably more when there are employees. We keep this calendar for our clients: we calculate the taxes, prepare and file the reporting, request data and documents in advance, and keep the deadlines.

Not every accountant is entitled to file reporting for someone else's company; documents are needed for that. Our specialists hold all the required licenses and permits, they are registered in the tax service system and work with it officially. Everything else follows from this: we answer the inspectorate's requests on behalf of the company, we handle tax audits ourselves, including attending in person where that is required.

Sometimes there is no one to appoint as the person responsible for the tax account: the director lives abroad, has no Indonesian tax number, and there is no in-house accountant either. We take on that role.

Write to us if you want to go through the calendar of a specific company: we will look at what you are required to file for your type of activity, what has already been missed and what that will cost.

Frequently asked questions

Are you entitled to file reports for my company?

Yes. Our specialists hold the required licenses and permits to work with the tax service on behalf of client companies, and they are registered in the tax service system. We already meet the requirements that come into force from 2027.

Do reports have to be filed if the company is not operating?

Yes. No turnover removes the amount to pay, but it does not cancel the obligation to report. The company's annual return is filed in any case.

The company was set up mid-year. From what point do we count?

Obligations start from the moment of registration, and the first annual report is filed for a partial year — for the period from the registration date to 31 December.

What do I do if the deadlines have already been missed?

File the reports and pay the tax. A late penalty does not cancel the obligation to file the report, and interest accrues until the tax is paid, so delaying costs more.

Does the company need a separate person to file reports?

In the Coretax tax system a company must have a person responsible for the account — usually this is the director, and he needs a personal tax number. For a foreign director it is issued on the basis of a passport; an Indonesian ID is not required for this.

This material was prepared by the Legal Indonesia tax team, and the deadlines were checked against the rules in force as of 17 September 2026. The rules here change often: if you are reading this later, check that it is up to date with your own specialist or with us.

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