Category: Regulatory Compliance
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The IDR 10 Billion Question: Paid-Up Capital for a PT PMA in Indonesia
The IDR 10,000,000,000 paid-up capital requirement is the entry point for a PT PMA. The figure is recorded in the company’s bank account, retained for at least 12 months under Article 27 of BKPM Regulation No. 5 of 2025, and deployed into the licensed business activity over the multi-year investment plan that BKPM measures through… READ MORE →
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A Financial Reporting System that Survives Deadline Season
For a PT PMA, the Indonesian reporting year fills a calendar with deadlines that run through every month, with the quarterly LKPM and the annual cycle overlaid. The financial reporting system that prepares each filing from the company’s own records, in advance of every date, is what survives deadline season. TraceWorthy’s financial services team performs… READ MORE →
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The Investment Activity Report, and Why it Exists
Every PT PMA files the investment activity report (LKPM) each quarter from the day its NIB is issued, including quarters with no activity. The 15th-of-the-month deadlines under BKPM Regulation No. 5 of 2025 set a fixed rhythm. The work behind each report falls across investment plan structuring, quarterly preparation, cross-system reconciliation, and sanctions response. READ MORE →
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Why a PT PMA Pays the Same Corporate Income Tax as a Local Company
Corporate income tax in Indonesia is 22 per cent for every resident company, and a PT PMA is resident, so a foreign-owned company pays the same rate as a local one. Reliefs follow turnover and listing. Ownership reaches the position only through the withholding on dividends sent abroad and the global minimum tax on large… READ MORE →