Permenkum 49/2025 came into force on 17 December 2025 and converts the PT PMA annual report from an informally managed governance formality into a compliance obligation with defined deadlines, mandatory SABH system registration, and sanctions that suspend access to Indonesia’s corporate filing system. For calendar-year companies, the deadline for the 2025 fiscal year is 30 June 2026. This article covers the full filing sequence, the beneficial ownership declaration now required under the regulation, and the remediation pathway for entities that missed the 30 June 2025 deadline for the 2024 fiscal year. A bilingual annual report template accompanies the article.
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