Question 1

Bank refuses to open account for new PT PMA

Accepted Answer

## Resolution

### Try banks known to accept PT PMAs

**Generally accept:**
- **BCA** — largest private bank, has PT PMA experience
- **Mandiri** — state-owned, required to accept legally formed companies
- **BNI** — state-owned, accepts PT PMA
- **CIMB Niaga** — Malaysian-owned, PT PMA friendly
- **HSBC Indonesia** — foreign bank, used to international clients (higher minimums)
- **Standard Chartered** — similar to HSBC

**Often refuse or make it difficult:**
- Some small regional banks
- Some rural cooperative banks (BPR)

### Documents to bring

- **Akta Pendirian** + **SK Kemenkumham** (original + photocopies)
- **NIB** (the certificate from OSS)
- **NPWP** (company + director personal)
- **Passports** of all signatories (directors + authorized signers)
- **Domicile letter** (if required)
- **Share register** (Daftar Pemegang Saham)
- **Board resolution** authorizing account opening (Akta RUPS or letter signed by all directors)
- **Initial deposit** (typically Rp 1M - Rp 10M minimum)

### If refused

- Ask WHY in writing (they must provide a reason for refusal)
- Try a different branch of the same bank
- Go to a different bank
- For AML concerns: provide source of funds documentation (bank statements showing where initial capital came from)

### Currencies

- Open at minimum: **IDR account** (required for tax payments)
- Also consider: **USD account** (for international transactions, imports)
- Multi-currency: Mandiri and BCA offer this

**Never wire paid-up capital from your personal account into the company account until after the company officially exists and has all documents.** Do it through proper channels with bank documentation trail.

Question 2

DJP Online won't accept my SPT 1771 — 'Certificate error'

Accepted Answer

## Resolution

### EFIN issue
1. Check if your EFIN is active at https://djponline.pajak.go.id → profile
2. If not activated: visit your local KPP in person with NPWP and passport/KTP — they'll issue EFIN same day
3. EFIN is one-time. Once you have it, it's permanent.

### Digital certificate expired
1. On DJP Online, go to **Profile → Digital Certificate**
2. Generate a new certificate request
3. Renew at the KPP (may require physical visit, takes 1-3 days)

### CSV format issues (if using bookkeeping software)
1. Some accounting software (Accurate, Zahir) export CSV files that DJP Online rejects due to encoding or column order
2. Download the **latest DJP e-SPT template** from pajak.go.id and copy your data manually
3. Or use the DJP-compatible version of your accounting software

### Last resort
Visit your KPP tax office in person — they can help you submit the SPT at the counter and diagnose the issue directly.

**Deadline reminder**: if you can't figure it out by April 25, still file a paper SPT at the KPP office. Paper filing is still allowed as a fallback.

Question 3

KITAS conversion — immigration requires residence registration

Accepted Answer

## Resolution

1. **Find your neighborhood RT/RW**: ask your landlord or building manager. Every residential address in Indonesia has an assigned RT (smallest unit, ~30 households) and RW (small group of RTs).
2. **Go in person with**:
   - Your passport
   - Your rental agreement OR a statement from your landlord
   - 1-2 recent photos (3x4 cm)
3. **The RT/RW head will issue a letter** (Surat Keterangan Tempat Tinggal / Surat Domisili) usually same-day.
4. **Take this letter to your Immigration appointment** along with all other KITAS conversion documents.

**Costs**: usually free, sometimes a small 'administrative contribution' of Rp 50,000-200,000.

**Virtual office residence NOT accepted**: you must have an actual residential address registered, not a business virtual office address.

Question 4

Name reservation rejected — 'Nama serupa sudah terdaftar'

Accepted Answer

## Resolution

1. **Check existing names**: search at https://ahu.go.id/pencarian/pencarian-umum-perseroan (it's in Indonesian but allows text search)
2. **Name requirements**:
   - Must start with "PT"
   - Must have at least 3 words after "PT"
   - Cannot contain: government terms, political terms, offensive words
   - Cannot exactly match or closely resemble existing PT
3. **Make names more specific**: add descriptive words (location, industry, founder initials)
   - Bad: "PT Sakura Indonesia" (too common)
   - Better: "PT Sakura Digital Nusantara"
4. **Submit 5 names instead of 3**: notary can reserve the first available one
5. **Try Indonesian words**: names with Indonesian language components have more availability

**Once approved**, the name is reserved for 60 days — use this time to complete the deed.

Question 5

NIB application keeps being returned 'for correction'

Accepted Answer

## Resolution

1. **Check your deed**: open your Akta Pendirian and find the 'Maksud dan Tujuan' section. All KBLI codes you register must fall within what's listed there.
2. **Cross-check ownership rules**: use our [KBLI search](/kbli) to verify your chosen codes allow foreign ownership at the percentage you've declared.
3. **Capital alignment**: OSS capital declaration must match (or be less than) your deed's authorized capital. If your deed says Rp 10B and you're entering Rp 20B in OSS, it will reject.
4. **Document NPWP match**: the NPWP on your company documents, in OSS, and on your domicile letter must all be identical. Even a wrong digit causes rejection.
5. **If you need to add KBLI codes not in your deed**: you must first amend your deed via notary + Kemenkumham, then resubmit NIB. This takes 7-14 days.

**Can't figure out which one?** Contact the OSS help desk at 1500-510 or via chat on oss.go.id. They'll tell you the specific rejection reason if the system notification is unclear.

Question 6

NPWP application rejected — domicile letter issue

Accepted Answer

## Resolution

1. **Get an SKDU from your local kelurahan** (sub-district office)
2. **Bring to the kelurahan**:
   - Company deed (Akta Pendirian)
   - SK Kemenkumham
   - Rental agreement or ownership proof for your office
   - Director passport / KTP
3. **Ask for 'Surat Keterangan Domisili Usaha'** — most kelurahans issue same-day or within 1-2 days
4. **Typical cost**: free, sometimes Rp 50,000-200,000 'administrative contribution'
5. **Bring the SKDU to your KPP** to continue the NPWP application

### Regional variations

- **Jakarta**: officially no longer requires SKDU since 2019, but some sub-districts still do
- **Bali**: almost always requires SKDU
- **Surabaya, Bandung, Yogyakarta**: usually required
- **Small cities**: always required

### Virtual office users

If you're using a virtual office, the virtual office provider usually issues a 'domicile letter' on their letterhead as part of your package. Check if your provider does this — if yes, you may not need a separate kelurahan SKDU.

Question 7

OSS system rejects foreign director's passport number

Accepted Answer

## Resolution

1. In the director data section, look for a **toggle or dropdown labeled "WNI/WNA"** (Indonesian / Foreign) — set to **WNA** first.
2. Once WNA is selected, the NIK field changes to accept passport numbers.
3. If you don't see a WNA toggle, try logging out and logging back in. Some older browser sessions cache the form incorrectly.
4. Ensure the director's KITAS number is NOT entered in the NIK field — that's a separate field.

**If still rejected after setting WNA**: the issue is usually that your OSS account was registered with an Indonesian NIK structure. You may need to delete and recreate the account as WNA from the start.

Question 8

RPTKA rejected — 'Jabatan tidak sesuai'

Accepted Answer

## Resolution

1. **Check Kepmenaker 228/2019 / 349/2019** (and updates) — these list the specific job titles that are open to foreign workers.
2. **Use specific, technical titles**:
   - Bad: "Manager", "Staff", "Operator"
   - Good: "Commissioner", "Technical Director", "Chief Executive Officer", "Senior Consultant", "IT Architect"
3. **Match to approved positions list exactly**: if the list says "Direktur Teknik" (Technical Director), use that exact title.
4. **Corporate positions are generally allowed**: President Director, Commissioner, CEO, CFO, CTO are almost always approved.
5. **Operational titles need more justification**: "Chef", "Yoga Instructor", "Dive Instructor" are approved for specific industries but require showing why an Indonesian can't fill the role.

**Permissible positions list**: https://tka-online.kemnaker.go.id (check 'Jabatan' reference section)

For most PT PMA setups, making the foreign worker the **Director** (Direktur) is the safest approach since it's always on the approved list.

Question 9

Kemenkumham rejected the deed — 'KBLI tidak sesuai'

Accepted Answer

## Resolution

1. **Check the specific restriction**: use our [KBLI search](/kbli) to find your code and see the 'data_confidence' and notes.
2. **If closed**: you cannot use PT PMA for this activity. Alternatives:
   - Change to a different but related KBLI code that IS open
   - Use PT PMDN (Indonesian-owned) with local partners
   - Use PT PMA but restructure as a 'conditional' sector with an Indonesian partner
3. **If conditional**: you must meet the condition (usually a maximum foreign ownership percentage or partnership with an Indonesian company).
4. **Notary fix**: your notary will need to amend the deed draft with correct KBLI codes and resubmit to Kemenkumham.

**Before drafting the deed**, always verify every KBLI code on our [KBLI search](/kbli) to avoid this.

Question 10

Missed 2+ LKPMs — worried about NIB revocation

Accepted Answer

## Resolution — Act Quickly

1. **File all backlogged reports immediately** — even with best-guess data. Getting the report IN is more important than it being perfect.
2. **Log in to OSS** → LKPM menu
3. **For each missed quarter**, create a report:
   - Use the period dropdown to select the specific past quarter
   - Fill in approximate Modal Tetap (fixed assets) and Modal Kerja (working capital) as of end of that quarter
   - Employee counts (use best estimate if records are incomplete)
   - Revenue for the quarter
4. **If OSS won't let you file backdated LKPM**: call BKPM help desk at 1500-002 or write to info@bkpm.go.id explaining your situation
5. **Respond to any BKPM warning letter in writing** explaining:
   - Why reports were missed (operational issues, misunderstanding, etc.)
   - Steps taken to catch up
   - Commitment to file on time going forward
6. **Set up automatic reminders**: April 10, July 10, October 10, January 10 every year

**If NIB is already revoked**: you'll need to re-apply. Contact a local consultant for help with the reinstatement case — this is one of the few times where paid expertise is genuinely necessary.

### Preventing this in the future

- Add LKPM deadlines to your company calendar
- Assign responsibility to one specific person (finance, admin, or director)
- Consider scheduling it for the same day every quarter (e.g., "always file on April 5")

Troubleshooter

Annual Corporate Tax Return (SPT 1771)

KITAS Worker Application (Step-by-Step)

LKPM: Quarterly Investment Report

NIB Registration via OSS: Complete Walkthrough

NPWP (Company Tax ID) Application

PT PMA Establishment: Full Procedure

Troubleshooter

DJP Online won't accept my SPT 1771 — 'Certificate error'common

KITAS conversion — immigration requires residence registrationcommon

RPTKA rejected — 'Jabatan tidak sesuai'common

Missed 2+ LKPMs — worried about NIB revocationcritical

NIB application keeps being returned 'for correction'common

OSS system rejects foreign director's passport numbercommon

NPWP application rejected — domicile letter issuecommon

Kemenkumham rejected the deed — 'KBLI tidak sesuai'critical

Bank refuses to open account for new PT PMAcommon

Name reservation rejected — 'Nama serupa sudah terdaftar'common