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Compliance Calendar

Every Indonesian tax filing, BKPM report, and corporate obligation in one place. Filter by your company type and never miss a deadline.

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Showing 13 of 13 obligations

Yearly overview

Annual obligations marked on the month they fall due. Monthly and quarterly filings repeat throughout the year.

  1. Jan1obligation
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  3. Mar1obligation
  4. Apr1obligation
  5. May0
  6. Jun2obligations
  7. Jul0
  8. Aug0
  9. Sep0
  10. Oct0
  11. Nov0
  12. Dec0

Monthly

4

BPJS Kesehatan & Ketenagakerjaan (Social Security)

Monthly

All companies with employees must register and contribute to BPJS Kesehatan (health insurance) and BPJS Ketenagakerjaan (labor social security). Monthly contributions are mandatory.

Due date
Due on day 10 of each month
Due in 12 days
Authority
BPJS Kesehatan / BPJS Ketenagakerjaan
Form
Form: BPJS monthly contribution
Penalty if missed
Late payment: 2% per month. Failure to register: administrative sanctions, potential criminal charges for persistent non-compliance.
Kesehatan: employer pays 4% of salary, employee pays 1% (up to salary cap). Ketenagakerjaan: multiple programs (JHT 5.7%, JKK 0.24-1.74%, JKM 0.30%, JP 3%).
File via Employer portal + bank autopay

Source: UU 24/2011 on BPJS; PP 86/2013 on BPJS implementation

Monthly Employee Tax Withholding (SPT Masa PPh 21)

Monthly

If you have employees, you must withhold personal income tax (PPh 21) from their salaries and file a monthly return. This applies even to PT PMAs with just one director on payroll.

Due date
Due on day 10 of each month
Due in 12 days
Authority
DJP
Form
Form: SPT Masa PPh 21/26
Penalty if missed
Late filing: Rp 100,000 per return. Late payment: 2% per month of unpaid tax.
Due on the 10th of the following month. Withholding amounts depend on employee PTKP (non-taxable income) status.
File via DJP Online — e-SPT PPh 21

Source: UU 36/2008 on Income Tax

Monthly Corporate Tax Installment (SPT Masa PPh 25)

Monthly

Monthly installment payment for corporate income tax, calculated based on the previous year's tax liability divided by 12.

Due date
Due on day 15 of each month
17 days away
Authority
DJP
Form
Form: PPh 25 payment slip
Penalty if missed
Late payment: 2% per month. The amount is calculated automatically from the previous year's corporate tax return.
In the first year of operation, PPh 25 is often zero because there's no prior-year tax liability. Still required to file nil return.
File via Bank transfer via approved channel + report via DJP Online

Source: UU 36/2008; PER-08/PJ/2020

Monthly VAT Return (SPT Masa PPN)

Monthly

If your company is registered as PKP (taxable entrepreneur), you must file a monthly VAT return reporting input and output VAT. PKP status is mandatory once annual turnover exceeds Rp 4.8 billion.

Due date
Due on day 20 of each month
22 days away
Authority
DJP (Directorate General of Taxes)
Form
Form: SPT Masa PPN 1111
Penalty if missed
Late filing: Rp 500,000 per return. Late payment: 2% per month of unpaid VAT. Wrong classification: up to 100% of underpaid tax.
Filing happens after month close. Example: September VAT return is due October 20. Must match your e-Faktur invoice records.
File via Online via DJP Online (djponline.pajak.go.id)

Source: UU 42/2009 on VAT; PMK 242/PMK.03/2014 on e-Faktur

Quarterly

1

LKPM Report (Investment Activity Report)

Quarterly

All PT PMA companies must file a quarterly investment realization report to BKPM. Report actual spending against your approved investment plan.

Due date
Due on day 10 after each quarter
Authority
BKPM / OSS
Form
Form: LKPM (Laporan Kegiatan Penanaman Modal)
Penalty if missed
First warning → second warning → temporary NIB suspension → permanent revocation. 4 consecutive missed reports typically result in NIB cancellation.
Due 10 days after end of quarter. Q1 (Jan-Mar) → due April 10. Report investment realization, number of employees, production/revenue, and any problems.
File via Online via OSS RBA (oss.go.id) → LKPM menu

Source: Perka BKPM 5/2021 on investment reporting

Annual

6

Domicile Letter (SKDU) Renewal

Annual

Business domicile letter from local village/sub-district. Some districts still require this separately from NIB, particularly for local operations and utility connections.

Due date
Annual
Authority
Kelurahan (sub-district office)
Form
Form: SKDU (Surat Keterangan Domisili Usaha)
Penalty if missed
Depends on local ordinance. Some districts block business operations without current SKDU.
Requirements and even existence of SKDU vary by region. Jakarta has largely phased it out; Bali and other regions still require it in many districts.

Source: Local ordinances (Perda) — varies by region

RPTKA Renewal (Foreign Worker Plan)

Annual

If you employ foreign workers, RPTKA (Foreign Worker Utilization Plan) must be renewed annually. Required before you can renew IMTA/Notifikasi and KITAS.

Due date
Due January 31
Authority
Ministry of Manpower (Kemnaker)
Form
Form: RPTKA (Rencana Penggunaan Tenaga Kerja Asing)
Penalty if missed
Without valid RPTKA, you cannot legally employ foreign workers. Existing KITAS holders become non-compliant.
Submit 30 days before expiry. Required: job description, Indonesian counterpart trainee plan, DKPTKA compensation fund payment ($100/month per foreign worker).
File via Online via TKA Online (tka-online.kemnaker.go.id)

Source: PP 34/2021 on Use of Foreign Workers; Permenaker 8/2021

Annual Employee Tax Return (SPT Tahunan PPh 21)

Annual

Annual reconciliation of employee income tax withholding. Reports total PPh 21 withheld during the year against actual employee income.

Due date
Due March 31
Authority
DJP
Form
Form: Form 1721
Penalty if missed
Late filing: Rp 100,000 per form.
Due March 31. Must issue form 1721-A1 (annual withholding statement) to each employee by this date so they can file their personal tax return by March 31.
File via DJP Online

Source: UU 36/2008; PMK 262/PMK.03/2010

Annual Corporate Tax Return (SPT Tahunan PPh Badan)

Annual

Annual corporate income tax return. This is the main tax filing of the year — reports total revenue, expenses, and corporate tax payable.

Due date
Due April 30
Authority
DJP
Form
Form: SPT Tahunan PPh Badan 1771
Penalty if missed
Late filing: Rp 1,000,000. Late payment: 2% per month on unpaid tax. Deliberate evasion: criminal charges.
Fiscal year runs January to December by default. Return due April 30 of the following year. Can be extended by 2 months with prior approval.
File via DJP Online — e-Filing

Source: UU 36/2008 on Income Tax; UU 7/2021 (HPP)

Annual General Meeting (AGM / RUPS Tahunan)

Annual

Legally required annual shareholders meeting to approve financial statements, elect directors, and approve dividends if any. Must be held within 6 months of fiscal year end.

Due date
Due June 30
Due in 2 days
Authority
Kemenkumham / Notary
Form
Form: Notarized meeting minutes (Akta RUPS)
Penalty if missed
Not directly fined, but failure to hold AGM prevents filing of mandatory corporate notifications, can cause director liability issues.
Single-director PT PMAs can still hold the meeting with the sole director + sole shareholder. Notary fees: Rp 2-5M for the Akta.

Source: UU 40/2007 on Limited Liability Companies, Art. 78-79

Annual Financial Statements Submission

Annual

PT PMAs must submit audited annual financial statements. Companies with assets or revenue above Rp 50 billion must be audited by a registered public accountant.

Due date
Due June 30
Due in 2 days
Authority
Kemenkumham (via AHU Online)
Form
Form: Laporan Keuangan Tahunan (audited)
Penalty if missed
Failure to submit can block future corporate actions. Small companies below threshold can submit unaudited statements.
Required audit threshold: assets > Rp 50B or revenue > Rp 50B, or if company is in regulated sector (banking, insurance, publicly listed).
File via AHU Online portal or via notary

Source: UU 40/2007, Art. 66-68; Permendag 25/2020

One-time

2

Trademark Renewal (if registered)

One-time

Registered Indonesian trademarks must be renewed every 10 years. If you registered your brand name or logo, track the expiry.

Due date
One-time filing
Authority
DJKI (Directorate General of Intellectual Property)
Form
Form: Trademark Renewal Application
Penalty if missed
Trademark lapses and can be claimed by others. 6-month grace period after expiry with late fee.
10-year validity from registration date. Not all businesses need a trademark, but recommended if your brand name is a key asset.
File via Online via DJKI (dgip.go.id)

Source: UU 20/2016 on Trademarks

NIB Update on Material Changes

One-time

If your company changes: address, business activities (KBLI codes), capital structure, directors, or owners — you must update your NIB within 30 days.

Due date
One-time filing
Authority
OSS / BKPM
Form
Form: Update via OSS
Penalty if missed
Failure to update can invalidate your NIB and make other permits non-compliant.
Triggered events: deed amendment registered with Kemenkumham, new KBLI codes, address change, share transfer, director change.
File via Online via OSS RBA

Source: PP 5/2021 (now PP 28/2025) on risk-based licensing