How to Close a PT PMA in Indonesia: Tax, AHU, OSS and LKPM Checklist

A PT PMA does not cease to exist simply because it stops trading, closes its office or leaves its business licences unused. Formal closure requires several coordinated procedures covering the company’s legal status, OSS licences, tax registration and outstanding reporting obligations.

For a voluntary closure, shareholders generally begin the dissolution and liquidation process through a formal corporate resolution. The company must then complete the required AHU filings, settle liabilities and contractual obligations, address employee and creditor claims, revoke relevant licences in OSS and finalise its tax affairs before applying to delete its NPWP.

These procedures are connected but not automatic. Closing an OSS licence does not dissolve the legal entity, while ceasing business activity does not remove the company’s tax and reporting obligations.

These are three connected but legally distinct stages regulated by Articles 142–152 of Indonesia’s Company Law.

Dissolution is the formal decision or legal event that begins the closure process. For a voluntary PT PMA closure, this will usually require a shareholders’ resolution documented through a notarial deed and notified through AHU.

Liquidation is the process of settling the company’s affairs. The liquidator identifies assets and liabilities, collects receivables, pays creditors, addresses contractual obligations and distributes any remaining assets. During this period, the company retains its legal status but may act only for purposes connected with the liquidation.

The company’s legal status ends only after the liquidation has been completed, the liquidator’s final accountability has been accepted and the required notification has been processed by the Ministry of Law. AHU then records and announces the termination of the company’s legal-entity status.

For a voluntary closure, the shareholders must formally approve the dissolution of the PT PMA through a General Meeting of Shareholders. The decision is normally recorded in a notarial deed and must identify the person responsible for conducting the liquidation.

The shareholders may appoint a director or another qualified person as liquidator. If no liquidator is appointed, the directors generally perform this role. The liquidator then becomes responsible for notifying creditors, settling the company’s affairs and completing the required dissolution filings.

The notary submits the initial dissolution notification through AHU Online. This filing begins the formal closure process but does not yet terminate the company’s legal-entity status.

The official PNBP for this procedure forms part of Indonesia’s new AHU company fees under PP 30/2026, while notarial and professional charges are calculated separately.

Under Article 147 of Indonesia’s Company Law, the liquidator must notify creditors of the dissolution within 30 days. The notification must be published in a newspaper and the State Gazette of the Republic of Indonesia, while the dissolution must also be reported to the Minister for recording in the Company Register.

The announcement must state the legal basis for the dissolution, the liquidator’s name and address, the procedure for submitting claims and a creditor claim period of 60 days from the publication date.

During the liquidation, the liquidator identifies and collects the company’s assets, settles debts and contractual liabilities, addresses creditor claims and prepares the proposed distribution of any remaining assets to shareholders.

After the company’s assets and liabilities have been settled, the liquidator prepares a final liquidation report and submits it to the General Meeting of Shareholders for approval. Approval of the report releases the liquidator from responsibility for the completed liquidation, subject to the applicable legal requirements.

Under Article 152 of Indonesia’s Company Law, the liquidator must then notify the Minister and publish the completion of the liquidation in a newspaper. Once the required notification has been accepted, the Ministry records the termination of the company’s legal-entity status, removes the company from the Company Register and announces the termination in the State Gazette.

The PT PMA is legally terminated only after this final process has been completed. The shareholders’ dissolution decision or the initial AHU filing alone does not end the company’s legal status.

Before applying to revoke its business licences, the PT PMA should verify that the latest required LKPM has been submitted and approved for every project recorded in OSS. A report covering only one project may not be sufficient if the company has multiple registered projects.

Any rejected, incomplete or overdue LKPM should be corrected before the liquidation-based revocation request is filed. The reported investment realisation and project status should also be consistent with the company’s actual cessation of business activities.

For an overview of reporting periods, supporting records and submission-status checks, see our guide to PT PMA LKPM reporting in Indonesia.

Submitting the final LKPM does not dissolve the company or cancel its licences. It completes an outstanding reporting requirement before the company proceeds with the separate OSS liquidation procedure.

The company’s OSS records must be closed through a separate licence-revocation procedure. For a PT PMA undergoing dissolution, the relevant route is generally the “Business Licence Revocation — Liquidation (Non-UMK)” procedure, rather than the non-liquidation procedure used when only particular business activities or licences are being discontinued.

Before submitting the application, the company should check that its corporate and project data are accurate, its NPWP status can be validated and the required LKPM reports have been submitted and accepted. The applicant must then review each registered project and provide the documents requested for the liquidation-based revocation.

Approval may result in the revocation or updating of the NIB and the relevant Standard Certificates, business licences and other OSS approvals. Because different projects may fall under different government authorities, the company should verify that every registered activity has been addressed rather than assuming that one approval automatically closes all OSS records.

Stopping business operations or completing the corporate liquidation does not automatically close the company’s tax registration. Until the Directorate General of Taxes approves the deletion of the NPWP, the PT PMA may remain responsible for applicable tax returns, payments and other outstanding tax obligations.

The company should review its tax filings, settle any unpaid liabilities and reconcile withholding taxes, VAT and employee-related taxes where applicable. If the PT PMA is registered as a taxable entrepreneur (PKP), the revocation of its PKP status must also be addressed as part of the tax-closure process.

A company that has been liquidated or dissolved may submit an NPWP deletion application with supporting documents, including evidence of the dissolution. The Directorate General of Taxes will review whether the company still meets the conditions for maintaining an NPWP and whether unresolved tax matters remain. The NPWP should not be treated as deleted until the tax authority has formally approved the application.

If the PT PMA employs staff, the company must complete the applicable employment-termination procedure and calculate all statutory payments before closure. The amount and process may differ depending on the type of employment agreement, length of service and legal basis for termination. Final payroll, employee income tax and BPJS obligations should also be reconciled.

The liquidator should review leases, supplier agreements, customer contracts, loans, insurance policies and other continuing commitments. Each agreement should be properly terminated, transferred or settled in accordance with its terms rather than simply abandoned when operations stop.

Company bank accounts should generally remain available until receivables have been collected, creditors and employees have been paid, taxes have been settled and the remaining assets can be distributed. Closing operational accounts too early may make the final stages of liquidation more difficult.

The exact documents depend on the company’s activities, assets, employees and tax status. A typical voluntary closure file should include:

• Shareholders’ resolution approving the dissolution and appointing the liquidator;
• Notarial deed and evidence of the initial AHU dissolution notification;
• Newspaper and State Gazette creditor announcements;
• Register of assets, liabilities, receivables and creditor claims;
• Employee termination, final payroll, BPJS and tax records;
• Final LKPM submissions for every project registered in OSS;
• Evidence of NIB and business-licence revocation or updating;
• Final tax returns, payment records and supporting accounting documents;
• Applications concerning NPWP deletion and PKP revocation, where applicable;
• Liquidator’s final report and shareholder approval; and
• Evidence that the termination of the company’s legal status has been recorded.

The documents should be kept in a coordinated closure file. Inconsistent information across AHU, OSS, tax, employment and accounting records may delay the completion of the process.

No. Stopping operations does not dissolve the legal entity, revoke its OSS licences or delete its NPWP. The company must complete the formal corporate, licensing, reporting and tax-closure procedures.

There is no single fixed timeline. The process depends on creditor notifications, outstanding contracts, employees, tax compliance, LKPM status, OSS projects and the complexity of the company’s assets and liabilities.

A company may stop operating without immediately entering liquidation, but it continues to exist as a legal and taxable entity. Applicable tax returns, LKPM reports, corporate records and other compliance obligations may therefore continue.

No. Revoking or updating the NIB and business licences through OSS is separate from dissolving the legal entity through AHU and deleting its NPWP through the Directorate General of Taxes.

The tax authority may review the company’s filings, payments and outstanding obligations before approving NPWP deletion. The company should continue meeting applicable tax obligations until the deletion has been formally approved.

The appointed liquidator manages the company’s affairs for liquidation purposes. If no liquidator is appointed, the directors generally perform this function, subject to Indonesia’s Company Law and the shareholders’ resolution.

Indonesia’s Directorate General of General Legal Administration (AHU) now maintains an official public temporary list of corporations identified for inactive status. At the time of writing, the list contains more than 706,000 limited liability companies, although the total is dynamic and changes as corporate records are updated.

PT and PT PMA owners can search the official AHU temporary inactive-corporation list using the company’s exact registered name. The results may show the company’s registered location, its Transaksi Terakhir and its Beneficial Ownership status.

Transaksi Terakhir should be understood as the most recent corporate administrative transaction recorded in the AHU system. It should not be treated as confirmation of when the company last traded, earned income or conducted business operations.

The BO status may appear as SUDAH LAPORAN or BELUM LAPORAN. Because the temporary list contains companies with both statuses, inclusion should not automatically be attributed solely to a missing Beneficial Ownership report. The company’s corporate-data history, BO compliance and other AHU records should be reviewed separately.

An inactive or proposed inactive status in AHU does not mean that the company has been legally dissolved. The PT or PT PMA may continue to have tax, OSS, LKPM, employment, contractual, creditor and corporate-reporting obligations until the applicable procedures have been formally completed.

If a company appears in the temporary list, its owners should verify:

• whether the company name and registered location match the intended legal entity;
• whether its corporate data in AHU and SABH remain current;
• what is shown as the company’s Transaksi Terakhir;
• whether its Beneficial Ownership information has been reported and remains accurate;
• whether the appointments of directors and commissioners are still properly recorded;
• whether any AHU or SABH access restriction applies; and
• which corporate update or correction must be completed before proceeding with dissolution, restructuring or another corporate transaction.

The appropriate corrective action should be confirmed with the company’s notary or corporate adviser. Updating one item, such as Beneficial Ownership information, should not be assumed to resolve every possible corporate-record issue.

Before attempting to close an inactive PT PMA, the company should regularise the necessary AHU records and confirm that the normal dissolution and liquidation procedure can proceed. Inactive status should therefore be treated as a corporate-compliance issue, not as an alternative to formal closure.

Closing a PT PMA requires coordination across corporate, licensing, reporting and tax systems. The following guidance may also be useful:

• PT PMA Annual Report Indonesia 2026 — understand the annual reporting, shareholder approval and SABH filing requirements that may remain relevant before liquidation.
• KBLI 2025 for Existing PT PMA: AHU and OSS Checks — review whether the company’s activities, AHU records, NIB and OSS licences are consistent before applying for revocation.
• PP 20/2026: Can PT PMA Companies Still Use the 0.5% Final Tax in Indonesia? — check the company’s applicable income-tax regime and outstanding tax obligations before requesting NPWP deletion.