Reports for companies on Bali

Managing a business in Bali means more than launching a great concept — it means staying compliant.

Indonesia’s corporate compliance system is digital, transparent, and strictly enforced.

For every PT PMA (foreign-owned company), keeping up with tax filings, LKPM reports, and OSS updates is not optional — it’s essential for long-term success and visa eligibility.

This 2025 guide from DDA Real Estate explains the PT PMA reporting requirements, annual filing schedules, and penalties for late reports — so your company remains in good standing all year.

Corporate Compliance in Bali 2025

Report Type	Frequency	Platform	Deadline
Monthly Tax Report (PPh & VAT)	Monthly	DJP Online / e-Faktur	By 15th of next month
Quarterly LKPM Report	Quarterly	OSS RBA	Within 10 days after quarter ends
Annual CIT (Corporate Income Tax)	Annually	DJP Online	By March 31
Financial Statement (Laporan Keuangan)	Annually	BKPM / Ministry of Law	Within 6 months after fiscal year
OSS Data & Licensing Update	Ongoing	OSS RBA	Any time changes occur

Timely reporting ensures your NPWP, NIB, and Investor KITAS remain active and valid under Indonesian law.

Monthly Tax Reports — PPh & VAT

Every PT PMA must submit monthly tax reports even if no revenue is generated.

Key obligations:

• PPh 21 (Employee Income Tax) — deducted from salaries.
• PPh 23 (Service Tax) — on contractor and professional payments.
• PPh 25 (Corporate Installments) — advance income tax.
• VAT (PPN) — 11% output tax on eligible services via the e-Faktur system.

Platform: DJP Online

Deadline: By the 15th of the following month.

“Zero reports” are still required monthly — inactivity does not exempt you from filing.

Annual Corporate Income Tax (CIT) — Annual Filing Indonesia

Once per year, every PT PMA must complete its annual tax filing to summarize total income, expenses, and liabilities.

Key points:

• Filing deadline: March 31 for the previous fiscal year.
• Corporate Tax Rate: 22% (reduced to 17–20% for small-scale businesses).
• Include: audited or unaudited financial statements, balance sheet, profit & loss, and supporting ledgers.

Accurate annual filing in Indonesia protects your company’s legal status and simplifies KITAS renewals for shareholders and directors.

Quarterly Investment Report (LKPM) — via OSS RBA

The LKPM (Laporan Kegiatan Penanaman Modal) is Indonesia’s investment activity report, mandatory for all PT PMA companies.

Purpose:

To update BKPM (Investment Coordinating Board) on company progress — financial performance, staffing, and project activities.

Frequency: Quarterly

Platform: Since 2023, all LKPM submissions are made online via the OSS RBA platform, replacing manual uploads.

Typical contents:

• Total realized capital investment
• Sales and revenue updates
• Employment and expansion plans
• Challenges or project delays

Penalty for non-compliance: BKPM may issue a warning letter and suspend your NIB license.

The LKPM report is often the first compliance item checked when renewing your Investor KITAS.

Financial Reports and Annual Audit

Each PT PMA must prepare financial statements for the previous fiscal year.

Even small entities must submit at least an internal statement; larger companies may require an independent audit.

Core documents:

• Balance Sheet
• Income Statement
• Cash Flow Statement
• Equity Changes & Notes

Who needs an audit: Companies with assets over IDR 50 billion or regulated under specific industries (finance, real estate, hospitality).

Audited reports increase trust with investors and are often required by banks and property developers.

Employee & Payroll Reporting

If your PT PMA employs local or foreign staff:

• Register all employees with BPJS Ketenagakerjaan (Social Security).
• File monthly PPh 21 via DJP Online.
• Maintain digital payslips and contracts in Bahasa Indonesia.

Deadlines:

• BPJS contributions — by the 10th of each month.
• Payroll taxes — by the 15th of each month.

Proper payroll reporting protects your team and strengthens your company’s compliance during audits.

Penalties for Late Submission

Violation	Fine / Consequence
Late monthly tax report	100,000 – 500,000 IDR
Late annual CIT filing	Up to 1 million IDR
Missing LKPM report	BKPM warning → potential license suspension
OSS data mismatch	Temporary freezing of NIB (Business ID)

Repeated delays can also block Investor KITAS renewals and mark your PT PMA as “inactive” in OSS RBA.

Timeline Overview — Corporate Compliance Calendar

Period	What to Submit	Platform
Monthly	Taxes & Payroll	DJP Online / e-Faktur
Quarterly	LKPM	OSS RBA
Annual (Q1)	CIT & Financial Statements	DJP / BKPM
Ongoing	OSS Updates	OSS RBA

Keeping this compliance calendar visible in your office saves time, money, and unnecessary stress.

Real Case Example

In 2024, a hospitality PT PMA in Uluwatu failed to submit its LKPM for three consecutive quarters.

When the director applied for an Investor KITAS renewal, BKPM flagged the company as inactive — halting the visa process and freezing the NIB.

Only after filing the missing reports and paying late penalties was the business reinstated.

Lesson: consistent reporting keeps both your business license and your residency secure.

Document Validity & Renewal

Document	Validity	Renewal
PT PMA License (NIB)	Permanent	Requires active OSS & BKPM filings
Tax ID (NPWP)	Permanent	Active if reports filed monthly
LKPM Report	Quarterly	Every 3 months via OSS RBA
KITAS (Investor / Working)	1–2 years	Renewal requires full tax compliance
BPJS Registration	Ongoing	Monthly contributions required

Read also: New Bali Laws in 2025, Tax & Accounting in Bali for Foreigners, Company Formation on Bali | KITAS.

Frequently Asked Questions

• Do I need to submit reports if my PT PMA had no income?
  Yes. Even zero-activity companies must file “zero reports” monthly and quarterly to keep NPWP and NIB active.
• Can reports be filed by a foreign director?
  Only through a certified local accountant or tax consultant with access to DJP Online.
• What happens if I miss LKPM for several quarters?
  BKPM may classify your PT PMA as inactive, suspend your NIB, and block future Investor KITAS sponsorships.

DDA Real Estate — Corporate Compliance You Can Trust

DDA Real Estate provides end-to-end compliance services for PT PMA owners in Bali:

• Monthly and annual tax filing via DJP Online & e-Faktur
• Quarterly LKPM reporting through OSS RBA
• Payroll and BPJS management
• Financial statement preparation and audits
• OSS data updates on OSS and BKPM

We handle reporting, so you can focus on growing your business — legally, efficiently, and stress-free.