Company Incorporation in Indonesia
Formation of an Indonesian company — a licensed Indonesian notary drafts the deed of establishment (akta pendirian) in Indonesian, the Ministry of Law (Kemenkumham) issues the legal-entity approval decree (SK pengesahan badan hukum) via AHU Online, and the risk-based OSS system issues the 13-digit business identification number (NIB) and risk-based licences. A domestic PT is closed to foreign owners; foreign investment uses a PT PMA, whose foreign ownership is governed per business line (KBLI) by the Positive Investment List (Perpres 10/2021 as amended by Perpres 49/2021). A single Indonesian founder of a micro/small business can instead register a PT Perorangan by online statement, without a notarial deed.
14–45 business days
IDR
Compare the structures
Every column is a vehicle you can actually incorporate here, and each is bought on its own terms. Every fact carries where it was read: on the authority’s own page, or — marked Indicative — on a filing platform or publication we name and link. Anything we could not read anywhere is marked Pending verification and confirmed with the authority before you pay.
| PT (Perseroan Terbatas) — local private limited companyIndonesian-owned businesses — the standard domestic limited-liability vehicle; closed to foreign shareholders | PT PMA (Penanaman Modal Asing) — foreign-owned PTAny operating company with foreign shareholders; foreign ownership per KBLI is set by the Positive Investment List | PT Perorangan — individual / micro PTA single Indonesian founder formalising a micro or small enterprise (UMK) with limited liability, by online statement not a notarial deed | CV (Commanditaire Vennootschap) - limited partnershipSmall and medium Indonesian-owned businesses wanting a simpler, cheaper vehicle than a PT | Representative Office (KPPA - Kantor Perwakilan Perusahaan Asing)A foreign company wanting a non-trading presence for market research, liaison and supervision | Branch of a foreign companyLimited situations where sector rules specifically permit a foreign branch | |
|---|---|---|---|---|---|---|
| Minimum owners | 2 | 2 | 1 | 2 | 1 | 1 |
| Maximum owners | Pending verification | Pending verification | 1 | Pending verification | Pending verification | Pending verification |
| Minimum directors | 1 | 1 | 1 | Pending verification | Pending verification | Pending verification |
| Liability | limited | limited | limited | unlimited | unlimitedn/a | unlimited |
| Foreign ownership | No | Yes | No | No | Yes | Yes |
| Tax treatment | Corporate income tax (PPh Badan) at 22% (Law 6/2023 / HPP Law). SMEs with gross turnover up to IDR 4.8 billion may use t… | Same as a domestic PT: corporate income tax (PPh Badan) 22%. A PT PMA is an Indonesian tax resident. The SME 0.5% final … | Taxed as a company but typically eligible for the 0.5% final MSME tax (PP 55/2022) given the micro/small turnover ceilin… | The CV is a taxable entity; its profits are taxed at the entity level (corporate framework) and distributions to partner… | A KPPA may not generate revenue or conclude contracts, so it generally has no Indonesian corporate income tax on trading… | Where permitted, a branch of a foreign company is taxed as a permanent establishment (BUT - Bentuk Usaha Tetap) at the 2… |
| Audit required | Pending verification | Yes | No | Pending verification | Pending verification | Pending verification |
| Audit threshold | A financial-statement audit is required for companies meeting the UU PT / Kepmenperindag criteria (e.g. companies holdin… | In practice a PT PMA is treated as an entity that must maintain audited financial statements (it meets the public-intere… | No audit obligation at the micro/small scale. | Pending verification | Pending verification | Pending verification |
| Annual compliance | Medium | High | Low | Low | Low | High |
| Typical use | A domestically-owned trading, services or manufacturing company. A local PT (PT PMDN) cannot have foreign shareholders; … | The mandatory vehicle for foreign direct investment into an operating Indonesian company (as opposed to a mere represent… | A solo Indonesian entrepreneur formalising a micro/small business (UMK) with a single-person limited-liability company c… | A locally-owned trading or services SME with active managing partners and silent (limited) partners; popular because it … | A foreign parent testing the Indonesian market or supervising its Indonesian affiliates without operating or invoicing l… | Sector-specific foreign branches (e.g. certain banking, oil & gas, or foreign construction service providers) where a br… |
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
Deed of establishment (akta pendirian) with the articles, drafted in Indonesian and signed before a licensed Indonesian notary
Mandatory for a PT/PT PMA; a PT Perorangan is instead created by an online registration statement (pernyataan pendirian) via AHU with no notarial deed.
Identity of each shareholder — KTP + NPWP (Indonesian) or passport (foreign)
Per shareholder. A PT/PT PMA needs at least two shareholders; a PT Perorangan has a single Indonesian-citizen founder who is also the director.
Appointment and identity of each director (Direksi) and commissioner (Komisaris)
Per director and per commissioner (at least one each for a PT/PT PMA); NPWP required, and a foreign individual working locally needs a KITAS/work permit.
Registered-office evidence (domicile / lease)
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| Company name reservation (AHU Online) — Ministry of Law PNBPName approval typically takes 1–3 business days. Confirmed at quote against ahu.go.id — not a firm figure. | Confirmed before payment |
| Legal-entity approval decree (SK pengesahan badan hukum) — Ministry of Law PNBPA PNBP fee is payable to Kemenkumham for the SK that confers legal personality; the SK is typically issued within 24–48 hours of the notary's electronic submission. Amount not disclosed by the portal; confirmed at quote against ahu.go.id. | Confirmed before payment |
| Notary fee for the deed of establishment (akta pendirian)Not a government fee — a notary's professional charge, commercially set. Unavoidable because the deed must be drafted in Indonesian and signed before a licensed Indonesian notary. | Confirmed before payment |
| NIB (business identification number) via OSS-RBADownstream risk-based/sector permits and local levies may carry separate charges by KBLI. Confirmed at quote. | Confirmed before payment |
| PT PMA minimum capital / investment commitmentNot a government fee, but capital thresholds must be satisfied: the long-standing rule is an investment PLAN of MORE THAN IDR 10 billion per KBLI per location (excluding land and buildings), with minimum PAID-UP capital reportedly reduced to IDR 2.5 billion under BKPM Regulation 5/2025. Both figures come from BKPM-summary/provider sources, not a fetched regulation PDF; confirmed at quote — never published as firm. | Confirmed before payment |
| Comriq professional fee | Fixed fee within 1 business day |
How it runs
You will see these exact stages update in your client portal as we progress.
Name Reserved
Reserve and obtain approval of the company name through the Ministry of Law's AHU Online (typically 1–3 business days).
Deed Signed
A licensed Indonesian notary drafts the akta pendirian in Indonesian — shareholders, directors, commissioners, capital and KBLI activities — and it is signed before the notary (not required for a PT Perorangan).
Legal Entity Approved
The notary submits to Kemenkumham via AHU; the SK pengesahan badan hukum (decree conferring legal personality) is issued, typically within 24–48 hours.
Tax Registered (NPWP)
The company is registered for its tax identification number (NPWP) with the DGT; PKP (VAT) registration follows if turnover exceeds / is expected to exceed IDR 4.8 billion or on voluntary election.
NIB Issued via OSS
Registration in the risk-based OSS system issues the 13-digit NIB and the applicable risk-based business licences; a PT PMA additionally begins quarterly LKPM investment reporting.
Indicative guidance — confirmed before payment
Requirements and statutory fees are set by Indonesian notary (akta pendirian) → Ministry of Law via AHU Online (SK pengesahan) → OSS-RBA / BKPM (NIB) and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.