Annual report · 2026 rules

Your company's annual report — filed before it freezes your company.

Since the new 2026 rules, every company registered in Indonesia — foreign or local — must submit its annual report to the Ministry of Law through SABH. Miss it, and changes to your directors, shares or articles can be blocked. We prepare, notarise and file it for you.

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FY 2025 deadline: end of October 2026
PT PMA and local companies
RUPS & notary included

Deadline alert

The FY 2025 annual report is due by the end of October 2026.

Financial statements for 2025
Annual General Meeting (RUPS) resolution
Notarised and filed in SABH
Sanctions apply from 1 November 2026

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In short: All companies registered in Indonesia, including foreign-owned PT PMA, must submit an annual report (Laporan Tahunan) to the Ministry of Law through the SABH system under Company Law No. 40/2007 and Minister of Law Regulation No. 49/2025. The normal deadline is 30 June each year; the report for financial year 2025 has a one-off extension to the end of October 2026, with sanctions from 1 November 2026. Sam Consulting prepares the report, organises the shareholders' approval (RUPS), coordinates the notary and files it in SABH.

At a glance

The annual report rules in one table

Topic	What you need to know
Who must file	All companies registered in Indonesia: PT PMA (foreign) and PT PMDN (local), without exception.
Legal basis	Company Law No. 40 of 2007 and Minister of Law Regulation No. 49 of 2025.
Where	Submitted digitally through SABH, the Ministry of Law's legal-entity system (AHU). Paper filings are not accepted.
When	Normally by 30 June each year. FY 2025: extended to the end of October 2026.
What it contains	Financial statements, the board of directors' report, shareholder and management details, and the company's main activities.
Audit	Required when assets or sales reach IDR 50 billion or more, or for public, listed or state-owned companies (Company Law, Art. 68).

Why it matters

What happens if you don't file?

There is no direct fine — instead, the report freezes your company's ability to act.

Corporate changes blocked

Changing directors or commissioners, transferring shares or amending your articles can be refused until the report is filed (sanctions from 1 November 2026).

Restricted online services

Access to some Ministry of Law electronic services can be suspended for your company.

Deals and financing delayed

Investors, banks and buyers check your legal record first. A missing report slows down every deal.

What we handle

Your annual report, end to end

We follow the correct sequence so your report is accepted the first time.

Status review

Check of your legal records and past filings
List of missing items
Timeline to the deadline

Financial statements

Preparation or review of the year's statements
Coordination with a public accountant if an audit is required

Directors' report

Drafting of the annual report document
Company activities and performance
Shareholder and management data

RUPS approval

Annual General Meeting resolutions
Circular resolutions for shareholders abroad
Signing coordination

Notary & SABH

Notarisation of the resolutions
Submission in SABH
Confirmation from AHU

Next year

Reminder before the next 30 June deadline
Documents archived in our client app

The golden rule

The order that gets your report accepted

Skipping a step is the most common reason filings are rejected.

Step	What happens	Who
1. Financial statements	Close the financial year and prepare (or audit) the statements	Accountant
2. Annual report	Directors prepare the annual report	Directors · Sam Consulting
3. RUPS	Shareholders approve the report and statements	Shareholders
4. Notary	Resolutions are notarised	Notary
5. SABH	Report is submitted in the Ministry of Law system	Sam Consulting
6. AHU confirmation	Confirmation usually within about 7 working days	Ministry of Law

Key dates: 30 June (normal annual deadline) · end of October 2026 (FY 2025 extension) · 1 November 2026 (sanctions start).

Who it's for

Who must file?

PT PMA

Every foreign-owned company — including those with no revenue yet.

PT PMDN and local PT

The obligation applies to all registered companies, not only foreign investors.

Companies planning changes

Selling shares, changing directors or bringing in investors? File first, or the change may be refused.

How it works

How we file your annual report

Free status check

We check whether your company has filed and what is missing.

Document list

You get a simple checklist and a fixed quote.

Prepare & approve

We prepare the report and RUPS resolutions and coordinate signatures.

Notarise & file

We notarise, submit in SABH and send you the AHU confirmation.

Check my annual reportFree first call · No commitment · Reply within working hours

Your options

Filing it yourself vs. with an agency vs. with us

The annual report involves an accountant, shareholders, a notary and the Ministry of Law system. Here's how the options compare.

	Do it yourself	Typical agency	Sam Consulting
Knows which rules apply to your company	✗ You research it yourself	~ Generic checklist	✓ Reviewed for your KBLI, size and setup
Works in Indonesian systems (OSS, Coretax, AHU)	~ Indonesian-language portals	✓ Yes	✓ Yes — and we explain every step in English
Reminders before deadlines	✗ Your own calendar	~ Sometimes	✓ Built into our client app
One contact for tax, legal and immigration	✗ Several agents	~ Usually separate teams	✓ One account manager
Price clarity	~ Hidden time cost	~ Often "from" pricing	✓ Fixed, written quote before work starts

Ways to work with us

This year's report — or every year, automatically

Single filing

For companies that need this year's report done.

FY annual report via SABH
RUPS resolution
Notary coordination
AHU confirmation

Get a quote

Yearly reporting plan

Annual report and LKPM reports, every year.

Annual report every year
All LKPM investment reports
Reminders in our client app
Can be combined with tax & accounting

Get a quote

Every quote is fixed and in writing before work starts. Government and notary fees are listed separately, at cost.

FAQ

Annual report questions

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Is the annual report mandatory for PT PMA?

Yes. It applies to all companies registered in Indonesia, foreign-owned (PT PMA) and local (PT PMDN), under Company Law No. 40/2007 and Minister of Law Regulation No. 49/2025.

What is the deadline for the 2025 annual report?

The normal deadline is 30 June each year. For financial year 2025, the deadline was extended to the end of October 2026, and sanctions apply from 1 November 2026.

Is there a fine for not filing?

There is no direct financial fine. Instead, key corporate actions — such as changing directors, transferring shares or amending the articles — can be blocked until the report is filed.

Does my company need an audit?

An audit by a public accountant is required if assets or sales are IDR 50 billion or more, or if the company manages public funds, is listed or is state-owned. Otherwise, unaudited statements are generally used.

My shareholders are abroad. Can the RUPS be done remotely?

Yes. Shareholders can approve the report through a circular resolution signed remotely; we prepare the documents and coordinate the notary.

Is the annual report the same as the LKPM?

No. The annual report goes to the Ministry of Law via SABH once a year. LKPM is a separate investment activity report filed in OSS, usually every quarter. Most PT PMA need both.

Related services

Don't let a missing report freeze your company.

Send us your company name and we'll check your annual report status for free — and tell you exactly what's needed before the deadline.

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Free first call — no commitment
Fixed, written quote before any work
One account manager for your whole file
Office in Central Jakarta since 2015

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