A plain-English guide to Indonesia's three property taxes — PBB, Transfer Tax, and BPHTB — for expats and foreign buyers. Rates, who pays, and when. Updated 2026.
Once your PT PMA is established in Indonesia, the work isn’t over.
Each month, your company must submit various reports and stay compliant with accounting, tax, and legal obligations. If you skip or delay these requirements, you risk fines, NIB revocation, or worse — becoming flagged as non-operational by the Indonesian government.
Monthly compliance refers to the required reporting and filings that your company must complete each month, even if you're not yet generating revenue.
These include:
Every PT PMA must submit monthly tax and payroll reports to remain in good standing — regardless of activity level.
If your company is dormant, you still need to file a Nihil (zero) report to show compliance.
Failing to file your monthly reports can lead to:
At Smart Advisory Solutions, our monthly compliance package includes:
Many local agents simply file taxes — but don’t review your data, offer advice, or correct issues. At SAS, we take a consultative approach, helping you:
Monthly compliance isn’t just paperwork — it’s the foundation of a healthy business.
It proves to the government (and potential investors or buyers) that your company is active, transparent, and operating legally.
Let Smart Advisory Solutions take it off your plate — so you can focus on growing your business.
A plain-English guide to Indonesia's three property taxes — PBB, Transfer Tax, and BPHTB — for expats and foreign buyers. Rates, who pays, and when. Updated 2026.
Indonesia has introduced enforceable sanctions for late annual report submissions under Regulation 49/2025. Learn what companies must do to remain compliant.
BKPM Regulation No. 5 of 2025: New PT PMA Capital Rules Explained
