Company Establishment Services Indonesia

Business Name Registration & Legalization

The process of legally establishing and registering a business entity in Indonesia through the Ministry of Law and Human Rights (Kemenkumham), OSS system, and other relevant authorities. Applies to both local companies (PT) and foreign-owned companies (PT PMA).

General Requirements

Proposed company name (minimum 3 words)
Copy of shareholders’ passports or ID cards (KTP)
NPWP (Tax ID) of founders/shareholders
Business activity classification (KBLI)
Company address / domicile
Email address and phone number
Capital structure information
Shareholding composition
Director and Commissioner information
Deed of Establishment drafted by a public notary
Power of attorney (if processed through a representative)

Company Name Rules

Minimum 3 distinct words
Use Latin alphabet letters
Not identical/similar to existing names
Not violate public order/morality
Not resemble government/international institutions
Relate to business activities
No meaningless number/letter combinations

Language Requirements

Local PT: Name must generally be in Bahasa Indonesia.

PT PMA: English or foreign-language names are generally permitted.

Requirements for Local PT

Minimum 2 shareholders
Minimum 1 Director & 1 Commissioner
Indonesian shareholders (individuals/entities)
Indonesian business address
Company domicile letter (if required)

Requirements for PT PMA

Foreign shareholders’ passports
Foreign investment structure
Minimum investment plan/capital requirements
Business activities open for foreign investment
Registered office address & UBO disclosure

Legalization & Registration Process

1

Company Name Reservation

Submitted to Kemenkumham. Checked for availability and compliance.

2

Drafting the Deed of Establishment

Public notary prepares Deed, Articles of Association, shareholding structure, & KBLI classification.

3

Ministry Legalization

Submitted to Kemenkumham. Receives SK Kemenkumham, granting legal entity status.

4

Tax Registration (NPWP)

Company obtains Corporate Tax Identification Number (NPWP).

5

Business Identification Number (NIB)

Register via OSS system. NIB functions as business registration, import ID, & basic license.

6

Additional Business Licenses

Depending on KBLI: operational/commercial licenses, PSE registration, Halal cert, or sector-specific permits.

Common Supporting Documents

Passport / KTP of shareholders
NPWP of founders
Company address documents & lease/virtual office agreement
Phone number and email address
Shareholding structure & capital statement letter
Passport photos of directors/commissioners
Business activity details (KBLI)

Estimated Processing Time

Name reservation: 1–3 business days
Deed & legalization: 5–7 business days
NIB registration: 3–5 business days

Overall incorporation: ~2–8 weeks depending on business type & licensing.

info Important Notes

Selecting the correct KBLI code is extremely important for licensing compliance.
Certain business sectors may have foreign ownership restrictions.
Some activities require a physical office instead of a virtual office.
Inaccurate classifications may create future licensing, OSS, or tax issues.
Digital platforms/websites may require PSE registration.

Consult for Business Name Registration arrow_forward

Deed of Establishment & Notarial Approval

A legal document prepared before a licensed Indonesian Notary to formally establish a company. The deed must obtain approval from the Ministry of Law and Human Rights (Kemenkumham) to grant legal entity status.

General Requirements

Proposed company name
Business activity classification (KBLI)
Company domicile / business address
Shareholding composition
Authorized and paid-up capital information
Identity documents of shareholders, Directors & Commissioners
NPWP (Tax Identification Number)
Email address and phone number
Draft Articles of Association
Power of Attorney (if represented by a consultant)

The deed must be prepared in Bahasa Indonesia before an Indonesian licensed Notary.

Individual Shareholders

Indonesian Citizens:

Copy of KTP (Indonesian ID Card)
NPWP
Residential address information

Foreign Nationals:

Passport copy
Overseas residential address
Tax identification number (if applicable)

Corporate Shareholders

Indonesian Corporate Shareholders:

Deed of Establishment & Articles of Association
Ministry Approval Decree (SK Kemenkumham)
NPWP & NIB
Board Resolution approving investment
Identity of authorized representatives

Foreign Corporate Shareholders:

Certificate of Incorporation & Company Profile
Apostilled/legalized company documents
Translated documents in Bahasa Indonesia

Information in the Deed

Company name & domicile
Business purposes, activities & KBLI classification
Capital structure & share ownership composition
Rights and obligations of shareholders
Appointment of Directors and Commissioners
Articles of Association

Additional for PT PMA

Foreign investment structure details
Beneficial Ownership (UBO) disclosure
Investment plan information
Foreign shareholders’ legalized documents
Foreign language document translations
Compliance with foreign ownership regulations

Notarial Approval Process

1

Company Name Reservation

Checked and reserved through Kemenkumham. Must comply with Indonesian naming regulations.

2

Drafting of the Deed

Licensed Notary prepares Deed of Establishment, Articles of Association, & corporate structure. Must be in Bahasa Indonesia.

3

Signing Before the Notary

Founders/shareholders or authorized representatives sign the deed. Becomes an official Notarial Deed.

4

Submission to Kemenkumham

Notary submits electronically via AHU Online System to obtain Ministerial approval.

5

Issuance of Approval Decree

Company receives SK Kemenkumham, officially granting legal entity status.

Estimated Processing Time

Name reservation: 1–3 business days
Drafting & signing: 1–5 business days
Ministerial approval: 2–7 business days

Timeline varies based on document completeness, company structure, & foreign ownership.

info Important Notes

Legal entity status is only granted after Ministerial approval.
Must be made before an Indonesian licensed Notary.
Foreign documents must be translated & legalized/apostilled.
Incorrect KBLI selection affects future licensing & OSS.
Approved deed is the primary basis for NIB, NPWP, & operational licenses.

Consult for Deed Approval arrow_forward

Business Permit (NIB)

A Business Identification Number (Nomor Induk Berusaha / NIB) is the primary business license and legal business identity issued through Indonesia’s OSS system. Required for companies to legally conduct business activities in Indonesia.

General Requirements for NIB Registration

Deed of Establishment (Akta Pendirian)
Ministry of Law & Human Rights Approval Decree (SK Kemenkumham)
Company NPWP (Tax Identification Number)
Company address / domicile
Business activity classification (KBLI)
Shareholding structure
Identity documents of shareholders, Directors & Commissioners
Email address and phone number
Capital structure information
OSS account access
Power of Attorney (if processed through a consultant)

Required for Local Companies (PT)

KTP of shareholders/directors
NPWP of shareholders/directors
Deed of Establishment & SK Kemenkumham
Company domicile information
Company phone number and email address
Business activity details (KBLI)

Required for PT PMA

Passport copies of foreign shareholders/directors
Foreign shareholders’ legal documents
Investment structure details & UBO disclosure
Registered office address
PT PMA Deed of Establishment
BKPM/OSS investment information & foreign capital statement

Information Required in OSS

Company legal name & business address
KBLI codes & business scale/risk classification
Investment value & number of employees
Business operational plan
Contact & tax information

What the NIB Functions As

Official business identity number
Company registration certificate
Import Identification Number (API)
Customs access registration
Access for additional business licensing

For many low-risk businesses, the NIB itself may already function as the primary business permit.

NIB Registration Process

1

Company Establishment

Complete Deed of Establishment, Ministry approval (SK Kemenkumham), and Company NPWP registration.

2

OSS Account Registration

Create an account through the OSS (Online Single Submission) System using company and tax information.

3

Input Company Data

Enter company details, shareholder information, KBLI codes, business activities, and investment data.

4

Risk Classification Assessment

OSS system automatically determines Low, Medium-Low, Medium-High, or High Risk classification. This dictates additional permit requirements.

5

NIB Issuance

Once approved, the OSS system issues the Business Identification Number (NIB) electronically through the portal.

Additional Licenses That May Be Required

Standard Certificates
Operational & Commercial Licenses
PSE Registration & Halal Certification
Environmental permits
Sector-specific approvals

Estimated Processing Time

Company legal establishment: 1–4 weeks
OSS registration & NIB issuance: 1–5 business days
Additional operational licenses: varies by sector

info Important Notes

Choosing the correct KBLI code is extremely important for licensing, taxation, and OSS compliance.
Some business sectors have foreign ownership restrictions for PT PMA companies.
Certain activities require additional operational permits beyond the NIB.
Digital businesses or online platforms may require PSE registration.
Address inconsistencies between OSS, NPWP, and company documents may cause delays.

Consult for NIB Registration arrow_forward

Tax ID (NPWP) Registration

An official tax identification number issued by the Directorate General of Taxes (DJP). Required for individuals and business entities to fulfill tax obligations and conduct legal financial activities in Indonesia.

General Requirements for NPWP Registration

Valid identification document (Passport or KTP)
KITAS / KITAP (for foreign nationals)
Taxpayer registration form
Residential or business address
Email address and phone number
Supporting employment or business documents
Power of Attorney (if processed through a representative)

Applications can be submitted online through the DJP/Coretax system or directly at the local Tax Office (KPP).

Requirements for Indonesian Citizens

KTP (Indonesian ID Card)
Family Card (KK)
Employment or business certificate (if applicable)

Requirements for Foreign Nationals

Passport copy
KITAS or KITAP
Work permit / employment letter
Sponsor or employer letter
Domicile certificate
Employer NPWP copy (if applicable)

Required for foreigners staying >183 days within a 12-month period.

Requirements for Corporate NPWP

Deed of Establishment & SK Kemenkumham
Company NIB & domicile address
Company email and phone number
KTP or passport of Directors
NPWP of responsible Director/Commissioner
Business activity details & company stamp

Additional for PT PMA

Passport copies of foreign shareholders/directors
Foreign corporate legal documents
Beneficial Ownership (UBO) information
Investment structure details
Registered office address & OSS/NIB docs

NPWP registration is mandatory for PT PMA companies operating in Indonesia.

NPWP Registration Process

1

Prepare Required Documents

Collect all identification, immigration, company, and supporting documents.

2

Submit Registration

Submit via DJP Online / Coretax System or directly at the local Tax Office (KPP).

3

Verification Process

Tax authorities verify identity, immigration status, business activities, domicile, and legal documents.

4

NPWP Issuance

Receive NPWP Number & Tax Registration Certificate (SKT). Uses 16-digit format or NIK integration for locals.

Functions of NPWP

Tax reporting and payment
Salary and payroll administration
Company licensing & OSS registration
Opening bank accounts & applying for loans
Business permit applications
Import/export activities

Estimated Processing Time

Online registration: 1–5 business days
Direct KPP registration: 1–3 business days

Depends on document completeness, data verification, and tax office jurisdiction.

info Important Notes

NPWP registration is generally free of charge through the official tax office.
Companies must file tax reports even with no business activity or profit.
Incorrect taxpayer data may cause Coretax or reporting issues.
Foreign nationals planning long-term residence/employment must register.
NPWP data must match immigration, company, and identity records.

Consult for NPWP Registration arrow_forward

Business Permit License

An official authorization that allows a company to legally conduct business operations in Indonesia. Issued through the OSS RBA system, requirements vary by business sector and risk classification.

General Requirements

Deed of Establishment & SK Kemenkumham
Business Identification Number (NIB) & Company NPWP
Company domicile / registered office address
Business activity classification (KBLI)
OSS account registration
Identity documents of Directors & Shareholders
Shareholding structure & business operational plan
Email, phone number & supporting business documents
Power of Attorney (if processed through a representative)

Low & Medium-Low Risk

Low-Risk: Generally requires NIB only. NIB functions as the business license.

Medium-Low Risk: Requires NIB + Standard Certificate (self-declared compliance).

Medium-High & High Risk

Medium-High Risk: Requires NIB + Verified Standard Certificate + technical verification.

High-Risk: Requires NIB + Business License + operational permits + sector-specific approvals.

Additional Supporting Documents

Environmental, Building (PBG), & Spatial (KKPR) Approvals
Operational feasibility & Standard Certificates
Technical recommendations & Industry-specific permits
Commercial, Health/Sanitary, & Import licenses
PSE Registration (for digital businesses)

Requirements for PT PMA

Passport copies of foreign shareholders/directors
Investment structure details & UBO disclosure
Foreign investment approval data
Registered office address & capital investment statement
Compliance with foreign ownership regulations

Business Permit License Process

1

Company Establishment

Complete Deed, SK Kemenkumham, NPWP, and NIB registration.

2

OSS Registration

Register through OSS RBA System using company and business activity information.

3

KBLI & Risk Assessment

OSS system determines risk classification, licensing requirements, and additional permits needed.

4

Submission of Supporting Documents

Upload legal company documents, technical approvals, and operational compliance documents.

5

Verification Process

Relevant ministries/agencies verify business activities, operational readiness, and technical compliance.

6

Issuance of Business Permit

OSS system issues Business License, Standard Certificate, Operational Permit, or sector-specific permits.

Examples of Sector Licenses

Restaurant, Tourism, & Construction permits
Healthcare & Education permits
Import/export & Financial services licenses
Food & beverage certifications
PSE registration for digital platforms

Estimated Processing Time

Low-risk business: 1–3 business days
Medium-risk business: 1–3 weeks
High-risk business: several weeks to months

Depends on business sector, technical approvals, and government verification.

info Important Notes

Choosing the correct KBLI code determines licensing obligations and risk classification.
Certain activities require physical office premises (virtual office not allowed).
Digital businesses may require mandatory PSE registration.
Incomplete OSS data may delay permits or create compliance issues.
Some licenses require field inspections, audits, or technical verification.

Consult for Business Permit License arrow_forward

Export Registration

The process of legally registering a business entity to conduct export activities from Indonesia. Exporters must comply with Indonesian trade, customs, taxation, and licensing regulations before exporting goods internationally.

General Requirements

Business Identification Number (NIB) & Tax ID (NPWP)
Company Deed of Establishment & SK Kemenkumham
Business License / OSS Registration
Company domicile / registered office address
Customs Registration Number (NIK Kepabeanan)
Business activity classification (KBLI)
Company email, phone & identity documents of Directors/Shareholders
Export-related operational permits (if applicable)
Power of Attorney (if processed through a representative)

1. NIB

Issued via OSS system. Functions as business identity, basic license, and access to customs & export licensing.

2. NPWP

Mandatory for taxation and customs administration purposes.

3. NIK Kepabeanan

Customs Registration Number issued by Directorate General of Customs & Excise. Mandatory before exporting.

Additional Export Licensing

Registered Exporter License (Eksportir Terdaftar)
Export Approval (Persetujuan Ekspor)
Sector-specific & ministry technical approvals
Commodity export approvals

Certain goods are classified as restricted, regulated, or requiring special approval.

Required Company Documents

Deed of Establishment & Articles of Association
SK Kemenkumham, NIB, NPWP & OSS docs
Company profile & KBLI details
Company address & lease/domicile documents

Required Customs & Export Documents

Commercial Invoice & Packing List
Bill of Lading / Airway Bill
Export Declaration (PEB)
Certificate of Origin (COO)
Export Approval & shipping instructions
Customs clearance documents

Requirements for PT PMA

Foreign shareholder passport copies
Investment structure & approval documents
Beneficial Ownership (UBO) disclosure
Registered office address & PT PMA legal docs

PT PMA may legally export provided they comply with OSS & export licensing regulations.

Export Registration Process

1

Company Legal Establishment

Complete Deed, SK Kemenkumham, NPWP, and NIB registration.

2

OSS Registration

Register via OSS system to obtain NIB and related business licensing access.

3

Customs Registration (NIK)

Apply for Customs Registration Number through Directorate General of Customs & Excise.

4

INATRADE / SINSW Registration

For regulated products, register via INATRADE system & Indonesia National Single Window.

5

Export License Verification

Ministries verify commodity classifications, export eligibility, technical compliance & customs requirements.

6

Export Approval Issuance

Obtain export permits, registered exporter status, and commodity export approvals.

Estimated Processing Time

NIB registration: 1–5 business days
Customs registration (NIK): 3–14 business days
Export permit approvals: varies by commodity & ministry verification

Regulated products may require longer processing times.

info Important Notes

Valid NIB is mandatory before conducting export activities.
Certain commodities require additional approvals from Ministry of Trade or other agencies.
Incorrect HS Code or KBLI classification may delay clearance or licensing.
Export documentation must match customs declarations to avoid penalties.
Mining, forestry, food, agriculture & strategic commodities may require technical permits/inspections.

Consult for Export Registration arrow_forward

Monthly & Yearly Tax Report

Mandatory tax filing obligations for individuals and companies registered with the Directorate General of Taxes (DJP). Businesses must submit both monthly tax reports (SPT Masa) and annual tax reports (SPT Tahunan).

General Requirements for Tax Reporting

NPWP (Tax Identification Number) & SKT (Tax Registration Certificate)
EFIN / Electronic Filing Identification Number
Company legal documents & financial statements
Income, expense, payroll records & bank statements
Tax payment receipts (ID Billing / SSP)
VAT records (if PKP registered) & employee tax data
Accounting reports, supporting invoices & receipts
Access to DJP Online / Coretax system
Power of Attorney (if handled by a tax consultant)

Common Monthly Tax Types (SPT Masa)

PPh 21 (Employee Income Tax)
PPh 23 (Withholding Tax on services/dividends)
PPh 25 (Monthly Corporate Income Tax Installments)
PPh 4(2) Final Tax
VAT / PPN Reporting
Import-related taxes (if applicable)

Mandatory every month, even with zero income ("Nihil" reporting).

Documents for Monthly Reporting

Company NPWP & EFIN / Coretax access
Employee payroll data, NPWP/NIK/passport copies
Salary, allowance details & tax invoices (e-Faktur)
Vendor invoices & withholding tax slips
Bank payment receipts & monthly transaction records
VAT transaction data (for PKP companies)

Monthly Tax Reporting Deadlines

Tax payment: before the 15th of following month
Monthly filing (SPT Masa): before the 20th of following month
VAT reporting: by the end of following month

Annual Tax Reporting (SPT Tahunan)

Summarizes yearly income, expenses, assets, liabilities, taxes paid & financial activities.

Required for both individuals and companies with NPWP.

Corporate Annual Tax Documents

Company NPWP, EFIN / Coretax access
Annual financial statements, P&L, Balance Sheet
General ledger, trial balance & monthly SPT Masa
Tax payment receipts & bank statements
Asset list, shareholder info & payroll summary
Supporting accounting records & SPT 1771 form

Individual Annual Tax Documents

NPWP / NIK & EFIN / Coretax access
Salary slips & Form 1721 A1/A2
Bank account information
Asset and liability information
Investment & additional income records
Family dependent information

Annual Tax Reporting Deadlines

Individual Annual Tax Return: no later than March 31
Corporate Annual Tax Return: no later than April 30

Or within 3 months after fiscal year-end for individuals; 4 months for companies.

Tax Reporting Process

1

Prepare Financial & Tax Documents

Collect accounting records, invoices, payroll data, and supporting tax documents.

2

Tax Calculation

Calculate income tax liabilities, VAT obligations, withholding taxes, and corporate income tax installments.

3

Tax Payment

Payments made through designated banks, DJP payment systems, or billing codes (ID Billing).

4

Tax Filing Submission

Submit reports electronically via DJP Online, Coretax System, e-Bupot, or e-Faktur systems.

5

Verification & Record Keeping

Maintain financial records, supporting invoices, tax filings, payment receipts & accounting documents for potential audits.

Penalties for Late Filing

IDR 100,000 for late monthly income tax reports
IDR 500,000 for late VAT reports
IDR 1,000,000 for late corporate annual tax reports
Interest penalties for late tax payments

info Important Notes

Companies must submit reports even with zero income ("Nihil" reporting).
Indonesia uses a self-assessment system: taxpayers calculate, pay & report their own taxes.
Coretax & NIK-NPWP integration makes data consistency increasingly important.
PKP (VAT Taxable Entrepreneurs) must comply with VAT reporting obligations.
Maintain complete documentation to avoid audits, penalties, or compliance issues.

Consult for Tax Reporting arrow_forward