Business Inspections in Bali: What PT PMA Companies Should Check in 2026

In 2026, business inspections in Bali do not target only companies operating completely without documents.

A registered PT PMA may also face risk if the company documents do not match how the business actually operates.

A company may have an NIB, be registered in OSS, hold a corporate bank account, and maintain attractive social media pages. But if the official business activity code does not match the actual services, investment reports are not filed, a foreign national works outside the scope of their immigration status, and taxes do not reflect real turnover, an inspection may lead to problems.

The main mistake is assuming that having an NIB alone protects the business.
It does not protect the business by itself.

An NIB is only the company’s basic business identification number. It does not prove that the PT PMA selected the correct business activity codes, obtained the required permits, filed reports, or reflects its actual business activity correctly in the documents.

In 2026, companies are not assessed based on a single document.

Authorities review the overall picture:

OSS;
KBLI;
licenses;
LKPM;
taxes;
roles of foreign nationals;
website;
social media;
agreements;
actual business activity.

The Key Points in Simple Terms

If you have a PT PMA in Bali, you should regularly check whether the company “on paper” matches what it actually does.

Authorities may check:

what activity the company officially declares in OSS;
which business activity codes have been selected;
which permits are required for those codes;
whether the company files investment reports;
whether the foreign national’s role matches the basis of their visa or KITAS;
whether the company conducts real business activity;
whether the website, social media, agreements, and advertisements match the documents;
whether taxes reflect the real operations.

Since 2025, Indonesia has applied PP 28/2025 on risk-based business licensing.

This regulation covers:

basic requirements;
business licenses;
additional permits for business activities;
OSS;
supervision;
assessment;
sanctions;
other elements of the licensing system.

It replaced the previous PP 5/2021.
In 2025, a new procedure was also introduced through Permeninves/BKPM No. 5 Tahun 2025. It regulates business licensing through OSS, supervision, cancellation and revocation of licenses, sanctions, and other procedures.

For businesses in Bali, this means one simple thing:
you cannot open a company and then forget about it.

If you changed the business activity, started selling different services, added a new product, hired a foreign national, changed address, stopped filing LKPM reports, or maintain public-facing channels that do not match the company documents, the structure should be reviewed as soon as possible.

Do not wait for an inspection.
Otherwise, the inspection itself will show where the company no longer matches reality.

02

Who Should Read This Article

This article is relevant if:

you already have a PT PMA in Bali;
you have not compared the company documents with the actual business activity for a long time;
you selected KBLI for one business model, but the activity later changed;
you involve foreign nationals in operational work;
you registered a foreign national as an investor, but they actually sell, manage, meet clients, or run processes;
you are not sure whether LKPM reports have been filed;
you do not know the status of your reports in OSS;
your website, Instagram, Airbnb, Booking.com, Google Maps, or advertisements describe the business more broadly than the company documents;
you opened a company but are not yet actively operating;
you lease an office, villa, premises, or vehicles, but have not checked how this is reflected in the documents and taxes.

If even one of these points applies, it is better to review your PT PMA in advance.

03

Why Business Inspections in Bali Have Become Stricter

In the past, many foreign business owners thought:
“We have a company, an NIB, and a folder with documents. So everything is fine.”

In 2026, this approach no longer works.

Government systems and inspection authorities do not look only at the fact of registration.

They check consistency:

what the company declared in OSS;
what it actually does;
which permits it obtained;
which reports it filed;
what roles foreign nationals perform.

PP 28/2025 directly relates to risk-based business licensing and includes supervision, sanctions, OSS, and permits for conducting business activity.
The new BKPM 5/2025 procedure also regulates supervision, cancellation and revocation of licenses, sanctions, and OSS procedures.

In Bali, another factor has been added: authorities pay special attention to foreign-owned businesses in tourism, vehicle rental, accommodation, and related sectors.
In 2025, Bali Governor Wayan Koster publicly spoke about complaints from local business owners regarding foreign businesses that allegedly used gaps in OSS, operated without real presence, or pushed out local companies.

Bali authorities also stated that they would review licenses, verify companies in practice, and address “ghost companies” that exist in OSS but have no real on-site activity.

In 2026, control over foreign nationals in Bali has also been strengthened through separate digital tools.
For example, in March 2026, Bali authorities introduced Cakrawasi, a system intended to centralize and speed up monitoring of foreign nationals, their location, and their activity on the island.

For the owner of a PT PMA, the conclusion is simple:
a company can no longer be left in an unclear or unsupported condition.
You should understand exactly what is written in OSS, what the company reports, and what is visible externally through the website, social media, advertisements, and real operations.

04

Which Authorities May Inspect
a Business

A business inspection in Bali does not always come from one authority.
Depending on the sector, company status, employees, foreign nationals, and licenses, different authorities may review the business.

Immigration

What foreign nationals actually do and whether their activity matches their visa or KITAS

OSS / BKPM

Whether company data, business activity codes, permits, and reports comply with requirements

Local authorities and public order agencies

Violations related to the business location, foreign workers, local rules, and public order

Tax authority

Whether operations, agreements, payments, and tax reporting match

Sector-specific authorities

Whether the business complies with requirements for a specific sector, such as tourism, accommodation, transport, construction, restaurants, real estate, and others

Immigration checks not only whether a visa or KITAS exists. Indonesian immigration law includes supervision of the location and activities of foreign nationals in Indonesia.

This means that an officer may look not only at the document, but also at the person’s actual work.
If a foreign national is registered as an investor but works every day as an operational manager, salesperson, guide, administrator, or service provider, this creates risk.

In 2025, immigration authorities already conducted inspections of foreign-invested companies and foreign nationals suspected of violating the rules.

In one official announcement, Imigrasi reported inspections of PMA companies, suspicions of fictitious activity, and a recommendation to revoke the NIB of 12 companies after an on-site inspection.
Local authorities in Bali also inspect businesses that use foreign workers.

Satpol PP Bali published information about an on-site inspection of companies in Badung, where officers checked foreign workers, visas, and work permits.

Therefore, reviewing a PT PMA is not only about the “company folder.”
It also involves:

people;
their roles;
actual work;
agreements;
permits;
website;
payments.

05

What Is Checked First

Whether KBLI Matches the Actual Activity
KBLI is the official business activity code of the company.

In simple terms, the government looks at KBLI to understand what the company is allowed to do.

If OSS states one type of activity, but the company actually sells different services, this creates risk.

For example:
- the company is registered for consulting but actually manages villas;
- the company declares one type of tourism activity but sells another format of services;
- the company is structured for one rental model but social media promotes a full commercial service;
- the company added a new product but did not update its business activity codes.
For a PT PMA, KBLI is especially important.

For foreign-owned companies in Indonesia, it is not only the code itself that matters, but also:
- project scale;
- location;
- permits;
- whether the activity is available to foreign capital.
Based on the review of KBLI 2025 and PP 28/2025 changes, for PMA companies, the minimum investment plan is generally reviewed for each 5-digit KBLI and each location, above IDR 10 billion excluding land and buildings, unless specific sector rules provide otherwise.

This does not mean that an inspector will ask only about the investment amount.

However, if the business scale, business activity codes, and declared structure do not match, questions may arise more quickly.
Whether the Company Files LKPM Reports
LKPM is the company’s investment activity report.

If your PT PMA is required to file this report, it should not be ignored simply because the company is “not active yet” or “has not reached profit.”

Authorities may check:
- whether the report was filed;
- for which periods;
- the report status;
- whether the report data matches the company’s activity;
- whether there is movement in investment, employees, production, or operations.
For business safety, it is better when the report status is Disetujui, meaning approved.
If LKPM reports have not been filed, the company may receive notifications, warnings, and further sanctions.
Whether the Foreign National’s Role Matches Their Status

If a foreign national stays in Indonesia under Investor KITAS, an officer may check whether the person acts as an investor, director, commissioner, or actually performs employee-level work.

Imigrasi has explained that a foreign investor with the role of director or commissioner may perform supervision, development, and company management functions within that corporate role.

If a foreign national is registered as an investor but in practice works as a manager, salesperson, guide, administrator, or service provider, the company faces risk.
Whether Documents, Website, Social Media, and Advertisements Match
An inspector may look beyond OSS.

They may review:
- company website;
- Instagram;
- Google Maps;
- advertisements;
- Airbnb or Booking.com;
- agreements;
- price list;
- WhatsApp communication with clients;
- actual place of business.
If the documents show one service while public-facing channels sell another, the company itself creates evidence of the inconsistency.

For example, in OSS the company appears to provide consulting services, but Instagram sells tours, scooter rentals, villa management, or guest accommodation.

This kind of mismatch should be corrected before an inspection.
Whether the Tax Position Reflects Reality

The tax authority does not check only the annual tax return.

Since 2025, tax administration has operated through Coretax DJP.
DJP describes Coretax as a new integrated tax administration system through which tax processes are handled.

For a company, this means that agreements, payments, reporting, withholding taxes, and annual tax returns should be consistent.
If the company shows active sales on social media, receives payments, works with contractors, and rents premises, but tax reporting is almost empty, this creates an obvious question.

Under the standard rule, a company’s annual tax return is filed by 30 April after the end of the tax year.
For 2025 tax reporting, DJP separately provided relief and extended the deadline to 31 May 2026.

06

Where PT PMA Companies Most Often Run Into Problems

The Company Selected KBLI “for Registration,” Not for the Actual Business

This is one of the most common mistakes.

At the beginning, the business owner wants to open the company as quickly as possible.
A code is selected because it is easier to register and seems close enough to the business.

Then the business starts operating differently:

it adds new services;
changes its model;
moves into tourism;
enters real estate;
starts rental activity;
manages properties;
begins online sales.

The company remains under the old code.
On paper, it is one business.
On social media, it is another.
In practice, it may be a third.

An inspector sees exactly this gap.

The Company Does Not File LKPM Reports

A typical situation looks like this:
A PT PMA has been operating for a year and a half. It has an NIB. It has clients. But no one has filed LKPM reports because the owner “did not know it was mandatory.”

Then the company receives a notification through OSS or at its registered address.
The owner finds out late because no one actually uses that address.
The response deadline passes.
The system escalates the violation.

This is not always a story about intentional wrongdoing.

It is a common problem for a business that opened a company but did not set up ongoing compliance support.

The Registered Address Exists Only for Documents

If the company lists an address, but no one receives letters there, stores documents there, or can explain the activity there, the company creates risk for itself.

An inspection may come not only physically to the office, but also through notifications, requests, and letters.

If the company misses a notification because “no one checked the address,” this is not a defense.

For the system, the notification has already been sent.

The Foreign National Works Outside the Scope of Their Status

In the documents, the person is an investor.

In reality, they sell services every day, handle clients, manage the operational team, meet guests, or work as an administrator.

For immigration, the real activity matters more than a title that looks good on paper.
If the person’s role does not match their status, the company should resolve this before an inspection.

Taxes Do Not Match Turnover

The company actively sells services, runs advertising, receives payments, pays contractors, and leases premises.

But there is almost no activity in the tax reports.

In 2026, this is a weak point.
Coretax DJP has increased transparency in tax processes. If the company operates a real business but the documents and reports do not show it, tax questions may arise more quickly.

The Website and Social Media Promise More Than the Company Is Allowed to Do

A common mistake made by owners and marketing teams is promoting everything that sells without checking it against the company documents.

The problem is that the website and social media are public evidence of what the company does.

If OSS shows one profile and Instagram shows another, an inspector is not required to accept the explanation that “it is just marketing.”

07

How to Check the Business
in 20 Minutes

This does not replace a full audit.
However, this self-check can quickly show where your PT PMA may already have weak points.
Answer ten questions.

Does the actual activity match the KBLI in OSS?

The company may be operating outside its permitted profile

Are all main services reflected in the documents?

The website and sales may go beyond the permitted activity

Does the company file LKPM reports?

OSS may record a reporting violation

Does the latest LKPM report have approved status?

The report may not have been accepted or may require correction

Is the registered address actually controlled?

The company may miss notices and requests

Does the foreign national perform a role that matches their KITAS or visa?

Immigration may identify a mismatch in actual activity

Do taxes reflect real operations?

The tax authority may see a gap between sales and reporting

Do the website and social media describe the same business as OSS?

Public-facing channels may show a mismatch

Do agreements match the permitted activity?

Client documents may contradict OSS

Can one person in the company quickly show the documents and explain the structure?

During an inspection, the team may give inconsistent answers

If you answer “not sure” to even one question, do not wait for an inspection.
First, review the documents, roles, reporting, and public-facing materials.

08

Which Documents Should
Be Kept Ready

During an inspection, the company that loses is not only the one without documents.
It may also be the company that cannot quickly show a complete and consistent picture.

Keep the following in one place:

PT PMA documents;
NIB;
OSS data;
selected KBLI;
additional permits, if required;
LKPM reports and their statuses;
tax documents;
lease agreements;
client agreements;
contractor agreements;
employee documents;
documents related to foreign nationals;
visas, KITAS, and legal bases for stay;
confirmations of corporate payments;
description of the company’s actual activity.

Assign one responsible person.

This person should understand:

where the documents are stored;
what the documents say;
how the company actually operates.

If, during an inspection, the director says one thing, the manager says another, the accountant says a third thing, and social media shows a fourth, the company creates its own problem.
That situation can quickly become a difficult chain of follow-up questions.

09

What Happens If Violations
Are Found

Not every violation means that the company will be closed immediately.
Under PP 28/2025 and the new OSS procedure, the system includes supervision and sanctions.
BKPM 5/2025 also regulates cancellation, revocation of licenses, and sanction procedures.

In practice, the process may look like this:

The inspector records a violation;

The company receives a notice or request;

The company is given a deadline to respond or correct the issue;

If the company does not respond, the violation moves forward;

The sanctions become more serious;

In the worst case, the company may face suspension, revocation of permits, or NIB-related problems.

For foreign nationals, there is a separate immigration risk.

If an inspection shows that a foreign national is performing activity that does not match their visa or KITAS, the situation may become an immigration violation.

Immigration supervision law directly includes control over the activities of foreign nationals in Indonesia.
In 2026, the main risk is not the inspection itself.

The main risk is waiting until the inspection begins.

When the company knows its weak points in advance, it can:

correct documents;
update data;
file reports;
align the website and agreements with one consistent business description.

When the inspection has already started, there is less time and the cost of mistakes is higher.

10

How Sunrise Business Helps Prepare a PT PMA for Inspection

We begin by checking whether the full company structure matches how the business actually operates.

Sunrise Business helps review:

PT PMA and corporate documents;
selected KBLI;
whether KBLI matches the actual business activity;
OSS data;
required permits;
LKPM reports and their status;
registered address;
roles of foreign nationals;
visas and KITAS;
agreements;
tax position;
website, social media, and public business description.

After the review, it becomes clear:

where the company already has risk;
what should be corrected urgently;
which documents should be updated;
which reports should be checked;
which foreign national’s role should be reviewed;
which public-facing materials contradict the documents;
how to prepare for a possible inspection.

Our task is not simply to “check documents.”
The real question is whether your PT PMA can withstand an actual inspection involving:

OSS;
KBLI;
LKPM reports;
taxes;
roles of foreign nationals;
actual business activity.

If you already suspect that the documents may be outdated, it is better to review the company now.
Correcting the structure before an inspection is usually easier than explaining inconsistencies after a request.

11

FAQ

Planning to Review
a PT PMA in Bali?

Contact Sunrise Business.

We first review:

your PT PMA;
KBLI;
OSS;
LKPM reports;
permits;
roles of foreign nationals;
tax position;
agreements;
public-facing business description.

After that, it becomes clear whether the company is ready for inspection, where the real risks are, and what should be corrected in advance.

This helps you avoid waiting until an inspector finds the inconsistencies and turns an ordinary request into a problem for the business, visas, and permits.

The information in this article is provided for general informational purposes only.
Requirements related to OSS, KBLI, LKPM reports, taxes, immigration status, permits, and inspections may change.
Before making decisions, current requirements should be reviewed based on: