Annual Report for PT and PT PMA Companies in Indonesia in 2026

Previously, the annual report was mostly treated as an internal corporate document. The director prepared the report, the commissioner reviewed it, and the shareholders approved it at the annual shareholders’ meeting.

That is no longer enough.

After the report is approved by the shareholders, the resolution must be formalized in a notarial deed, and the relevant information and documents must then be submitted through the AHU/SABH system.

For PT PMA companies, this is an important change.
The annual report is no longer only an internal corporate obligation. It is now also part of government supervision over company activity.
If the report is not filed or the deadline is missed, the company may receive a written warning. If the obligation is still not fulfilled, the company’s access to AHU/SABH may be blocked.

This is not just a technical issue.
AHU/SABH is used for key corporate changes, including changes to directors, commissioners, shareholders, capital, articles of association, and other company data.

The annual corporate report for a PT or PT PMA is a separate corporate obligation.

• It does not replace tax reporting.
• It does not replace the LKPM investment report.
• It does not replace accounting support.

The company must now not only prepare the annual corporate report and approve it at the shareholders’ meeting. After that, the meeting resolution must be formalized in a notarial deed, and the documents must be submitted through AHU/SABH.

The procedure looks like this:

1. The director prepares the annual corporate report.
2. The commissioner reviews the report.
3. The shareholders approve the report at the annual shareholders’ meeting.
4. The notary formalizes the meeting resolution in a notarial deed.
5. The director, through the notary, submits the documents through AHU/SABH.
6. The Ministry issues confirmation of receipt of the notification.

The deadline is also important.

The annual corporate report must be presented for shareholder approval no later than 6 months after the end of the company’s financial year.

If the financial year ended on 31 December 2025, the annual shareholders’ meeting must be held no later than 30 June 2026.

After the notarial deed is signed, the documents must be submitted through AHU/SABH no later than 30 days from the date the deed is signed.

The annual report for a PT or PT PMA is the company’s corporate report for the previous financial year.

It shows:

• what the company did;
• what financial results it achieved;
• which material issues arose;
• who managed the company;
• how the commissioner supervised the director’s work.

For a PT PMA, this report is important not only as a document for shareholders.
Starting in 2026, after shareholder approval, information related to the annual corporate report must be submitted through AHU/SABH.

Previously, a company could prepare the annual report, review it internally, and approve it at the shareholders’ meeting.

Now there is one more mandatory step.

The resolution of the annual shareholders’ meeting approving the report must be formalized in a notarial deed.
After that, the director, through the notary, submits the relevant information through AHU/SABH.
The following documents are uploaded to the system:

• the notarial deed approving the annual report;
• the company’s annual report.

After the documents are accepted, the Ministry, through Direktorat Jenderal AHU, issues confirmation of receipt of the notification.

For the owner of a PT PMA, this means one thing:
the annual report can no longer simply be stored in the company folder.

It must be properly prepared, approved, formalized through a notary, and submitted through the government system.

The requirement applies to Indonesian companies in the form of PT that have capital divided into shares.

This includes PT PMA companies — companies with foreign investment.
The presence of a foreign shareholder, foreign director, or foreign commissioner does not exempt a PT PMA from this obligation.

If you have a PT PMA in Indonesia, this report should be treated as a mandatory annual corporate procedure.

The filing procedure consists of several steps.

Example:
If the company’s financial year ended on 31 December 2025, the annual shareholders’ meeting must be held no later than 30 June 2026.
After the meeting resolution is formalized in a notarial deed, the documents must be submitted through AHU/SABH within 30 days from the date the notarial deed is signed.

Do not postpone preparation until the end of the deadline.

The filing requires:

• financial data;
• business activity report;
• commissioner’s report;
• management data;
• information on payments to the director and commissioner;
• notarial formalization;
• submission through the system.

If the company does not fulfill the obligation or misses the deadline, the Ministry may apply administrative sanctions.

First, the company receives a written warning.

If the company does not fulfill the obligation within the required period after the warning, access to AHU/SABH may be blocked.

For a PT PMA, this is a serious problem.

Blocked access does not mean that the business is physically closed on the same day.
However, the company loses the ability to properly process important corporate actions through the system.

AHU/SABH is not needed only for the annual report.

Key corporate changes are processed through this system.

If the company’s access is blocked, problems may arise with registering:

• change of director;
• change of commissioner;
• change of shareholders;
• change of capital;
• amendments to the articles of association;
• other corporate actions.

For a PT PMA, this may affect:

• banking;
• investors;
• sale of shares;
• preparation of new documents;
• immigration support for foreign nationals.

For example, the company urgently needs to change the director, update the shareholder composition, or amend documents before a bank review.

But access to the system is blocked because the annual report was not filed.
In that situation, the company will first need to resolve the annual report and access issue, and only then process the required changes.

This is why the annual report should be completed in advance, not at the moment when the company urgently needs to change corporate data.

For a PT PMA, all obligations must be handled separately.

If the company has filed its tax return, this does not mean that it has completed the annual report through AHU/SABH.

If the company has filed LKPM, this also does not mean that it has completed the annual report.

If the company has not updated corporate documents for a long time, it is better to check in advance:

• current shareholder composition;
• current director;
• current commissioner;
• articles of association;
• data in AHU/SABH;
• company financial year;
• system access and notary;
• previous corporate resolutions.

If the company data is outdated, preparation of the annual report may take more time.

A company may operate, pay taxes, and file LKPM, but still face a problem in AHU/SABH if it has not completed the annual corporate report.