top of page
Writer's pictureVidhi Law Office

Tax and Accounting Requirements for PT PMAs in Indonesia

Updated: Oct 4, 2023

PT PMA, or a foreign-owned limited liability company, is a popular option for foreign investors who want to establish their presence and expand their business in Indonesia. However, the PT PMA must comply with various tax and accounting regulations that may differ from those in other countries.

The primary tax and accounting requirements that PT PMAs in Indonesia must meet are covered in this article, along with some helpful advice. It also talks about the tax breaks offered to PT PMAs.


PT PMAs are subject to the following taxes in Indonesia:

  • Corporate income tax (CIT)

  • Value Added Tax (VAT) and Luxury Goods Sales Tax (LGST)

  • Withholding Tax


Accounting obligations: PT PMA must comply with the following accounting obligations in Indonesia

  • Bookkeeping

  • Financial statements

  • Tax reporting

  • Investment reporting


Tax advantages available to PT PMAs that meet certain requirements may have the benefit of investment facilities such as:

  • Tax holiday

  • Investment allowance

  • Accelerated depreciation

  • Tax credit

It can be difficult to understand and handle the complex tax and accounting requirements for PT PMAs. To make sure that your business is in compliance with all relevant rules and regulations, it is crucial to speak with a certified tax expert.


Vidhi Law Office can assist you with all of your legal and accounting requirements if you are a foreign investor thinking about establishing a PT PMA in Indonesia.


Our group of qualified attorneys and tax experts can help you with everything from forming your business to submitting your tax returns.


Visit our website or contact us today to learn more about how we can help you.

Comentários


bottom of page