If you own or run a PT or PT PMA in Bali or anywhere in Indonesia, this new reporting obligation applies to you, and the clock is already ticking. Below is a clear breakdown of what changed on 1 June 2026, what AHU expects from your company, the deadline pressure once sanctions begin in November 2026, and how we help you remain compliant without disrupting your business.

What changed on 1 June 2026

The Directorate General of General Legal Administration (AHU) rolled out a new digital service inside the Sistem Administrasi Badan Hukum (SABH/AHU) portal. The service requires every PT in Indonesia to lodge an Annual Report covering its most recently completed financial year. The Annual Report is filed directly through the company’s AHU account by its authorised user, typically the company’s notary or appointed legal representative.

The obligation is rooted in Articles 66 and 78 of Law No. 40 of 2007 on Limited Liability Companies and reinforced by the most recent AHU technical circular published in May 2026. Until now those obligations were enforced loosely. As of 1 June 2026, they are tracked digitally and tied to every subsequent corporate action a company tries to file.

Key dates and what to expect

What the Annual Report contains

The AHU Annual Report is a corporate-governance document, not a tax return, and it sits in addition to your annual tax filings to DJP (Direktorat Jenderal Pajak). At minimum the AHU submission requires:

A summary of the company’s activities for the financial year being reported, the company’s audited or internally prepared Financial Statements (balance sheet, profit and loss, cash flow and notes), the resolutions adopted at the Annual General Meeting of Shareholders, the names and current positions of every Director and Commissioner, the current share ownership structure, and confirmation that the meeting was properly convened in line with the company’s articles of association.

You must hold an AGMS first

Under Article 78 of Law No. 40 of 2007, an Annual General Meeting of Shareholders (Rapat Umum Pemegang Saham Tahunan) is required within six months of the end of the financial year. The AGMS is where shareholders formally approve the Financial Statements and the company’s Annual Report. Without an AGMS resolution, the documents you submit to AHU are not legally valid.

For a calendar-year PT (financial year ending 31 December 2025), that means the AGMS should have been held no later than 30 June 2026. Companies that have not yet convened their AGMS for FY2025 should do so as soon as possible, with proper notice, attendance records and notarised minutes where required.

Why you should not wait for sanctions

Even though administrative sanctions are not expected to bite until November 2026, AHU is already using the Annual Report status as a gating check on routine corporate filings. If you try to update Directors, replace a Commissioner, transfer shares, change shareholders, amend your articles of association, register a branch, or update the company’s capital, AHU may ask you to file your Annual Report first. That can stall transactions, investor onboarding and visa-related corporate moves by days or weeks.

Filing now is free, low-friction and protects every future corporate action you take inside AHU.

How The Bali Lawyer & Notary helps you comply

We handle the entire Annual Report cycle as a single end-to-end engagement, so you are not chasing a notary, an accountant and a corporate secretary separately. Our service covers:

Preparation and review of Financial Statements – we review the balance sheet, P&L, cash flow and notes prepared by your bookkeeper or accountant and align the format with what AHU expects. If you do not yet have prepared statements, we coordinate with vetted local accountants to produce them.

AGMS documentation – we draft the meeting notice, agenda, attendance list, shareholder resolutions and the notarised minutes (akta) where the AGMS is required to be notarised. We can also arrange virtual or hybrid AGMS attendance for shareholders based outside Indonesia.

Legal review of corporate compliance – we cross-check that your Director and Commissioner appointments, share register, capital structure and KBLI business activities inside OSS still match what is recorded at AHU, and we flag anything that needs to be corrected before filing.

Submission of the Annual Report through SABH/AHU – we lodge the report directly through the AHU portal using our notary access, attach the supporting documents and provide you with the official AHU confirmation receipt for your records.

Assistance with related corporate matters – share transfers, change of Directors or Commissioners, capital increases, KBLI changes, LKPM reporting alignment and amendments to your articles of association can be bundled with the Annual Report filing to save time and notary fees.

Who this applies to

The new AHU Annual Report requirement applies to every PT registered in Indonesia, including local PTs and foreign-owned PT PMA companies, regardless of size, turnover or whether the company is currently active. Dormant PTs that have not been formally dissolved still need to file. The obligation also applies to PT PMAs whose ultimate beneficial owners reside outside Indonesia.

Companies that have already been struck off or formally dissolved are not subject to the new reporting requirement. If you have an inactive PT that you no longer use, we can advise whether voluntary dissolution is more cost-effective than ongoing annual compliance.

Frequently asked questions