1. What is a PT PMA?

A PT PMA (Perseroan Terbatas Penanaman Modal Asing) is a foreign-owned limited liability company registered under the laws of the Republic of Indonesia. It is the legal entity required for foreign individuals or European corporate entities seeking to operate a business, hire employees, issue work visas (KITAS), generate local revenue, and acquire commercial property in Indonesia.

2. Capital & Investment Requirements

To ensure genuine commercial investment, the Indonesian Ministry of Investment / BKPM establishes clear financial parameters for PT PMA setup:

• Authorized & Paid-up Capital: Minimum IDR 10,000,000,000 (approx. €600,000) per business sector (KBLI classification).
• Initial Capital Injection: Shares must be formally deposited into a designated local corporate bank account following Deed notarization.
• Investment Realization Report (LKPM): Mandatory quarterly reporting submitted online via the BKPM OSS system to maintain active status.

3. Corporate Shareholding Structure

Every PT PMA requires a transparent corporate governance framework:

1. Minimum 2 Shareholders: Can be European corporate entities, individual founders, or a combination.
2. At least 1 Director (Direktur): Responsible for operational leadership. Foreign directors qualify for an Executive Investor KITAS.
3. At least 1 Commissioner (Komisaris): Oversees the Director and governance compliance on behalf of shareholders.

4. BKPM & OSS RBA Licensing System

Indonesia utilizes an Online Single Submission Risk-Based Approach (OSS RBA). Business activities are categorized into Low, Medium-Low, Medium-High, or High Risk based on KBLI codes:

• NIB (Business Identification Number): Serves as the company's permanent registration, import identifier, and tax ID link.
• Standard Certificates & Permits: Automated for low-risk sectors; subject to physical office verification for high-risk operations.

5. Step-by-Step Incorporation Roadmap

1. Name Reservation & KBLI Selection (Day 1–2): Verify company name availability with the Ministry of Law and Human Rights (Kemenkumham).
2. Notarial Deed of Establishment (Day 3–5): Draft and sign the official Akta Pendirian before a certified Indonesian Notary.
3. Ministry Approval (Day 6–7): Receive formal SK Kemenkumham legal confirmation.
4. NIB & Tax ID Issuance (Day 8–10): Generate corporate Tax ID (NPWP) and NIB via OSS portal.
5. Corporate Bank Account Opening: Open foreign currency (EUR/USD) and local currency (IDR) corporate accounts.

6. Ongoing Tax & Corporate Compliance

PT PMAs are subject to standard Indonesian corporate tax compliance, including corporate income tax (CIT) at 22%, monthly VAT (PPN) filings at 11%, and quarterly LKPM investment reports.

At LUSONUSA, our legal and accounting specialists manage your incorporation from initial BKPM filing to full tax compliance, ensuring your entry into the Indonesian market is smooth and secure.

1. O que é uma Empresa PT PMA?

Uma PT PMA (Perseroan Terbatas Penanaman Modal Asing) é uma empresa de responsabilidade limitada com capital estrangeiro constituída ao abrigo da legislação indonésia. É a estrutura jurídica necessária para investidores e empresas portuguesas que pretendam operar no mercado indonésio.

2. Requisitos de Capital e Investimento

O Ministério do Investimento da Indonésia (BKPM) estabelece parâmetros financeiros específicos:

• Capital Social Mínimo: 10.000.000.000 IDR (aprox. 600.000 €) por setor de atividade (código KBLI).
• Relatório LKPM: Submissão trimestral obrigatória de investimento através do portal BKPM OSS.

3. Passo a Passo para a Incorporação

1. Aprovação da denominação social junto do Ministério da Justiça.
2. Outorga da Escritura Notarial de Constituição (Akta Pendirian).
3. Obtenção do NIF da empresa (NPWP) e Número de Identificação de Empresa (NIB).